Pamela Star Teunissen, Petitioner V Township Of Rose Lake, 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

Pamela Star Teunissen, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002912

Township Of Rose Lake,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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. 

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

Page 2

MTT Docket No. 25-002912

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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 Star Teunissen, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002912

Township Of Rose Lake,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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. 

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

Page 4

MTT Docket No. 25-002912

Page 4 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY

Page 6

MTT Docket

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Pamela

M.I.

Star

Last Name/Company Name

Teunissen

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

Chapel in the Pines, 6915 64th Ave D10

City or Town

Hudsonville

State

Michigan

ZIP Code

49426

Telephone Number

231-429-0099

Fax Number

E-mail Address

Starpam49@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

124 Shores Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

LeRoy

Michigan

49655

Taxing Authority (City or Township)

Township Of Rose Lake (OSCEOLA)

County 

Osceola

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

These properties re assess as having sewer, well, a trailer and a deck. They do not have any of these

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

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: 67 14 550 025 00

Classification of Property:

Personal

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:

1

Current Taxable Value as established by the BOR:

1

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

24000 

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

12000

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

Parcel Identification Number: 67 14 550 024 00

Classification of Property:

Personal

Residential

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

1

Current Taxable Value as established by the BOR:

1

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

8000 

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

4000

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?

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fee Information

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Pamela STeunissen

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

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

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 Star Teunissen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002912

Township Of Rose Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Pamela Star Teunissen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002912

Township Of Rose Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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 Star Teunissen,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002912

Township Of Rose Lake,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 16, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

CL 

THIS IS NOT A TAX BILL 

L400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 208 of 1833, Sec. 211.24 c and Sec.211.34c, as amended. This is 

a model assessment notice to be used by the local 

FROM: ROSE LAKE ASSESSOR 

PARCEL IDENTIFICATION 

ROSELAKEASSESSOR@YAHOO.COM 

: 

5671 REILLY RD 

PARCEL NUMBER: 

67 14 550 024 00 

HOUGHTON LAKE, MI 48629 

PROPERTY ADDRESS: 

SHORES DR 

LEROY, MI 49655 

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

TEUNISSEN ANTHONY & PAMELA 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

.00% 

534 WOODLAND DR 

% Exempt As "Qualified Agricultural Property": 

00% 

HOLLAND MI 49424-1610 

% Exempt As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

-00% 

Exempt As "Qualified Forest Property": 

O Yes 

[X] No 

Exempt As "Development Property": 

O Yes 

Xx 

No 

LEGAL DESCRIPTION: 

RL-535-20 LOT 24 ROSE LAKE FOREST SHORES SUBD 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

(RESIDENTIAL 

PRIOR YEAR'S CLASSIFICATION: 

402 

(RESIDENTIAL- 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$4 

YEAR: 

2023 

eA Sl 

CRN 

YEAR 

1. TAXABLE VALUE: 

1,652 

1,734 

82 

2. ASSESSED VALUE: 

2,200 

2,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

aie 

ERT 

: 

4. STATE EQUALIZED VALUE (SEV): 

2,200 

2,200 

0 

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

WAS NOT 

6. ASSESSOR CHANGE REASON: Market Adjustment 

The 2024 Inflation rate Multiplier is: 1.05 

TAXABLE VALUE 

x 

Voted Millage 

Rate 

= 

Tax 

Bill 

QUESTIONS/CONCERNS? 

Please EMAIL TODAY. 

If you have questions 

or concerns about anything on this 

form, 

including mailing address, 

names (s), 

exemptions, 

valuation, 

or estimated tax change, 

please send an email 

to 

the email address below. 

You 

will get 

a reply within 

24 hours and most items can be taken care 

of 

the same-day. 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to: 

Name: 

Phone: 

Email Address: 

JAMIE HOUSERMAN 

(989) 205-0599 

ROSELAKEASSESSOR@YAHOO.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

BOARD OF REVIEW WILL MEET AT THE ROSE LAKE TWP HALL, 15953 16 MILE RD, MONDAY MARCH 11 FROM 3:00PM TO 

9:00PM AND TUESDAY MARCH 12 FROM 9:00AM TO 3:00PM. TO APPEAL BY MAIL: 5671 REILLY RD, HOUGHTON LAKE, MI 

48629, OR EMAIL: ROSELAKEASSESSOR@YAHOO.COM. APPEALS MUST BE RECEIVED BY MARCH 12, 2024 BEFORE 

12:00PM TO BE CONSIDERED. 

