Record Finder / 25-002301-TT
Michigan
Mj Property Rentals LLC, Petitioner V Township Of Allouez, Respondent
- Petitioner
- Mj Property Rentals LLC
- Respondent
- Township Of Allouez
Case overview
- Docket number
- 25-002301-TT
- Status
- Opinion Pending
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Keweenaw
- Judge
- Klukowski, Nancy
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Hearing Completed | Not recorded | Not recorded | 08/19/2026 | Not recorded | Not recorded |
| 10 | Notice of Hearing | Not recorded | Not recorded | 06/17/2026 | Not recorded | Download |
| 9 | A hearing has been scheduled | Not recorded | Not recorded | 06/17/2026 | Not recorded | Not recorded |
| 8 | Notice of Filing | Not recorded | Not recorded | 08/12/2025 | Not recorded | Download |
| 7 | Proof of Service | RESP | 5 | 06/17/2025 | Not recorded | Download |
| 6 | Attachments to the Answer were filed | RESP | Not recorded | 06/17/2025 | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 06/17/2025 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 06/06/2025 | Not recorded | Download |
| 3 | Order Correcting Docket | Not recorded | Not recorded | 06/06/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 06/06/2025 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 05/01/2025 | $250.00 | Download |
Documents
SC_Notice_of_Telephonic_Hearing.2026-06-17_13-31-38.pdfRead complete document text →
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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 MJ Property Rentals LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 25-002301 Township Of Allouez, Respondent. NOTICE OF TELEPHONE HEARING The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are generally 30 minutes in length. HEARING DATE: August 19, 2026 HEARING TIME: 9:45 AM Eastern Time JOIN BY PHONE: 1-248-509-0316 ACCESS CODE: 731891219 This hearing will be held by telephone conference call with the Judge as the host. In order to join the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You will then be required to input the access code, followed by # to connect. The Tribunal judge will call in and join by phone at the hearing time. Failure to timely call in may result in the placement of a party or parties in default. This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন। .ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 25-002301 Page 2 of 4 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to both the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e- filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party in this case. If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates that the parties are precluded from submitting any further documentary evidence, no further documentary evidence will be accepted even if filed and exchanged as indicated above. INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included in valuation appeals once the assessment has been established for that tax year. For purposes of administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of Review for that year. MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. 1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are emergency circumstances. The emergency circumstances must be detailed to justify the granting of
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MTT
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M
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SC-Notice_of_Filing_of_Answer.16b5b069-bc9a-4a8b-81ea-dac98086b058.pdfRead complete document text →
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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 MJ Property Rentals LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002301 Township Of Allouez, 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.
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MTT Docket No. 25-002301 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: August 12, 2025 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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SC Proof of Service General 6-17-2025.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the ___________________ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] ________________________________________________ ________________________________________________ ________________________________________________ ________________________________________________ _________________________________________ [Signature of person who is serving/mailing copy] _________________________________________ [Print/type name of person serving/mailing copy] MJ Property Rentals LLC 25-002301 Township of Allouez Lisa R Karrio, MAAO (3) 6/17/2025 Answer MJ Property Rentals LLC PO Box 444 Houghton, MI 49931 Lisa R. Karrio, MAAO (3) Lisa R. Karrio, MAAO (3)
