Pamela Bryan Petitioner V Township Of Brevort Respondent

Page 1

03/17/2026 10:13 AM

2026 ВOARD OF REVIEW DECISION

FROM

NICK COUTURE, ASSESSOR

874 E VFW RD

CHEBOYGAN, MI 49721

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

BRYAN PAMELA S

767 PEPPERMILL CIR

LAPEER MI 48446-2677

049-002-725-013-00

W 1648 JERSEY RD

EAST LAKE SHORES CONDOMINIUM UNIT NO. 13

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 049-002-725-013-00

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

Board of Review Comments

ADJUSTED VALUE DUE TO UNUSEABLE FRONTAGE

2026 ORIGINAL ASSESSED VALUE

37,100

2026 "BOARD OF REVIEW" ASSESSED VALUE

23,200

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

2026 ORIGINAL TAXABLE VALUE

21,434

2026 "BOARD OF REVIEW" TAXABLE VALUE

21.434

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG

0.0000

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

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

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

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

Page 2

Michigan Department of Treasury

618 (Rev. 12-25)

Petition to Board of Review

L-4035

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest

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

Tax Commission unless you first protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Owner's Name (Please Print or Tyрe)

Pamee Biun

Sruan

Petitioner's Name (If Other than Owner. Please Print or Type)

County

mackinu

Township or City

Breuort Thop

Year of Appeal 225?

2620

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

agricultural property exemption of the following described property:

Property Identified (Parcel code required. Property address and legal description optional.)

1643 Jersey Rd. Miron m

Protested Item:

☑ Assessed Value

☑ Tentative

☐ Taxable Status

☐ Classification

Taxable Value

(exemption)

1. PROTEST OF ASSESSMENT

☐ Qualified Agricultural

Property Exemption

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed

personal property forms.

Assessed Value

Owner's Estimate of True Cash Value (Market Value)

Shouid D & Less than lot 2 Lotsts

Enst

1640 2rsey Rd

2. PROTEST OF TAXABLE VALUE

Complete this section for a protest of Taxable Value.

Reason:

☐Value of Losses

3. PROTEST OF CLASSIFICATION

☐ Value of Additions

☐ Poverty Exemption

Uncapping %

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on

that property's status as a homeowner's principal residence or qualified agricultural property.)

Classification of property on this year's assessment roll

Classification should be (check one of the following):

☐ Agricultural

☐ Commercial

☐ Industrial

☐ Residential

Timber Cutover

☐ Utility (Personal Property Only)

☐Developmental

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper-

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 if full

denied)

exemption requested)

REASON FOR PROTEST

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption

Z am UcinG LAxed Ararz & mu tropenty has deen Alleisen F

more than mu reibubor at 14640 7ersey ed & the itave the sam

out

et Build-ac ne I do & Hey Have

Better Lnke front wla Dock

Sandy Bittom & direed ake nCCEOs I hove watlands i Froe

CERTIFICATION

Signature

Address

Home 7L7 Peliernill Cir Lapeer

Date

31912

e.

Phone Number

810-267-4117

Properte in Ocecstim 164 Jersey Ad Moran m.

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002711

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

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: 1648 Jersey Rd Board of Review appeal and decision

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

Pamela Bryan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002711

Township Of Brevort,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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

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

By: /s/ Patricia L. Halm

Entered: September 29, 2026

1 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002711

Page 2 of 4

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

Pamela Bryan

767 Peppermill Circle

LAPEER , MI 48446-2677

Page 4

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

Pamela Bryan,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002711

Township Of Brevort,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.2 

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

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

By: /s/ Patricia L. Halm

Entered: September 29, 2026

2 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 5

MTT Docket No. 26-002711

Page 2 of 2

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

Attachment A - Pamela S. Bryan - Parcel 002-725-013-00 - Page 1 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

PAMELA S. BRYAN, 

Petitioner, 

 

v. 

 

BREVORT TOWNSHIP, 

Respondent. 

