Neil J Master, Petitioner V Township Of Trout Lake, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION 

Neil J. Master, 

Petitioner 

v 

MTT Docket No. 25-002746 

Township of Trout Lake, 

Respondent 

PROOF OF SERVICE 

Neil J. Master states that on 

Odoler ll, 0 Ho 

he served a copy of the 

[date of service] 

Petitioner's Valuation Disclosure and Summary of Evidence, including Exhibits A-H, 

for tax years 2025 and 2026, relative to the above-captioned matter upon: 

Jessica A. Mowery, Assessor 

Township of Trout Lake 

P.O. Box 5161 

Kincheloe, MI 49788 

og 

[Signature of person serving/mailing copy] 

Neil J. Master 

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

Complete the date of service only after the packet is actually mailed/served, then sign. 

MICHIGAN TAX TRIBUNAL - P.O. BOX 30232, LANSING, MI 48909 - 517-335-9760

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002746

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of service 10.16.26

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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 

MICHIGAN TAX TRIBUNAL - SMALL CLAIMS DIVISION 

Neil J. Master, Petitioner 

V. 

Township of Trout Lake, Respondent 

MTT Docket No. 25-002746 

PETITIONER'S VALUATION DISCLOSURE AND SUMMARY OF EVIDENCE 

Parcels 17-015-550-124-00 and 17-015-550-124-50 - Little Trout Lake 

1. Petitioner's Position 

The subject properties are adjoining vacant residential waterfront parcels in the Birch Shores Subdivision on Little Trout 

Lake. Petitioner does not dispute that Birch Shores may be used as an assessment neighborhood. The valuation issue is 

whether Respondent's pooled front-foot studies accurately reflect the market value of these particular Little Trout Lake 

parcels when direct, recent Little Trout Lake market transactions are available. 

The formal 2025 Michigan Tax Tribunal petition states true cash value contentions of $59,000 for Parcel 124-00 and 

$30,000 for Parcel 124-50, with corresponding assessed value contentions of $29,500 and $15,000. Petitioner continues 

those same value contentions for 2026. 

2. Values at Issue 

spondent 

AV 

i 

124-00 

2025 

$39,000 

$78,000 

$59,000 / $29,500 

124-50 

2025 

$20,000 

$40,000 

$30,000 / $15,000 

124-00 

2026 

$53,100 

$106,200 

$59,000 / $29,500 

124-50 

2026 

$25,500 

$51,000 

$30,000 / $15,000 

The 2025 Board of Review reduced Parcel 124-00 from $44,000 to $39,000 and Parcel 124-50 from $28,000 to $20,000, 

citing comparable properties. The 2026 Board of Review left assessed values at $53,100 and $25,500. For Parcel 124-00, 

the 2026 decision also reduced taxable value from $53,100 to $40,053; Parcel 124-50 taxable value remained $20,540. 

Clarification regarding the 2026 BOR petition forms: the forms placed $29,500 and $15,000 in the field labeled “Owner's 

Estimate of True Cash Value (Market Value).” Those figures are the requested assessed values - 50% of the $59,000 and 

$30,000 market values stated in the 2025 Tribunal petition and reaffirmed in this valuation disclosure. 

3. Direct Little Trout Lake Market Evidence - 2025 

The following 2024 transactions occurred before the December 31, 2024 valuation date. For Parcel 124-00, 208.4 feet is 

Respondent's effective waterfront frontage used in its assessment record; it is not presented as surveyed shoreline length. 

RTD 

“[SalePrice 

| FrontageUsed 

124-50 (subject) 

1/5/2024 

$30,000 

100.0 ft 

$300.00 

124-00 (subject) 

8/13/2024 

$59,000 

208.4 ft 

$283.11 

121 

8/21/2024 

$37,000 

100.0 ft 

$370.00 

Combined 

$126,000 

408.4 ft 

$308.52 

The signed August 13, 2024 land contract for Parcel 124-00 states a $59,000 sales price. Respondent's 2025 Birch Shores 

study lists that transaction at $54,000 and $260 per foot. Using the signed contract price and Respondent's 208.4-foot 

effective frontage produces approximately $283.11 per foot. 