MOST QUESTIONS/CONCERNS CAN BE ADDRESSED ANYTIME. PLEASE EMAIL: ROSELAKEASSESSOR@YAHOO.COM OR 

CALL (989)205-0599 

NOTICE: BY STATE TAX COMMISSION ORDER YOUR ASSESSING OFFICE WILL EXTERIOR SITE INSPECT 20% OF 

PROPERTIES EACH YEAR

Page 2

SR 

THIS IS NOT A TAX BILL 

L440 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 208 of 1893, Sec. 211.24 ¢ and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM: ROSE LAKE ASSESSOR 

PARCEL IDENTIFICATION 

ROSELAKEASSESSOR@YAHOO.COM 

. 

5671 REILLY RD 

PARCEL NUMBER: 

67 14 550 025 00 

HOUGHTON LAKE, MI 48629 

PROPERTY ADDRESS: 

124 SHORES DR 

LEROY, MI 49655 

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

PRINCIPAL RESIDENCE EXEMPTION 

TEUNISSEN ANTHONY & PAMELA 

534 WOODLAND DR 

- ni As Homeawiers Principal E— 

pions 

xempt As 

"Qualified Agricultural Property": 

00% 

HOLLAND 

MI 49424-1610 

% Exempt As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

O Yes 

[X] No 

Exempt As "Development Property": 

ii Yes 

Xx 

No 

LEGAL DESCRIPTION: 

RL-535-21 

LOT 25 ROSE LAKE FOREST SHORES SUBD 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL! 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

re 

am 

mare 

| Temesons | OER 

1. TAXABLE VALUE: 

5,565 

5,843 

278 

2. ASSESSED VALUE: 

6,300 

2,900 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

FEET 

dR 

4. STATE EQUALIZED VALUE (SEV): 

6,300 

2,900 

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

WAS NOT 

6. ASSESSOR CHANGE REASON: Market Adjustment 

The 2024 Inflation rate Multiplier 

is: 1.05 

TAXARIE VALDE.% Voted Millsgs Rete 

= Tax Bill 

QUESTIONS/CONCERNS? 

Please EMAIL TODAY. 

If you have questions 

or concerns about anything on this 

form, 

including mailing address, 

names(s), 

exemptions, valuation, 

or estimated tax change, 

please send an email 

to the email address below. 

You 

will get 

a reply within 

24 hours 

and most items can be taken care 

of 

the same-day. 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to: 

Name: 

Phone: 

Email Address: 

JAMIE HOUSERMAN 

(989) 205-0599 

ROSELAKEASSESSOR@YAHOO.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

BOARD OF REVIEW WILL MEET AT THE ROSE LAKE TWP HALL, 15953 16 MILE RD, MONDAY MARCH 11 FROM 3:00PM TO 

9:00PM AND TUESDAY MARCH 12 FROM 9:00AM TO 3:00PM. TO APPEAL BY MAIL: 5671 REILLY RD, HOUGHTON LAKE, MI 

48629, OR EMAIL: ROSELAKEASSESSOR@YAHOO.COM. APPEALS MUST BE RECEIVED BY MARCH 12, 2024 BEFORE 

12:00PM TO BE CONSIDERED. 

MOST QUESTIONS/CONCERNS CAN BE ADDRESSED ANYTIME. PLEASE EMAIL: ROSELAKEASSESSOR@YAHOO.COM OR 

CALL (989)205-0599 

NOTICE: BY STATE TAX COMMISSION ORDER YOUR ASSESSING OFFICE WILL EXTERIOR SITE INSPECT 20% OF 

PROPERTIES EACH YEAR

Page 3

2024 

JULY BOARD OF REVIEW 

Change Notice 

Jul 16, 2024 

TEUNISSEN ANTHONY 

& PAMELA 

534 WOODLAND DR 

HOLLAND MI 49424-1610 

Re: July Board of Review Change Notice 

14 550 024 00 

126 SHORES

Page 4

Mic

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

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

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

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Pamela

M.I.

Star

Last Name/Company Name

Teunissen

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

Chapel in the Pines, 6915 64th Ave D10

City or Town

Hudsonville

State

Michigan

ZIP Code

49426

Telephone Number

231-429-0099

Fax Number

E-mail Address

Starpam49@yahoo.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

2

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

124 Shores Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

LeRoy

Michigan

49655

Taxing Authority (City or Township)

Township Of Rose Lake (OSCEOLA)

County 

Osceola

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

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

These properties re assess as having sewer, well, a trailer and a deck. They do not have any of these

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Assessment Change Notice was not sent to Petitioner

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: 67 14 550 025 00

Classification of Property:

Personal

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:

1

Current Taxable Value as established by the BOR:

1

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

24000 

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

12000

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

Parcel Identification Number: 67 14 550 024 00

Classification of Property:

Personal

Residential

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

1

Current Taxable Value as established by the BOR:

1

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

8000 

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

4000

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?

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Fee Information

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Pamela STeunissen

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

No

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

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