MTT Docket No.: __________________ 

(Leave blank until assigned) 

 

Parcel No.: 

002-725-013-00 

Township card: 049-002-725-013-00 

 

Tax Year: 2026 

Property Class: Residential-Vacant 

 

ATTACHMENT A 

REVISED STATEMENT OF REASONS FOR VALUATION APPEAL 

I appeal the 2026 true cash value, assessed/state equalized value, and taxable value of Parcel 002-725-013-00. The 

assessment remains excessive for two independent reasons: (1) the Township has valued an unfinished portable storage 

shed as though it were a recreational cabin, and (2) the land valuation does not fully reflect the property's sharply 

inferior cove, wetland, and unusable shoreline conditions. 

Based on the records currently available, I claim the following 2026 values: 

Valuation 

Township/BOR value 

Petitioner's contention 

True cash value 

Approx. $46,400 

$32,800 

Assessed/SEV 

$23,200 

$16,400 

Taxable value 

$21,434 

$14,200 

These are good-faith contentions based on the pre-shed taxable-value history, the Township's current swamp-frontage 

adjustment, the shed's actual condition, and the assessment history of nearby Unit 11. I reserve the right to supplement or 

amend my valuation evidence after Respondent produces its detailed land, addition, loss, and capped-value records. 

1. The structure is an unfinished portable storage shed, not a recreational cabin. 

• The structure is a 12-by-24-foot portable building purchased from Lakeside Cabins & Sheds. The invoice identifies it 

as a Painted Hi-Wall Premier portable building and shows a subtotal of $10,829.00 and a total price, including sales 

tax, of $11,478.74. 

• The seller's written terms expressly state that the portable building is not designed or suitable for human occupancy or 

habitation. 

• The cottage-style exterior was intentionally selected because I hoped that, at some future time, I might place the 

structure on a permanent foundation and convert it into a cabin, if financially feasible and legally permitted. That 

possible future project has never occurred. The structure has not been placed on a permanent foundation or converted 

for human occupancy, and current development costs may prevent that project from ever taking place. The exterior 

styling therefore reflects only a possible future intention—not the structure's actual condition, present storage use, or 

market contribution as of the tax date. 

• The shed has no electrical service or outlets, no running water, no plumbing, no sewer or septic system, no heat, no 

furnace, no ductwork, no insulation, no drywall, no finished walls or ceiling, no kitchen, and no bathroom. 

• The shed rests on skids and wood blocking rather than a slab, crawlspace, basement, or other permanent foundation. It 

remains movable and is used for storage. 

• The Township record nevertheless identifies the building style as "CABIN," applies a "Recreation Cabin" cost model, 

and records "Forced Air w/o Ducts." These characteristics do not exist. 

• The property record is also inconsistent as to size. It lists 256 square feet in one location, depicts approximately 276 

square feet on the assessor's sketch, and the actual 12-by-24-foot structure contains 288 square feet. 

• The Tax Card cabin worksheet uses a base-new cost of $18,483 and produces an estimated true cash value of $18,735. 

That figure is not a reasonable measure of the market contribution of an aging, unfinished, non-habitable, movable

Page 2

Attachment A - Pamela S. Bryan - Parcel 002-725-013-00 - Page 2 

storage shed without utilities, mechanical systems, interior finish, or a permanent foundation that cost only $11,478.74 

at the date of purchase, as identified by the enclosed invoice. 

2. The subject shoreline is materially inferior to ordinary direct lake frontage. 

• The parcel has approximately 103 to 105 feet of nominal shoreline, but only about 30 feet provides practical access to 

the water. 

• The limited accessible portion is located in a cove that connects to the open lake through an opening of only 

approximately five feet. 

• Most of the remaining shoreline is wetland, swamp, marsh, or otherwise unusable frontage. It does not provide the 

sandy bottom, boating utility, recreational use, access, or unobstructed view associated with direct open-lake frontage. 

• The Township's current land worksheet acknowledges these conditions by applying a 50% adjustment and stating 

"SWAMPY FRONTAGE UNUSABLE." The worksheet indicates an estimated land true cash value of approximately 

$27,738 and a land assessed component of approximately $13,900. 

• For purposes of filing this appeal on time, I use the Township's current $13,900 land component as a provisional 

ceiling. I do not concede that a blanket 50% adjustment fully accounts for the fact that most of the shoreline is 

unusable and the small accessible portion is itself confined to a restricted cove. 