Respondent's own property record for Parcel 124-50 identifies the January 5, 2024 transfer at $30,000 and classifies it as 

an arm's-length transaction. That sale is not included in either of Respondent's submitted 2025 waterfront studies. 

4. Respondent's 2025 Land Studies and Treatment of the Subjects 

Birch Shores 401-RES 

$794,675 

$560/ft 

General Waterfront 

$357,717 

848 ft 

$422/ft 

The Birch Shores study is a mixed-lake study. The subdivision plat shows separate waterfront settings. Petitioner identifies 

Parcels 070, 075, 076, 077, 088 and 099 in Respondent's Birch Shores study as Big Trout Lake properties, while Parcel 

121 and the subject parcels are on Little Trout Lake. One improved-property allocation, Parcel 075, contributes a land 

residual of $276,675 on 200 feet ($1,383 per foot), materially influencing the pooled result. 

The two adjoining subject parcels were also treated differently. Parcel 124-00 was assessed

Page 2

R

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002746

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Master MTT Docket 25-002746

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Neil J Master,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002746

Township Of Trout Lake, 

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:

November 10, 2026 

HEARING TIME:

10:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

495507942 

 

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.

Page 2

MTT Docket No. 25-002746

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

Page 3

MTT Docket

Page 4

M

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Neil J Master,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002746

Township Of Trout Lake,

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. 25-002746

Page 2 of 6

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

Page 3

STA

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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

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

_____________________________, 

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] 

 

Parcel No(s). 17-015-550-124-00 

 

 

 17-015-550-124-50

Neil J Master

25-002746

Township of Trout Lake

Jessica Mowery, Assessor for Trout Lake Township

October 29th, 2025

PROPERTY TAX APPEAL ANSWER FORM

Neil J Master

288 N Basil Dr

Weidman, MI 48893

Jessica Mowery - Assessor for Trout Lake Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

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

First Name 

M.I.

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 

Does the subject property have a Principal Residence Exemption of 50% or more? 

 Yes 

 No 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. 

 Yes 

 No 

 Not Applicable 

25-002746

Jessica

A

Mowery

Kincheloe

MI

49788





PO Box 5161 

TroutLakeAssessor@gmail.com

(906) 322-6601

Filer Type: Local Unit of Government

Unit of Government: Township of Trout Lake (Chippewa)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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 

 No 

If yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

 Yes 

 No 

*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? 

 Yes 

 No 

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? 

 Yes 

 No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

 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? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION 











Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT

Page 5

STA

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 

_____________________________, 

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] 

 

Parcel No(s). 17-015-550-124-00 

 

 

 17-015-550-124-50

Neil J Master

25-002746

Township of Trout Lake

Jessica Mowery, Assessor for Trout Lake Township

October 29th, 2025

PROPERTY TAX APPEAL ANSWER FORM

Neil J Master

288 N Basil Dr

Weidman, MI 48893

Jessica Mowery - Assessor for Trout Lake Township

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

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

First Name 

M.I.

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 

Does the subject property have a Principal Residence Exemption of 50% or more? 

 Yes 

 No 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. 

 Yes 

 No 

 Not Applicable 

25-002746

Jessica

A

Mowery

Kincheloe

MI

49788





PO Box 5161 

TroutLakeAssessor@gmail.com

(906) 322-6601

Filer Type: Local Unit of Government

Unit of Government: Township of Trout Lake (Chippewa)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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 

 No 

If yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

 Yes 

 No 

*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? 

 Yes 

 No 

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? 

 Yes 

 No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

 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? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION 











Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT

Page 5

STA

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Neil J Master 

Petitioner, 

V. 

Township Of Trout Lake, 

Respondent. 

MOAHR Docket No. 25-002746 

Parcel No( s). 17-015-550-124-00

 17-015-550-124-50

APPEARANCE 

NOW COMES JESSICA MOWERY, ASSESSOR for TROUT LAKE TOWNSHIP, 

hereby makes a notice of appearance in the above captioned cause on 

behalf of Respondent, TROUT LAKE Township.

