Record Finder / 26-000321-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
5Order of DismissalPETNot recorded04/02/2026Not recordedDownload
4Petition has been verifiedPET103/27/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded03/26/2026Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded03/20/2026Not recordedDownload
1A petition was received.PETNot recorded03/20/2026Not recordedDownload

Documents

Read document text excerpt

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 

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).

Page 2

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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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.0d456041-2e4d-42d4-9b31-2e3a04e004db.pdfRead complete document text →
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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

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

Page 2

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

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:

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.

Page 4

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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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

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

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

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

Page 3

Kevin Harris

Assyria Township

3865 E. Kirby Road

Battle Creek , MI 49017

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MBOR Petition - 5024 Mud Lake Rd.pdfRead complete document text →
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Page 1

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

Page 2

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.

Page 3

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

Page 4

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

 





  





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&



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$$$ $ &+&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 &&

 : 

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& $$;

Protested Item: 

Assessed Value 

Tentative 

Taxable Value 

'*3

(exemption) 

4+&

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 & 

Property Exemption 

1, PROTEST OF ASSESSMENT 

4

$& $ 

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$





 +



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

$&  :&&+&, 

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Agricultural 

Industrial 

Timber Cutover 

Utility (Personal Property Only) 

Commercial 

Residential 

Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

7 



 &

$ &'

$ 



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 & $ $ -

# 

$$&% &, 

/!#JK,Q/SQ/KW7KXJ3YQZJQ/70Q4QY37SK/Q/4ZQY

JKK[K%7QY/Q%JK34JQQ@QK/7Y\%7@@3Q/JQ%KQXYK/G3/7Y47@/K37SKY4K/QK/7K3;

 &:+

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$

denied) 

 &:+

 & '

$ :

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$ :

;

REASON FOR PROTEST 

3 9; $ 

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] !'*!

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] &+&

] :+

 & $ $ '

$

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'

Page 5

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 

%

*

Page 6

Marc

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.0d456041-2e4d-42d4-9b31-2e3a04e004db.pdfRead complete document text →
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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

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

Page 2

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

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:

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.

Page 4

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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