3. The excessive shed addition remains embedded in taxable value. 

The parcel's established 2023 taxable value, before the shed was placed on the assessment roll, was $10,395. The Michigan 

State Tax Commission's capped-value formula for 2024 used a 1.05 multiplier. Without an addition, the 2024 capped value 

would have been approximately: 

$10,395 x 1.05 = $10,914.75 

The Township instead reported a 2024 taxable value of $21,414. The difference is: 

$21,414 - $10,914.75 = $10,499.25 

Thus, approximately $10,499 was inserted into taxable value when the shed was added. That addition implies that the 

shed was treated as having approximately $21,000 of true cash value, which is consistent with the erroneous cabin model 

and is substantially higher than the value reasonably attributable to the actual unfinished portable shed. 

The reported taxable value declined to $20,871 in 2025, indicating that some adjustment was

Page 3

Attac

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Pamela

M.I.

Last Name

Bryan

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

767 Peppermill Circle

City or Town

LAPEER

State

 Michigan

ZIP Code

48446-2677

Telephone Number

8102674117

E-mail Address

pamelabryanrealtor@gmail.com

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 parcel

N/A 

Property Address (No., Street)

W1648 Jersey Rd

City or Town

Moran

County

Mackinac

State

Michigan

ZIP Code

49760

Taxing Authority (City or Township)

Township Of Brevort (MACKINAC)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

See attached Statement of Reasons for Valuation Appeal and supporting exhibits.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

049-002-725-013-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

23200

Current Taxable Value as established by the Board of Review:

21434

What do you believe is the fair market value?

32800

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

16400

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

14200

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Pamela Bryan

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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

Pamela Bryan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002711

Township Of Brevort,

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 29, 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

Pamela Bryan

767 Peppermill Circle

LAPEER , MI 48446-2677

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

Pamela Bryan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002711

Township Of Brevort,

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 29, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

Attachment A - Pamela S. Bryan - Parcel 002-725-013-00 - Page 1 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

 

PAMELA S. BRYAN, 

Petitioner, 

 

v. 

 

BREVORT TOWNSHIP, 

Respondent. 

MTT Docket No.: __________________ 

(Leave blank until assigned) 

 

Parcel No.: 

002-725-013-00 

Township card: 049-002-725-013-00 

 

Tax Year: 2026 

Property Class: Residential-Vacant 

 

ATTACHMENT A 

REVISED STATEMENT OF REASONS FOR VALUATION APPEAL 

I appeal the 2026 true cash value, assessed/state equalized value, and taxable value of Parcel 002-725-013-00. The 

assessment remains excessive for two independent reasons: (1) the Township has valued an unfinished portable storage 

shed as though it were a recreational cabin, and (2) the land valuation does not fully reflect the property's sharply 

inferior cove, wetland, and unusable shoreline conditions. 

Based on the records currently available, I claim the following 2026 values: 

Valuation 

Township/BOR value 

Petitioner's contention 

True cash value 

Approx. $46,400 

$32,800 

Assessed/SEV 

$23,200 

$16,400 

Taxable value 

$21,434 

$14,200 

These are good-faith contentions based on the pre-shed taxable-value history, the Township's current swamp-frontage 

adjustment, the shed's actual condition, and the assessment history of nearby Unit 11. I reserve the right to supplement or 

amend my valuation evidence after Respondent produces its detailed land, addition, loss, and capped-value records. 

1. The structure is an unfinished portable storage shed, not a recreational cabin. 

• The structure is a 12-by-24-foot portable building purchased from Lakeside Cabins & Sheds. The invoice identifies it 

as a Painted Hi-Wall Premier portable building and shows a subtotal of $10,829.00 and a total price, including sales 

tax, of $11,478.74. 

• The seller's written terms expressly state that the portable building is not designed or suitable for human occupancy or 

habitation. 

• The cottage-style exterior was intentionally selected because I hoped that, at some future time, I might place the 

structure on a permanent foundation and convert it into a cabin, if financially feasible and legally permitted. That 

possible future project has never occurred. The structure has not been placed on a permanent foundation or converted 

for human occupancy, and current development costs may prevent that project from ever taking place. The exterior 

styling therefore reflects only a possible future intention—not the structure's actual condition, present storage use, or 

market contribution as of the tax date. 