Dated: 18 September 2025 

Respectfully submitted, 

TROUT LAKE TOWNSHIP

essica Mowery, As 

PO Box 5161

Kincheloe, MI 49788 

UpNorthAssessing@gmail.com

906-322-6601

Page 2

MOAHR Docket No. 25-002746 

Page 2 of 2 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Neil J Master, 

Petitioner, 

Township Of Trout Lake,

 

Respondent. 

MOAHR Docket No. 25-002746

Parcel No(s). 17-015-550-124-00

 17-015-550-124-50

PROOF OF SERVICE 

STATE OF MICHIGAN 

} 

}ss 

COUNTY OF CHIPPEWA 

} 

Jessica Mowery, Assessor for Trout Lake Township, being first duly sworn, 

deposes and says that on September 18, 2025, she served Respondent's 

Notice of Appearance upon the following parties by depositing the same in a 

U.S government mail receptacle in Kincheloe, Michigan, enclosed in a sealed 

envelope, plainly addressed to the individuals listed below with postage fully 

paid and affixed thereon: 

Neil J Master

288 N Basil Dr

Weidman, MI 48893 

ssica Mowery, Asse 

Trout Lake Township

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

Neil

M.I.

J

Last Name/Company Name

Master

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

288 N Basil Dr

City or Town

Weidman

State

Michigan

ZIP Code

48893

Telephone Number

9898241268

Fax Number

E-mail Address

neilmaster@rocketmail.com

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

First Name

Sue

M.I.

Last Name

Buitenhuis

Firm Name (if any)

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

PO Box 96

City or Town

Trout Lake

State

Michigan

ZIP Code

49793

Telephone Number

616-402-6398

Fax Number

E-mail Address 

suebuitenhuis@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *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]

V/L 124 and 124B Birch Shores Subdivision

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Trout Lake

Michigan

49793

Taxing Authority (City or Township)

Township Of Trout Lake (CHIPPEWA)

County 

Chippewa

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am appealing the True Cash and Taxable Value of these parcels as I believe the value established by Trout Lake Township does not reflect the true cash value of 

the property. Please see the attached supporting documentation. I also believe there were procedural issues by the Board of Review that are concerning and are in the 

attached.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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: 17-015-550-124-00

Classification of Property:

Real

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:

39000

Current Taxable Value as established by the BOR:

39000

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

59000 

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

29500

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

Parcel Identification Number: 17-015-550-124-50

Classification of Property:

Real

Residential

Current Assessed Value (also known as State

Page 4

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Neil J Master,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002746

Township Of Trout Lake,

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: September 9, 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

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

Neil J Master,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002746

Township Of Trout Lake,

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: September 9, 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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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Neil J Master 

E 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No.25-002746 

Trout Lake Township 

i 

Respondent(s) 

PROOF OF SERVICE 

Neil J Master 

states that on July 20, 2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition and attachments 

__ relative to the above-captioned matter upon: 

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

David Blake-Thomas, Supervisor 

Trout Lake Township 

PO Box 215, Trout Lake MI 49793 

of] Haib= 

[Signature of person who is serving/mailing copy] 

Neil 

J Master 

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

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

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

TROUT I-AKE

32686 Yt' H4O, TROUT LAKE, MI49793

2025 MARCH BO ARD OF REVIEW

ORGANIZATIONAL MEETI NG - TUESDAY, MARCH 4TH, 2025

MINUTES

1

2. ROLLCALL

CRYSTAL SCHWESINGER-

JOHN SIMAZ.

JEFF SINDLES -

DAVID BISKE THOMAS.

JESSICA MOWERY.

