Orva Bontrager, Petitioner V Township Of Assyria, Respondent
- Petitioner
- Orva Bontrager
- Respondent
- Township Of Assyria
Case overview
- Docket number
- 26-000321-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Barry
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | PET | Not recorded | 04/02/2026 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 03/27/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 03/26/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 03/20/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 03/20/2026 | Not recorded | Download |
Documents
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Orva Bontrager, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000321 Assyria Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that it has no authority over Petitioner’s appeal. Petitioner is appealing the true cash and taxable value for Parcel No. 08-01-030-004-00, and the petition indicates that the property is classified as residential. Although the petition states that Respondent’s assessor received Petitioner’s March Board of Review (BOR) petition, the assessor mistakenly submitted the protest to the wrong township, resulting in Petitioner not presenting the assessment protest to the proper BOR, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested.1 The Tribunal acknowledges Petitioner’s allegation that the assessor misdirected the protest to the wrong township and Respondent’s confirmation that this occurred. Petitioner’s contention of improper notice and procedure, if actionable, would require a determination by an applicable authority that the purported error resulted in a due process violation. As explained above, the Tribunal lacks any equitable authority to consider a potential due-process violation. Jurisdiction as a result of a failure of a unit of government to comply with a statutory obligation, if there was any, may be vested upon the Tribunal by a judicial body only as a matter of equity. Lacking jurisdiction, the only appropriate action is dismissal. Therefore, IT IS ORDERED that this case is DISMISSED. This order resolves all pending claims in this matter and closes this case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. 1 Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025).
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MTT Docket No. 26-000321 Page 2 of 2 A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. Entered: April 2, 2026 By: /s/ Patricia L. Halm kac/jc 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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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 Orva M.I. Last Name/Company Name Bontrager Mailing Address (No., Street, P.O. Box or Rural Route) 5024 Mud Lake Road City or Town Bellevue State Michigan ZIP Code 49021 Telephone Number 937-354-2163 Fax Number E-mail Address countrycustomcabinets@ibyfax.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Michael M.I. Last Name Tyska Firm Name (if any) Fairwind Property Tax Consulting Address (No., Street, P.O. Box or Rural Route) 6986 Adaridge Dr SE City or Town Ada State Michigan ZIP Code 49301 Telephone Number 616-648-4300 Fax Number E-mail Address mike@fairwindptc.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5024 Mud Lake Road
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Bellevue Michigan 49021 Taxing Authority (City or Township) Township Of Assyria (BARRY) County Barry Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The assessor verified that he received the Petition to Board of Review. On 3/18/2026 the assessor indicated that he inadvertently filed the petion with the wrong township, and he did not present the Peition to the Assyria Township March Board of Review. Correspondence with the assessor and Petition are included with this filing. For Section 6 of this filing, there is not an appropriate box to check to explain this situtation of a submitted Petition not being presented to the Board of Review. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 08-01-030-004-00 Classification of Property: Real Residential
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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: 381800 Current Taxable Value as established by the BOR: 381800 What do you believe is the fair market value (also known as True Cash Value)? 588500 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 294250 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michael Tyska
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Orva Bontrager, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000321 Township Of Assyria, 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: March 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Orva Bontrager, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000321 Township Of Assyria, 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: March 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
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Kevin Harris Assyria Township 3865 E. Kirby Road Battle Creek , MI 49017
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Fo. 4 Outlook March Board of Review appeals From kevin harris <kevinh9115@gmail.com> Date Wed 3/18/2026 8:59 AM To Mike Tyska <miketyska@outlook.com> Mike, You had submitted an appeal via an email to me on March 4th for parcels 01-030-004-00 & 01-030-010-00 in Assyria Township, Barry County. My response was that | would take this to the March Board of Review on your client's behalf. | inadvertently filed that petition in the wrong township's folder and by the time | found it - Assyria's MBOR had adjourned. | apologize for the inconvenience this may cause you or you client. Kevin Harris Assyria Township Assessor
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Fo. 4 Outlook Re: 5024 Mud Lake Rd - Assyria Twp From kevin harris <kevinh9115@gmail.com> Date Thu 3/5/2026 8:34 AM To Mike Tyska <miketyska@outlook.com> No worries. Got it. On Wed, Mar 4, 2026 at 10:38 PM Mike Tyska <miketyska@outlook.com> wrote: Kevin, | am having issues with my email this evening, | apologize if you receive this multiple times. Petition, authorization, and supporting documentation are attached in one PDF. Please confirm receipt. Thank you. Mike Tyska 616-648-4300 Fairwind Property Tax Consulting From: kevin harris <kevinh9115@gmail.com> Sent: Tuesday, March 3, 2026 11:23 AM To: mike@fairwindptc.com Subject: Re: 5024 Mud Lake Rd - Assyria Twp Yes - | will. On Sat, Feb 28, 2026 at 4:47 PM <mike@fairwindptc.com> wrote: Kevin, The owner of 5024 Mud Lake Rd. reached out to me for assistance with an appeal to the March Board of Review.