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*** Information herein deemed reliable but not guaranteed*** KEWEENAW County: ALLOUEZ TOWNSHIP Jurisdiction: Printed on Parcel Number: 42-101-27-100-011-001 43,610C 85,131 81,006 4,125 2023 45,790C 88,069 82,819 5,250 2024 101,440S 101,440M 101,440 95,815 5,625 2025 101,440C 101,440 95,815 5,625 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: Asphalt Paving 3.15 7242 76 17,337 D/W/P: 3.5 Concrete 6.68 575 76 2,919 Total Estimated Land Improvements True Cash Value = 20,256 * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value A: MAIN COM 150.00 175.00 1.0000 1.0000 75 100 11,250 150 Actual Front Feet, 0.60 Total Acres Total Est. Land Value = 11,250 Land Value Estimates for Land Table 1000.1000 COMMERCIAL & INDUSTRIAL Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Allouez, County of Keweenaw, Michigan SECRETARY OF STATE BUILDING Comments/Influences PARCEL IN NW 1/4; COM AT 1/4 CORNER BETWEEN SECTION 27 & 28, TH S 01 DEG 09' W 854'; TH N 45 DEG 42' E 2104'; TH S 44 DEG 18' E 125' TO S ROW OF US-41; TH N 45 DEG 42' E ALONG ROW 160' TO POB; TH S 44 DEG 18' E 175'; TH N 45 DEG 42' E 150'; TH N 44 DEG 18' W 175' TO S ROW OF US-41; TH S 45 DEG 42' W ALONG ROW 150' TO POB. 27-57-32 Tax Description MJ PROPERTY RENTALS LLC PO BOX 444 HOUGHTON MI 49931 Owner's Name/Address 3616 HWY US-41 Property Address 2026 Est TCV 202,879 TCV/TFA: 203.69 Map #: P.R.E. 0% School: PUBLIC SCHOOLS OF CALUMET Status Number Date Building Permit(s) Zoning: RR Class: COMMERCIAL-IMPROVE 100.0 DEED 15/948 14-INTO/OUT OF TRUST WD 09/17/1998 6,000 Lighthouse Associates Tomasi, Paul J. 0.0 DEED 16/807 03-ARM'S LENGTH WD 09/28/1998 1 TREVETHAN, J. & CODERE, LO Lighthouse Associates 0.0 DEED 20190448 03-ARM'S LENGTH OTH 05/29/2019 0 TREVETHAN GRANDCHILDREN ED TREVETHAN JAMES ESTATE 100.0 DEED 2024/0438 03-ARM'S LENGTH WD 07/01/2024 129,000 MJ PROPERTY RENTALS LLC TREVETHAN GRANDCHILDREN ED Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 06/17/2025
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1220 SqFt, Wood Siding 1220 SqFt, Add for Insulation, Rigid Bsmnt Insul. Thickness (40) Exterior Wall: 30 Wood Frame (39) Miscellaneous: (14) Roof Cover: 933 SqFt, Composition Shingles, to (13) Roof Structure: Slope=0 933 SqFt, Wood Joists, Wood or Comp Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical X Few Average Many Unfinished Typical X Fixtures: Outlets: (11) Electric and Lighting: 933 SqFt, Typical, Office Buildings 64 SqFt, Few Outlets, Rigid Conduit 933 SqFt, Hot Water, Baseboard or Radiat Hand Fired Boiler Coal Stoker Gas Oil X (10) Heating and Cooling: (9) Sprinklers: 933 SqFt, Standard, @ 1,500 SqFt 933 SqFt, Typical, Office Buildings Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: 933 SqFt, Frame, Offices Buildings, Clas 64 SqFt, Frame, Banks, Central Offices, (6) Ceiling: 933 SqFt, Acoustical Ceilings, Minera 64 SqFt, Acoustical Ceilings, Mineral (5) Floor Cover: 933 SqFt, Carpet and Pad 64 SqFt, Asphalt Tile (4) Floor Structure: 933 SqFt, Concrete, On Ground 64 SqFt, Concrete, On Ground (3) Frame: 933 SqFt, Bearing Walls, Wood or Stee 64 SqFt, Bearing Walls, Wood or Steel 933 SqFt, Class C, Bearing Walls 64 SqFt, Class C, Bearing Walls Block Brick/Stone Poured Conc. X Footings X (2) Foundation: (1) Excavation/Site Prep: 933 SqFt Site Prep 64 SqFt Site Prep <<<<< Calculator Cost Computations >>>>> Class: B Quality: Average Stories: 1 Story Height: 12 Perimeter: 0 Overall Building Height: 12 Base Rate for Upper Floors = 213.44 (10) Heating system: Zoned A.C. Warm & Cooled Air Cost/SqFt: 50.74 100% Adjusted Square Foot Cost for Upper Floors = 264.18 Total Floor Area: 996 Base Cost New of Upper Floors = 263,124 Reproduction/Replacement Cost = 263,124 Eff.Age:12 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 78 /100/100/100/78.0 Total Depreciated Cost = 205,237 ECF (1000 COMMERCIAL & INDUSTRIAL) 0.835 => TCV of Bldg: 1 = 171,373 Replacement Cost/Floor Area= 264.18 Est. TCV/Floor Area= 172.06 ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Zoned A.C. Warm & Cooled Air 100% Heat#2: Zoned A.C. Warm & Cooled Air 0% Ave. SqFt/Story: 930 Ave. Perimeter Has Elevators: *** Basement Info *** Area: Perimeter: Type: Finished Basement Heat: No Heating or Cooling * Mezzanine Info * Area #1: Type #1: Office (No Rates) Area #2: Type #2: Office (No Rates) * Sprinkler Info * Area: Type: Average Low Ave. Above Ave. X High Construction Cost Comments: Overall Bldg Height 12 Year Built Remodeled 1998 Depr. Table : 2% Effective Age : 12 Physical %Good: 78 Func. %Good : 100 Economic %Good: 100 Class: B Floor Area: 996 Gross Bldg Area: 996 Stories Above Grd: 1 Average Sty Hght : 12 Bsmnt Wall Hght Desc. of Bldg/Section: SECRETARY OF STATE OFFICE Calculator Occupancy: Office Buildings *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: 42-101-27-100-011-001 06/17/2025
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*** Information herein deemed reliable but not guaranteed*** Parcel Number: 42-101-27-100-011-001, Commercial/Industrial Building 1 Printed on 06/17/2025 Parcel
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Valuatio