OPEN THE MEETING

CALL TO ORDER BY CRYSTAL SCHWESINGER AT sPIU

PRESENT

PRESENT

EXCUSED

PRESENT

PRESENT

3. ELECT CHAIRPERSON

MoTIoNBYJoHNSIMAzToELECTCRYSTALSCHWESINGER

SECOND BY CRYSTAL SCHWESINGER

VOTE ALL AYES

MOTON CARRIED

4. ELEGTASECRETARY

MOTION BY CRYSTAL SCHWESINGER TO ELECT JOHN

SIMAZ

SECOND BY JOHN SIMAZ

VOTEALL AYES

MOTION CARRIED

5. PUBLIC COMMENT: NONE

DISCUSSION

THE ASSESSOR PRESENTED AND EXPLAINED TO THE BOARD THE2O25

VALUATION STUDIES, REPORTS AND UPDATES FOR THEIR REVIEWAND

DlscussloN (sEE ATTACHED DOCUMENTATION).

7, SETWORKSESSIONS

MONDAY MARCH 101H,2025 gAM _ 3PM

FRIDAY MARCH MTH,2A25 3PM _gPM

8, REVIEWTHE ROLL

THE ASSESSOR PRESENTED AND EXPLAINED CHANGES MADE TO THE 2025

ASSESSMENT ROLLS

9. ACCEPTTHEROLL

MOTION BY CRYSTAL SCHWESINGER TO ACCEPTTHE ASSESSMENT ROLLS

SECOND BY JOHN SIMAZ

VOTE ALL AYES

MOTION CARRIED

10. MOTION TO RECESS

MOTION BY CRYSTAL SCHWESINGER TO RECESS UNTIL MONDAY MARCH

fiTH,2025 AT 9:00 AM

SECOND BY JOHN SII\4AZ

VOTE ALL AYES

MOTION CARRIED

dt

b.

llPage

by: Assessor Jessica

Page 2

TROUT LAKE

32686 W H4O, TROUT LAKE, MI 49793

2025 MARCH BOARD OF REVIEW

MONDAY, MARCH 1OTH, 2025

MINUTES

1

OPEN THE MEETING

-' -inliro onoen BY cRYSTAL ScHWESINGER AT gAM

2, ROLLCALL

CRYSTAL SCHWESINGER.

JOHN SIMAZ -

JEFF SINDLES -

DAVID BLAKE THOMAS.

PRESENT

PRESENT

PRESENT

PRESENT

3. RECEIVE AND REVIEW PETITIONS

SEE ATTACHED PAGES

4. MOTION TO RECESS

MOTTON ro nEbrSS UNTIL MARCH 14TH,2025 AT 3:00 Plvl BY JEFF SINDLES

SECOND BY CRYSTAL SCHWESINGER

YOTE ALL AYES

MOTION CARRIED

BY: ASSESSOR

MOWERY

Page 3

2,

TROUT LAKE

32686 W H4O, TROUT LAKE, MI 49793

2025 MARCH BOARD OF REVIEW

FRIDAY, MARCH 14TH, 2025

M!NUTES

1. OPEN THE MEETING

CALL TO ORDER BY CRYSTAL SCHWESINGER AT 3PN/I

ROLL CALL

CRYSTALSCHWESINGER- PRESENT

JOHN SIMAZ - 

PRESENT

JEFF SINDLES. 

PRESENT

DAVID BLAKE THOMAS - 

PRESENT

JESSICA MOWERY - ASSESSOR . PRESENT

3. RECEIVE AND REVIEW PETITIONS

SEE ATTACHED PAGES

4. MOTION TO ADJOURN

MOTION BY CRYSTAL SCHWESINGER TO ADJOURN 2025 MARCH BOARD OF REVIEW

ON TVIARCH 14TH,2025 AT 9 PM

SECOND BY JEFF SINDLES

VOTE ALL AYES

MOTION CARRIED

BY: ASSESSOR

MOWERY

Page 4

TROUT LAKE TOWNSHIP

NOTICE

The Board of Review will hold the following meetings at the:

Trout Lake Township Hall 32686 W. H40 Trout Lake, Ml 49793

Organizational Meeting

Tuesday, [Varch 4th,2025, at 5 P.m.

Appeals will not be heard at this time.