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Please forward a copy of the record cards and valuation reports for the following parcels under same ownership: 08-01-030-004-00 08-01-030-010-00 Will you accept a written appeal via email? Or do you require a paper copy mailed to the Township? Thank you. Mike Tyska 616-648-4300 Fairwind Property Tax Consulting
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Michigan Department of Treasury 618 (Rev. 12-25) Petition to Board of Review L-4035 ! "#! $$%&' *+ $ , /!#'&$#$ $ &+ & & !$ 0 $$$ $ &+&3 '4 + $ , /!# TO BE COMPLETED BY OWNER OR OWNER’S AGENT Owner’s Name (Please Print or Type) Petitioner’s Name (If Other than Owner. Please Print or Type) Township or City County 0 $$ agricultural property exemption of the following described property: $ 7 + 9 && : $ & $$; Protested Item: Assessed Value Tentative Taxable Value '*3 (exemption) 4+& <+ & Property Exemption 1, PROTEST OF ASSESSMENT 4 $& $ !& !&& #' $ + personal property forms. Assessed Value Owner’s Estimate of True Cash Value (Market Value) 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: Value of Losses Value of Additions Poverty Exemption Uncapping % 3. PROTEST OF CLASSIFICATION 4 $& :&&+&, /!# > & &+&&& & #3&?&%&4 $ @#, /!#*B& *F&$ & &+& $ $ G # G$ &$ & :+ & $ $ ; 4+&$ $ G 4+& *9&&>#;H Agricultural Industrial Timber Cutover Utility (Personal Property Only) Commercial Residential Developmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 7 & $ &' $ &&$ ' :+ & $ $ - # $$&% &, /!#JK,Q/SQ/KW7KXJ3YQZJQ/70Q4QY37SK/Q/4ZQY JKK[K%7QY/Q%JK34JQQ@QK/7Y\%7@@3Q/JQ%KQXYK/G3/7Y47@/K37SKY4K/QK/7K3; &:+ & ' $ * 9K ' $ denied) &:+ & ' $ : *# 9K ' $ : ; REASON FOR PROTEST 3 9; $ ! ] !'*! ] '* ] &+& ] :+ & $ $ ' $ CERTIFICATION 3 Date Phone Number Address Michael Tyska, Petitioner's Authorized Representative X The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property. The owner purchased the property in 2025, this was listed on the MLS and is a good sale. Refer to supporting documentation. (616) 648-4300 6986 Adaridge Dr. SE, Ada, MI 49301 Orva Bontrager Assyria Township Barry 2026 5024 Mud Lake Rd. 08-01-030-004-00 $381,800 $588,500 3/4/2026 Michael Tyska Digitally signed by Michael Tyska DN: cn=Michael Tyska, o=Fairwind Property Tax Consulting, ou, email=mike@fairwindptc.com, c=US Date: 2026.03.04 22:12:30 -05'00'
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618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes Petition Number Parcel Code 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied Assessed Value Changed From to Record of Vote — Board or three-member committee of board 4 $ H 0 No % * H 0 No % *
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Marc
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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 Orva M.I. Last Name/Company Name Bontrager Mailing Address (No., Street, P.O. Box or Rural Route) 5024 Mud Lake Road City or Town Bellevue State Michigan ZIP Code 49021 Telephone Number 937-354-2163 Fax Number E-mail Address countrycustomcabinets@ibyfax.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Michael M.I. Last Name Tyska Firm Name (if any) Fairwind Property Tax Consulting Address (No., Street, P.O. Box or Rural Route) 6986 Adaridge Dr SE City or Town Ada State Michigan ZIP Code 49301 Telephone Number 616-648-4300 Fax Number E-mail Address mike@fairwindptc.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5024 Mud Lake Road
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Bellevue Michigan 49021 Taxing Authority (City or Township) Township Of Assyria (BARRY) County Barry Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The assessor verified that he received the Petition to Board of Review. On 3/18/2026 the assessor indicated that he inadvertently filed the petion with the wrong township, and he did not present the Peition to the Assyria Township March Board of Review. Correspondence with the assessor and Petition are included with this filing. For Section 6 of this filing, there is not an appropriate box to check to explain this situtation of a submitted Petition not being presented to the Board of Review. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 08-01-030-004-00 Classification of Property: Real Residential
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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: 381800 Current Taxable Value as established by the BOR: 381800 What do you believe is the fair market value (also known as True Cash Value)? 588500 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 294250 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Michael Tyska
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