Nathanael J Hummel Petitioner V Township Of Gerrish Respondent

Page 1

RECEIVED 

UCT 1 92026 

MICHIG 

WX 

T 

i 

¢ 

STATE OF MICHIGAN 

AN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Nathanae| T. Homme 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No, 26 —~ O02 ‘Tt5 

Township 

od Gerrigl, 

Respondent(s) 

REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 

1. 

| am requesting an informal settlement conference be scheduled and held to discuss this 

case. 

2. 

A hearing has not yet been scheduled in this case. 

3. Name of Requestor: 

Nathanael 

Homme! 

Requestor’'s Phone Number: 

§ 

pro— 

SEE 

Requestor’'s Email (if any): 

§ 

acs 

4. The requester is the: [Afaxpayer 

[CJ Local Unit of Government 

[] Authorized Representative of 

Piha 

tf overt. 

Requestor Signafdre 

[0/11/2024 

Date

Page 2

Page 2 of 2 

PROOF OF SERVICE 

|‘certify that on this date 5 5/2 ¢ 

served a copy of this request on 

ToLsnsh wp 

oF Lepyvish 

(the opposing party if not represented or their 

representative) by: 

[CJPersonal Delivery [| First Class Mail PI Registered or Certified Mail or 

[_] other Designated Delivery Service (UPS, FedEx) 

[8/3/26 

Fado l, lish] 

Date 

Signature 

*A copy of this request must also be filed with the Michigan Tax Tribunal. 

Mailing Address: 611 W. Ottawa St., Lansing, MI 48933 

Overnight Carrier Address (UPS, FedEx, DHL Deliveries): 

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

E-Filing: https://eFiling.apps.lara.state.mi.us

Page 3

Nathanael Hummel 

PO Box 700318 

Plymouth, MI 48170 

SR 

VHT 

502 

94 190 

Pansogy 

9589 

0710 

5270 

4115 

8173 

38 

THE 

= i 

48933 

[>] 

RDC 99 

Michigan “Tes Tri bynal 

GI 

WW. 

Oftaws Street 

I 

U.S. POSTAGE PAID 

FCM LETTER 

PLYMOUTH, MI 48170 

OCT 14, 2026 

$6.37 

$2324N503684-29 

luli 

iii ili] Bly idegyfid ii ipl; selijyigin]ufHif

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

Nathanael J Hummel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002465

Township Of Gerrish,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 26, 2026, for failing to file a copy of the notice giving rise to the appeal. 

Although the defaulted party failed to cure the default, a copy of the notice has been 

provided. As such, the Tribunal shall set the default aside. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 8, 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

Nathanael J Hummel, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002465

Township Of Gerrish,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on June 26, 2026, for failing to file a copy of the notice giving rise to the appeal. 

Although the defaulted party failed to cure the default, a copy of the notice has been 

provided. As such, the Tribunal shall set the default aside. Therefore,

IT IS ORDERED that the default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: September 8, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Nathanael J Hummel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002465

Township Of Gerrish,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

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

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

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

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

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

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

settlement conference process.

Page 2

MTT Docket No. 26-002465

Page 2 of 2

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

Mediation is a voluntary process where a mediator facilitates communication between 

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

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

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

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

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Nathanael J Hummel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002465

Township Of Gerrish,

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

Page 4

MTT

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 

| 

JUL 97 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITHER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, OPA 

— 

ING 

AN 

DIRECTOR 

EE 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26002465 

Section 1: Respondent's Contact Information 

init of Government 

Township of Gerrish 

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

2997 E Higgins Lake Dr 

City or Town: 

State: 

ZIP Code: 

Roscommon 

Ml 

48653 

Telephone Number: 989 821 931 3 

Email Address (do nat enter unless you want MTT to send all correspondence via email): 

Assessor@gerrishtownship.org 

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

) 

First Name: 

Mi: 

Last Name: 

Julie 

A 

Tatro 

Firm Name (if any}: 

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

2997 E Higgins Lake Dr 

City or Town: 

State: 

ZIP Code: 

Roscommon 

MI 

48653 

Telemnane Mme 89 821 9313 ext 222 

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

Assessor@gerrishtownship.org 

Section 3: Subject Property information 

Are the parcels listed by Petitioner contiguous or, adjoining? 

separate sheet if necessary. 