Protest Meetings

lVonday, lVarch 1Oth , 2025, at 9:00 a.m. - 3:00 p.m.

Friday, March 14th , 2025, at 3:00 p.m. - 9:00 p.m.

lf you are unable to appear, mailed-in protests (Petition to Board of Review Form L-4035

an-d supporting documentation) will be accepted if received before the close of the board

tvlail Petition and supporting documents to:

*WRITTEN APPEALS MUST BE RECEIVED BY MARCH 5,2025 TO BE CONSIDERED*

Assessor

Board of Review

PO Box 5161

Kincheloe, Ml 49788

March Board of Review Appeal lnformation:

The Taxable Value, the Aisessed Value, the State Equalized Value, the Property Classification, or the

Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are

made to the Board of Review by completing a Board of Review Petition Form L-4035. A Petition Form L-

3035 may be obtained directly from the local unit or from the State Tax Commission at

www. m ich iqa n. qov/treasu rv.

(ADA) American with Disabilities Notice

The township will provide necessary reasonable services to individuals wilh disabilities at the Board of Review

meetings uPon '1 0 daYs notice

Jessica Mowery MAAO / Trout Lake Townshrp Assessor

Page 5

25

Page 6

Form

Page 7

Pe

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Page 1

AƩachment – Basis of Appeal for Parcels 17-015-550-124-50 & 17-015-550-124-00 

PeƟƟoner respecƞully requests a reducƟon in the assessed and taxable values for the above 

parcels located in the Birch Shores Subdivision, abuƫng LiƩle Trout Lake in Trout Lake Township. 

The current assessments significantly exceed market value based on recent sales and raise 

concerns regarding both valuaƟon accuracy and procedural irregulariƟes. 

 

1. Comparable Sales Analysis (Lakefront Frontage ValuaƟon) 

The primary valuaƟon method for these parcels is price per lake frontage foot. Based on the 

following 2024 sales of comparable parcels within the same subdivision: 

Parcel ID 

Sale Date Sale Price Frontage (Ō) $/Front Ft

17-015-550-124-50 1/5/2024 $30,000 100 

$300 

17-015-550-124-00 8/13/2024 $59,000 208.4 

$283 

17-015-550-121-00 8/21/2024 $37,000 100 

$370 

The average is $308/front foot, suggesƟng that current assessment rates of $422/foot are 

significantly above market value. A reasonable and well-supported valuaƟon based on market 

data would support assessed values of: 

 

Parcel 124-50: 100 Ō × $308 = $30,800 (AV = $15,400) 

 

Parcel 124-00: 208.4 Ō × $308 = $64,987 (AV = $32,500) 

 

2. Prior Sales Support a Lower Value 

AddiƟonal relevant sales from 2021–2022 show even lower per-foot values: 

Parcel ID 

Sale Date Sale Price Frontage (Ō) $/Front Ft

17-015-550-112-50 

9/1/2021 $13,756 112 

$123 

17-015-550-112-00 

9/1/2021 $13,756 108.3 

$127 

17-015-550-110/111/113/114 9/3/2021 $55,025 547.2 

$100 

 

3. Procedural Concerns with March 2025 Board of Review

Page 2

The minutes of the March 14, 2025 Board of Review raise significant concerns: 

 

On page 19, the decision for Parcel 124-00 shows that a moƟon was seconded by "Jess," 

who is the Township Assessor. 

 

On page 24, for Parcel 124-50, it appears there was no moƟon made, only a second — 

which does not follow proper procedure. 

 

The Michigan General Property Tax Act prohibits assessors from siƫng as voƟng 

members of the Board of Review (MCL 211.28). The parƟcipaƟon of the Assessor in 

moƟons or seconds could render the Board’s decision procedurally invalid. 

 

Conclusion: 

PeƟƟoner respecƞully requests that the Tribunal reduce the assessed values to reflect market 

rates based on credible, recent, and arm’s-length transacƟons. In the alternaƟve, PeƟƟoner asks 

the Tribunal to void the Board of Review acƟon and set fair assessments based on the provided 

evidence.