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05._Property_Tax_Appeal_Answer_Form_Valuation_Poverty_Classification.876ac278-746e-40ad-bf4c-1e020fe99f8f.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 25-002301 Section 1: Respondent’s Contact Information Filer Type: Local Unit of Government Township Of Allouez (KEWEENAW) First Name M.I. Last Name/Company Name/Unit of Government Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Lisa M.I. R Last Name Karrio Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 3594 Five Mile Point Rd City or Town Allouez State Michigan ZIP Code 49805 Telephone Number 906-235-8757 Fax Number E-mail Address lkarrio@gmail.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. N/A Section 4: Explain Your Answer to this Appeal Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR The petitioner protested to the MBOR for 2025. The petitioner purchased the parcel in 2024. The parcel uncapped for 2025 at 101,440 for the assessed and taxable value. The MBOR denied the petitioner's appeal. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes If yes, check which BOR Petitioner attended: March If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, explain. Is Petitioner appealing from a State Tax Commission Order? If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? The Change Notices were mailed out in February prior to the March BOR. Under what statutory section was the Taxable Value uncapped? The Change Notices were mailed out in February prior to the March BOR. IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION Did Petitioner request a Poverty Exemption at a BOR? No If Yes, check which BOR Petitioner attended: List the date the BOR denied Petitioner’s Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at the BOR? No
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If Yes, check which BOR Petitioner attended: Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 42-101-27-100-011-001 Classification of Property: Real Commercial Current Assessed Value (also known as State Equalized Value) as established by the BOR: 101,440 Current Taxable Value as established by the BOR: 101,440 What do you believe is the fair market value (also known as True Cash Value)? 202,879 Multiply the True Cash Value by. 5 and enter here. This is your contention of Assessed Value. 101,440 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Respondent or Attorney/Authorized Representative’s Signature: /s/ Lisa R Karrio, MAAO (3)
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RECEIVED WAY 06 2025 Fst B MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA 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 MI Last Name/Company Name Michael Galetto Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 444 City or Town State ZIP Code Houghton Ml 49931 Telephone Number Fax Number 9063694500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information | First Name M.1 Last Name Michael Galetto Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) PO Box 444 City or Town State ZIP Code Houghton Mi 49931 Telephone Number Fax Number 9063694500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mike@brockwayphotography.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [] yes* No**
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value [J Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption [1 Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial of a [ Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The taxable value went from 45,790 to 101,440 The Assessed Value went from 88,069 to 101,440 | do understand that the property was uncapped however the property was only appraised at $135,000 and | purchased the property for $129,00. | do understand the taxes would increase however the assessed value of $101,440 would mean the township values the property at $202,880 for a 960 square foot building this would bring the taxes to approximately $6000 a year. As stated the Professional Appraisal to evaluate the properties value was $135,000. The township has the property assessed at $202,880 that is a difference of $67,880. | feel the Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes O No If Yes, check which BOR you attended AND attach the BOR decision: March O July O December If No, check the applicable reason(s): Not required to attend [Hl] Assessment Change Notice was not received by Petitioner [| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [| Appealing within 35 days of State Tax Commission Order
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Re=rig STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 42-101-27-100-011-001 Classification of Property: Real Personal (check one) a Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 101,440 Current Taxable Value as established by the BOR: 101,440 What do you believe is the fair market value (also known as True Cash Value)? 135,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 67,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 67,500 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: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property's classification? Real Personal (check one) 0 O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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LET = STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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 No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes rv] 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 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
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re