Mves 

[Ono 

WA Notapplicable 

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

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

rl Yes 

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 

MCL 211.27(6)....the purchase price paid in a transfer of ownership is not the 

presumptive true cash value of the property transferred. In determining true cash value 

of transferred property, an assessing officer shall assess that property using the same 

valuation method used to value all other property of that same classification in the 

assessing jurisdiction. 

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 

[0] No 

If yes, check which BOR Petitioner attended: [M March 

 [] uly 

[] December 

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

OI No 

If yes, cite the Board's authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

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 suse the multiple parcel form for additional, contiguous parcels. 

ParcelNumber: 75_004-615-004-0000 

Classification of Property: 

 Real[d 

Personal [1 (check one) 

Agricultural [1 

~~ Commercial 

1 

Industrial 

J 

Residential (] 

~~ Timber-Cutover [1 

~~ Developmental [1 

Utility (J (check one)

Page 3

06/29/2026 

02:51 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

GERRISH TOWNSHIP 

2997 E HIGGINS LAKE DR 

ROSCOMMON, MI 48653-7718 

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

PROPERTY IDENTIFICATION: (Parcel Cade required. Property address 

and legal description optional.): 

004-615-004-0000 

209 SUN STREET 

HUMMEL NATHANIEL & 

HUMMEL COLLEEN 

46471 CRYSTAL DOWNS W 

(L-911P-683&L-358 P-359 L-426 P-359) 243 L-1047 P-812 LOT 4 

NORTHVILLE, MI 48168-8483 

BLK 1 SUNSET PARK NO 2. 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 004-615-004-0000 

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

Board of Review Comments 

ASSESSED AND TAXABLE VALUES DETERMINED TO BE ACCURATE 

[2026 ORIGINAL ASSESSED VALUE 

619,600 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

619,600 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

619,600 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

619,600 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

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

"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http:/Awww.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 4

Michigan Department of Treasury 

2 02-6 1 

618 (Rev. 12-25) 

Petition to Board of Review 

L.-4035 

This form Is Issued under the authority of PA. 206 of 1893, as amended. Filing Is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest 

to the Board of Review, excapt when the property is classified as commercial real, Indust real, or developmental real. You may not appeal property classification to the State 

‘Fax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner's Nama (Please Print or Type) 

Pelitioner’s Name {If Other than Owner. Please Print or Type} 

Nathanael & Colleen Hummel 

Tovnship or Clty 

County 

Year of Appeal 

Gerrlsh 

Roscommon 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andlor the qualified 

agricultural property exemption of the following described property: 

Property identified (Parcel code required. Property address and lagal description oplional.) 

Parcel ID: 72004-615-004-000 

209 Sun St., Roscommon, Mi, 48653 

Protested item: 

[X] Assessed Value 

Hentative 

[] Taxable Status 

[_]

Page 5

Zaz

Page 6

Michi

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

Nathanael J Hummel,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002465

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 26, 2026

Patricia L. Halm, Tribunal Chair

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

i “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.

Page 2

MTT Docket No. 26-002465

Page 2 of 2

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 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

Nathanael J Hummel,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002465

Township Of Gerrish,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: June 26, 2026

Patricia L. Halm, Tribunal Chair

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

ii “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

Page 4

MTT Docket No. 26-002465

Page 2 of 2

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

RECEIVED 

TranInfo:qe06 

26121953-1 

05/16/26 

Chi 

1245 

fat: 

$200.00 

MAY 1 9 2026 

Er 

T0: 

COLLEEN HUMHEL 

(2) 

MICHIGAN TAX TRIBUNAR== 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this 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.I. 

Last Name/Company Name 

Nathanael 

Y 

Hummel 

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

46471 Crystal Downs West 

City or Town 

State 

ZIP Code 

Northville 

Mies 

Telephone Number@47_372.9069 

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

Inw2323 @gmail.com 

Section 2: Petitioner’s AtneiiRUtherizan Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

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

appealing? 

