Olena Rybachok, Petitioner V Township Of Berrien, Respondent

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Olena Rybachok, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003659 

 

Berrien Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003659 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: November 25, 2024 

tr 

 

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

fee 

BIRECIO 

er beca 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner 

(s) 

v 

MTT Docket No.24-003659 

Township of Berrien 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Berrien 

(VALUATION) 

County. 

2. 

Parcel Number: 11-04-0028-0014-08-0 

(If more than one parcel is at issue, attach a completed Muiltiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

i 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2024 

216,500 

216,500 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

290,800 

145,400 

145,400 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 5 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

n/a 

6. 

List any special terms or conditions being proposed by the parties that would affect, 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

none 

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

Page 2

MTT Docket No. 24-003659 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

Printed Name: 

i Loc fro 

pate: 

__11 [19 [2024 

Signature of Respondent's authorized representative: 

Fleas ory 

Printed Name:Angela Story 

pate: _| 1/19] 20H"

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

NOV 12 2024 

MICHIGAN TAX TRIBUNAL 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. %-00 365% 

Section 1: Respondent’s Contact Information 

269-461-6925 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

Township of Berrien 

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

County: 

. 

8916 M-140 

Berrien 

City or Town: 

State: 

ZiP Code: 

Berrien Center 

MI 

149102 

Telephone Number: 

Fax Number: 

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

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

269-207-2590 

First Name: 

M.i.: 

Last Name: 

Angela 

J 

Story 

Firm Name (if any): Assessor 

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

8916 M-140 

City or Town: 

State: 

ZIP Code: 

Berrien Center 

MI 

149102 

Telephone Number: 

Fax Number: 

269-461-3762 

angelastory14@yahoo.com 

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

Section 3: Subject Property Information 

[3 Yes 

No 

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

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

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 

No information at this time. A meeting will take place with the petitioner to discuss 

partial completion of new construction. 

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: [Hl] March 

[| July 

[| December 

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

[I] 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? [HE] Yes 

[I] 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?

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [] Yes 

i] No 

If Yes, check which BOR Petitioner attended: O March 

[| July 

[I December 

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 a BOR? [Hl] Yes 

[| No 

if Yes, check which BOR Petitioner attended: O March 

[| July 

[| December 

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: 

Real 

Personal 

(check one) 

] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6; Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

11-04-0028-0014-08-0 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

~~ Utility 

(check one) 

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

216,500 

Current Taxable Value as established by the BOR: 

216,500 

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

433,000 

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

216,500 

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

Page 4

Ran gpm 

Tress. 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authorily of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a mode! assessment notice lo be used by the local assessor. 

FROM BERRIEN TWP ASSESSOR 

ANGELA STORY 

8916 M-140 

BERRIEN CENTER 

MI 49102 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

11-04-0028-0014-08-0 

PROPERTY ADDRESS: 

7006 TRUE RD 

BERRIEN SPRINGS, MI 49103 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

RYBACHEK ALEXANDER & OLENA 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence™ 

.00% 

11020 SMITH VALLEY RD 

% Exempt Ae "Qualified orcad Property": 

.00% 

BERRIEN SPRINGS MI 49103 

% Exempt 

As "MBT Industrial Personal"; 

.00% 

% Exempt As "MBT Commercial Personal": 

00% 

Exempt 

As "Qualified Forest Property": 

0 Yes 

No 

Exempt 

As "Development Property”: 

[1 Yes 

No 

LEGAL DESCRIPTION: 

Split‘Combined on 01/27/2024 from 04-0028-0014-05-0, 04-0028-0014-06-0, 04-0028-0014-07-0; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

402 

(RESIDENTIAL-VACANT) 

CHANGE FROM 

VER Gas 

| AMOUNTYERR 

gp, | ERORYEATO 

1. TAXABLE VALUE: 

216,500 

216,500 

2, ASSESSED VALUE: 

216,500 

216,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

[4] 

216,500 

216,500 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason(s): 

Partial Construction 

BARN 

& 

HSE PARTIAL 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable

Page 5

sxxP9

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

Olena Rybachok,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003659

Township Of Berrien,

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.

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.

Page 2

MTT Docket No. 24-003659

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 25, 2024

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 provide 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

Olena Rybachok,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003659

Township Of Berrien,

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.

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

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 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

fee 

BIRECIO 

er beca 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner 

(s) 

v 

MTT Docket No.24-003659 

Township of Berrien 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

1. 

The subject property is in Berrien 

(VALUATION) 

County. 

2. 

Parcel Number: 11-04-0028-0014-08-0 

(If more than one parcel is at issue, attach a completed Muiltiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

i 

Tax year 

Assessed Value (AV) 

Taxable Value (TV) 

2024 

216,500 

216,500 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

290,800 

145,400 

145,400 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 5 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

n/a 

6. 

List any special terms or conditions being proposed by the parties that would affect, 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

none 

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

Page 2

MTT Docket No. 24-003659 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

Printed Name: 

i Loc fro 

pate: 

__11 [19 [2024 

Signature of Respondent's authorized representative: 

Fleas ory 

Printed Name:Angela Story 

pate: _| 1/19] 20H"

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 12 2024 

yea, 

MICHIGAN TAX TRIBUNAL 

os 

10: 

ALE TANER R fe EK 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

STATE OF MICHIGAN 

GOVERNOR 

DIRECTOR 

I ANSING 

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 

M1. 