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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 MJ Property Rentals LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002301 Township Of Allouez, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Michael Galetto. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is MJ Property Rentals LLC. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.1 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: _________________________________ Patricia L. Halm, Tribunal Chair Entered: June 6, 2025 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 1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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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 MJ Property Rentals LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002301 Township Of Allouez, Respondent. ORDER CORRECTING DOCKET The Tribunal has considered the file in this case and finds that this appeal was filed in the name of Michael Galetto. The documentation filed with the petition indicates, however, that the record owner of the property and proper petitioner in this matter is MJ Property Rentals LLC. The docket should therefore be corrected to reflect the same, with the originally listed Petitioner as the authorized representative. The noted error is properly corrected under the misnomer doctrine.2 Therefore, IT IS ORDERED that the docket shall be CORRECTED as identified above. By: _________________________________ Patricia L. Halm, Tribunal Chair Entered: June 6, 2025 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 2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued November 18, 2014 (Docket No. 317305).
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SC_Notice_of_Docket_Number.e00c98d2-a7f9-4000-bc68-514fed3db50a.pdfRead complete document text →
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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 MJ Property Rentals LLC, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002301 Township Of Allouez, 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 6, 2025 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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RECEIVED WAY 06 2025 Fst B MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA 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 MI Last Name/Company Name Michael Galetto Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 444 City or Town State ZIP Code Houghton Ml 49931 Telephone Number Fax Number 9063694500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information | First Name M.1 Last Name Michael Galetto Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) PO Box 444 City or Town State ZIP Code Houghton Mi 49931 Telephone Number Fax Number 9063694500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mike@brockwayphotography.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [] yes* No**
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value [J Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption [1 Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial of a [ Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The taxable value went from 45,790 to 101,440 The Assessed Value went from 88,069 to 101,440 | do understand that the property was uncapped however the property was only appraised at $135,000 and | purchased the property for $129,00. | do understand the taxes would increase however the assessed value of $101,440 would mean the township values the property at $202,880 for a 960 square foot building this would bring the taxes to approximately $6000 a year. As stated the Professional Appraisal to evaluate the properties value was $135,000. The township has the property assessed at $202,880 that is a difference of $67,880. | feel the Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes O No If Yes, check which BOR you attended AND attach the BOR decision: March O July O December If No, check the applicable reason(s): Not required to attend [Hl] Assessment Change Notice was not received by Petitioner [| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [| Appealing within 35 days of State Tax Commission Order
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Re=rig STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 42-101-27-100-011-001 Classification of Property: Real Personal (check one) a Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 101,440 Current Taxable Value as established by the BOR: 101,440 What do you believe is the fair market value (also known as True Cash Value)? 135,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 67,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 67,500 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: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property's classification? Real Personal (check one) 0 O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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LET = STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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 No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes rv] 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 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
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