1 

[H] Yes* 

a No** 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

09 Sun St. 

City or Town 

CountyRoscommon 

State 

ZIP Code 

Roscommon 

MI 

48653

Page 2

ER 

Se 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We purchased the subject property, as reflected on the Property Transfer Affidavit, on 

(October 20, 2025 for $950,000. Our offer was accepted amongst multiple bids in a 

competitive market, between unrelated parties. The Gerrish Township Assessor's office 

provided notice that the 2026 tentative assessed value is $619,600 - equating to a 

$1,239,200 market value (true cash value). 

| attended the March 10th Gerrish Township 

Board of Review to explain that the market value we paid less than 5 months prior is the 

laccurate value. At this meeting 

| provided the property transfer affidavit (that was 

stamped received by the township on 10/31/25) as well as two recent comparable 

property sales. The Board explained that the general guideline for lake front homes is 

$9,000 per linear foot of lake frontage plus the insurance valuation. The subject property 

has 57 feet of lake frontage (57 X $9,000 = $513,000) and the insurance valuation 

(Farmers Insurance) is $460,933. Using the township's guidelines the value of the 

subject property is $513,000 + $460,933 = $973,933. The actual price paid for the 

property as reflected in the property transfer affidavit, other comparable lakefront sales, 

land the township's calculation converge on a valuation between $950K - $974K. 

Section 6: Jurisdictional Issues 

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

O No 

If Yes, check which BOR you attended: 

March 

O July 

O December 

If No, please check the applicable reason(s): 

[1 Not required to attend 

[EH] 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 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal 

()26

Page 3

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 Number72004-615-004-0000 

Classification of Property: 

Real] 

Personal 

(check one) 

Agricultural 1 

Commercial (1 

Industrial (1 

Residential @ 

 Timber-Cutover (1 

Developmental 

CO 

Utility 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 619,600 

619,600 

What do you believe is the fair market value (also known as true cash value)? 

973,933 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

486,967 

assessed value) 486,967 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

Ml No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 

$1,000.00 

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

Page 4

'M

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

Nathanael J Hummel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002465

Township Of Gerrish,

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 26, 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

Nathanael J Hummel,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002465

Township Of Gerrish,

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 26, 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:qe06 

26121953-1 

05/16/26 

Chi 

1245 

fat: 

$200.00 

MAY 1 9 2026 

Er 

T0: 

COLLEEN HUMHEL 

(2) 

MICHIGAN TAX TRIBUNAR== 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this 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.I. 

Last Name/Company Name 

Nathanael 

Y 

Hummel 

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

46471 Crystal Downs West 

City or Town 

State 

ZIP Code 

Northville 

Mies 

Telephone Number@47_372.9069 

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

Inw2323 @gmail.com 

Section 2: Petitioner’s AtneiiRUtherizan Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

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

How many parcels are you 

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

appealing? 

1 

[H] Yes* 

a No** 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

09 Sun St. 

City or Town 

CountyRoscommon 

State 

ZIP Code 

Roscommon 

MI 

48653

Page 2

ER 

Se 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

all that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We purchased the subject property, as reflected on the Property Transfer Affidavit, on 

(October 20, 2025 for $950,000. Our offer was accepted amongst multiple bids in a 

competitive market, between unrelated parties. The Gerrish Township Assessor's office 

provided notice that the 2026 tentative assessed value is $619,600 - equating to a 

$1,239,200 market value (true cash value). 

| attended the March 10th Gerrish Township 

Board of Review to explain that the market value we paid less than 5 months prior is the 

laccurate value. At this meeting 

| provided the property transfer affidavit (that was 

stamped received by the township on 10/31/25) as well as two recent comparable 

property sales. The Board explained that the general guideline for lake front homes is 

$9,000 per linear foot of lake frontage plus the insurance valuation. The subject property 

has 57 feet of lake frontage (57 X $9,000 = $513,000) and the insurance valuation 

(Farmers Insurance) is $460,933. Using the township's guidelines the value of the 

subject property is $513,000 + $460,933 = $973,933. The actual price paid for the 

property as reflected in the property transfer affidavit, other comparable lakefront sales, 

land the township's calculation converge on a valuation between $950K - $974K. 

Section 6: Jurisdictional Issues 

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

O No 

If Yes, check which BOR you attended: 

March 

O July 

O December 

If No, please check the applicable reason(s): 

[1 Not required to attend 

[EH] 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 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal 

()26

Page 3

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 Number72004-615-004-0000 

Classification of Property: 

Real] 

Personal 

(check one) 

Agricultural 1 

Commercial (1 

Industrial (1 

Residential @ 

 Timber-Cutover (1 

Developmental 

CO 

Utility 

[1 (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 619,600 

619,600 

What do you believe is the fair market value (also known as true cash value)? 

973,933 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

486,967 

assessed value) 486,967 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

Ml No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 

$1,000.00 

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

Page 4

'M

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.