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Page 1

03/14/2025 

0 

2025 BOARD OF REVIEW DECISION 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O. BOX 5161 

KINCHELOE, MI 49788 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

17-015-550-124-00 

BIRCH SHORE DRIVE 

1235/663 2012 ADD PER 1109/143 FR SPL 550-123-00...SEC 23 

MASTER NEIL 

T44N R6W BIRCH SHORES INC PLAT PT OF LOTS 123, 124, 

288 N BASIL 

& 125 ACC TO PLAT REC IN LIBER 7 OF PLATS PG 1-3 COM 

WEIDMAN MI 48893 

AT NE COR OF LOT 127 TH S 02 DEG 18' 56" W ALG E LINE 

OF SD LOT 127 741.22 FT TO A PT ON NLY ROW LINE OF 

BIRCH SHORE DR TH N 69 DEG 04' 59" W ALG SD NLY ROW 

LINE 97.55 FT TH N85 DEG 54' 25" W ALG SD NLY ROW LINE 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

17-015-550-124-00 

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

Board of Review Comments 

MOTION BY JOHN TO REDUCE AV TO 39000 DUE TO COMPARABLE PROPERTIES 

SECOND BY JESS 

VOTE ALL AYES 

MOTION CARRIES 

2025 

ORIGINAL ASSESSED VALUE 

44,000 

| 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

39,000 

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

2025 

ORIGINAL TAXABLE VALUE 

44,000 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

39,000 

| 

[ 2025 

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. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48000 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909

Page 2

03/14/2025 

0 

2025 BOARD OF REVIEW DECISION 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O. BOX 5161 

KINCHELOE, MI 49788 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

17-015-550-124-50 

W. BIRCH SHORE DRI 

2024 ADD 1401-79 BIRCH SHORES INC PLAT PART OF LOTS 

rb leh 

124 COMMENCING AT THE NORTHEAST CORNER OF LOT 

ad LL 

127; THENCE SOUTH 02°18'56" WEST ALONG THE EAST 

LINE OF SAID LOT 741.22 FEET TO A POINT ON THE 

NORTHERLY RIGHT OF WAY LINE OF BIRCH SHORE 

DRIVE; THENCE NORTH 69°04'59" WEST ALONG SAID LINE 

97.55 FEET; THENCE NORTH 85°54'25" WEST ALONG SAID L 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

17-015-550-124-50 

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

Board of Review Comments 

MOTION BY TO REDUCE AV TO 20000 DUE TO COMPARABLE PROPERTIES 

SECOND BY JOHN 

VOTE ALL AYES 

MOTION CARRIES 

2025 

ORIGINAL ASSESSED VALUE 

28,000 

| 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

20,000 

| 

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

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Neil

M.I.

J

Last Name/Company Name

Master

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

288 N Basil Dr

City or Town

Weidman

State

Michigan

ZIP Code

48893

Telephone Number

9898241268

Fax Number

E-mail Address

neilmaster@rocketmail.com

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

First Name

Sue

M.I.

Last Name

Buitenhuis

Firm Name (if any)

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

PO Box 96

City or Town

Trout Lake

State

Michigan

ZIP Code

49793

Telephone Number

616-402-6398

Fax Number

E-mail Address 

suebuitenhuis@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *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]

V/L 124 and 124B Birch Shores Subdivision

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Trout Lake

Michigan

49793

Taxing Authority (City or Township)

Township Of Trout Lake (CHIPPEWA)

County 

Chippewa

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am appealing the True Cash and Taxable Value of these parcels as I believe the value established by Trout Lake Township does not reflect the true cash value of 

the property. Please see the attached supporting documentation. I also believe there were procedural issues by the Board of Review that are concerning and are in the 

attached.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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: 17-015-550-124-00

Classification of Property:

Real

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:

39000

Current Taxable Value as established by the BOR:

39000

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

59000 

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

29500

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

Parcel Identification Number: 17-015-550-124-50

Classification of Property:

Real

Residential

Current Assessed Value (also known as State

Page 4

ST

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