Last Name/Company Name 

Olena 

Rybachok 

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

11020 Smith Valley Rd. 

City or Town 

State 

ZIP Code 

Berrien Springs 

Mi 

49103 

Telephone Number 

Fax Number 

425-381-0574 

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

olenamuz@gmail.com 

Section 2: Petitioner’s Atta rnAuhot Ze Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] no 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

“Hf no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

an that apply) 

if True Cashand Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only {calculation} 

[1 Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

C1 Eligible Manufacturing Personal Property (ESA) 

1 Exemption from Taxation (other than the denial of a 

OO classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

At the time of the last assessment the property improvements cash value and taxable 

value were lower than the amount stated in the summer tax notice. This can be proved 

by multiple signed construction work waivers which indicate what improvements were 

completed and at what time. In addition to that, there is proof of mechanical, electrical, 

and plumbing rough inspections, which were done at the end of the February 2024, and 

which state that by December 2023 only framing, roofing, and siding work was done. As 

of today, July 8, 2024, the construction still continues and the house has not passed any 

of the final inspections. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? LJ Yes 

[No 

if Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[I] July 

0 December 

1f No, check the applicable reason(s): 

7] Not required to attend 

Assessment Cirange Notice was not received by Petitioner 

12] Appeating a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation In Section 5) 

[C1 appealing within 35 days of State Tax Commission Order 

[1 Appealing within 35 days of recelpt of Notice of Uncapping

Page 3

Ret) 

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: 

11-04-0028-0014-08-0 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

216,500 

Current Taxable Value as established by the BOR: 

216,500 

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

260,000 

Muttiply the True Gash Value by .5 and enter here. This is your contention of Assessed Value. 

130,000 

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

Section 8: Classification Information ony the Mi Dept 

of Treasury may appeal this isstis to the Tribunal* 

Parcel Identification Number: 

11-04-0028-0014-08-0 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

[m} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

flevelopmental 

 Utllity 

(check one) 

[4 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

Currently under construction 

If improved property, for what use was the property designed? 

For primary residency

Page 4

AETT0p, 

yo 

Peas 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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? 

[a] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[| Yes 

[td 

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 highast

Page 5

EF

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

Olena Rybachok,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003659

Township Of Berrien,

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 279. 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: October 7, 2024

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 provide 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

Olena Rybachok,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003659

Township Of Berrien,

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 279. 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: October 7, 2024

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 provide 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 

JUL 12 2024 

yea, 

MICHIGAN TAX TRIBUNAL 

os 

10: 

ALE TANER R fe EK 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

STATE OF MICHIGAN 

GOVERNOR 

DIRECTOR 

I ANSING 

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 

M1. 

Last Name/Company Name 

Olena 

Rybachok 

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

11020 Smith Valley Rd. 

City or Town 

State 

ZIP Code 

Berrien Springs 

Mi 

49103 

Telephone Number 

Fax Number 

425-381-0574 

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

olenamuz@gmail.com 

Section 2: Petitioner’s Atta rnAuhot Ze Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[] no 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

“Hf no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 2

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

an that apply) 

if True Cashand Taxable Value 

[J Poverty Exemption 

[1 Taxable Value Only {calculation} 

[1 Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

C1 Eligible Manufacturing Personal Property (ESA) 

1 Exemption from Taxation (other than the denial of a 

OO classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

At the time of the last assessment the property improvements cash value and taxable 

value were lower than the amount stated in the summer tax notice. This can be proved 

by multiple signed construction work waivers which indicate what improvements were 

completed and at what time. In addition to that, there is proof of mechanical, electrical, 

and plumbing rough inspections, which were done at the end of the February 2024, and 

which state that by December 2023 only framing, roofing, and siding work was done. As 

of today, July 8, 2024, the construction still continues and the house has not passed any 

of the final inspections. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? LJ Yes 

[No 

if Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[I] July 

0 December 

1f No, check the applicable reason(s): 

7] Not required to attend 

Assessment Cirange Notice was not received by Petitioner 

12] Appeating a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation In Section 5) 

[C1 appealing within 35 days of State Tax Commission Order 

[1 Appealing within 35 days of recelpt of Notice of Uncapping

Page 3

Ret) 

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: 

11-04-0028-0014-08-0 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

a 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

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

216,500 

Current Taxable Value as established by the BOR: 

216,500 

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

260,000 

Muttiply the True Gash Value by .5 and enter here. This is your contention of Assessed Value. 

130,000 

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

Section 8: Classification Information ony the Mi Dept 

of Treasury may appeal this isstis to the Tribunal* 

Parcel Identification Number: 

11-04-0028-0014-08-0 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

[m} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

flevelopmental 

 Utllity 

(check one) 

[4 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

Currently under construction 

If improved property, for what use was the property designed? 

For primary residency

Page 4

AETT0p, 

yo 

Peas 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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? 

[a] Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[| Yes 

[td 

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 highast

Page 5

EF

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.