• The shed has no electrical service or outlets, no running water, no plumbing, no sewer or septic system, no heat, no 

furnace, no ductwork, no insulation, no drywall, no finished walls or ceiling, no kitchen, and no bathroom. 

• The shed rests on skids and wood blocking rather than a slab, crawlspace, basement, or other permanent foundation. It 

remains movable and is used for storage. 

• The Township record nevertheless identifies the building style as "CABIN," applies a "Recreation Cabin" cost model, 

and records "Forced Air w/o Ducts." These characteristics do not exist. 

• The property record is also inconsistent as to size. It lists 256 square feet in one location, depicts approximately 276 

square feet on the assessor's sketch, and the actual 12-by-24-foot structure contains 288 square feet. 

• The Tax Card cabin worksheet uses a base-new cost of $18,483 and produces an estimated true cash value of $18,735. 

That figure is not a reasonable measure of the market contribution of an aging, unfinished, non-habitable, movable

Page 2

Attachment A - Pamela S. Bryan - Parcel 002-725-013-00 - Page 2 

storage shed without utilities, mechanical systems, interior finish, or a permanent foundation that cost only $11,478.74 

at the date of purchase, as identified by the enclosed invoice. 

2. The subject shoreline is materially inferior to ordinary direct lake frontage. 

• The parcel has approximately 103 to 105 feet of nominal shoreline, but only about 30 feet provides practical access to 

the water. 

• The limited accessible portion is located in a cove that connects to the open lake through an opening of only 

approximately five feet. 

• Most of the remaining shoreline is wetland, swamp, marsh, or otherwise unusable frontage. It does not provide the 

sandy bottom, boating utility, recreational use, access, or unobstructed view associated with direct open-lake frontage. 

• The Township's current land worksheet acknowledges these conditions by applying a 50% adjustment and stating 

"SWAMPY FRONTAGE UNUSABLE." The worksheet indicates an estimated land true cash value of approximately 

$27,738 and a land assessed component of approximately $13,900. 

• For purposes of filing this appeal on time, I use the Township's current $13,900 land component as a provisional 

ceiling. I do not concede that a blanket 50% adjustment fully accounts for the fact that most of the shoreline is 

unusable and the small accessible portion is itself confined to a restricted cove. 

3. The excessive shed addition remains embedded in taxable value. 

The parcel's established 2023 taxable value, before the shed was placed on the assessment roll, was $10,395. The Michigan 

State Tax Commission's capped-value formula for 2024 used a 1.05 multiplier. Without an addition, the 2024 capped value 

would have been approximately: 

$10,395 x 1.05 = $10,914.75 

The Township instead reported a 2024 taxable value of $21,414. The difference is: 

$21,414 - $10,914.75 = $10,499.25 

Thus, approximately $10,499 was inserted into taxable value when the shed was added. That addition implies that the 

shed was treated as having approximately $21,000 of true cash value, which is consistent with the erroneous cabin model 

and is substantially higher than the value reasonably attributable to the actual unfinished portable shed. 

The reported taxable value declined to $20,871 in 2025, indicating that some adjustment was

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Attac

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Pamela

M.I.

Last Name

Bryan

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

767 Peppermill Circle

City or Town

LAPEER

State

 Michigan

ZIP Code

48446-2677

Telephone Number

8102674117

E-mail Address

pamelabryanrealtor@gmail.com

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 parcel

N/A 

Property Address (No., Street)

W1648 Jersey Rd

City or Town

Moran

County

Mackinac

State

Michigan

ZIP Code

49760

Taxing Authority (City or Township)

Township Of Brevort (MACKINAC)

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

See attached Statement of Reasons for Valuation Appeal and supporting exhibits.

Jurisdictional Issues:

Did you protest the assessment at a Board of Review? Yes

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

049-002-725-013-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

23200

Current Taxable Value as established by the Board of Review:

21434

What do you believe is the fair market value?

32800

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

16400

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

14200

 

Electronic Signature *Typing your name below will serve as your signature

Petitioner’s Signature: 

/s/ Pamela Bryan

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of 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.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.