Record Finder / 26-002873-TT
Michigan

Patrick Hoelscher Petitioner V Township Of Peninsula, Sally A Murray Respondents

Petitioner
Patrick Hoelscher
Respondent
Township Of Peninsula, Sally A Murray

Case overview

Docket number
26-002873-TT
Status
Default Petitioner
CaseType
SC Property
Division
Small Claims Division
County
Grand Traverse
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
7DocumentationNot recordedNot recorded10/14/2026Not recordedDownload
6Proof of Service of Misc Documents was received.Not recordedNot recorded10/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
5Answer was receivedRESPNot recorded10/14/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded10/06/2026Not recordedDownload
3Petition has been verifiedPET110/06/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded10/06/2026Not recordedDownload
1A petition was received.PETNot recorded07/29/2026$75.00Download

Documents

Change of Contact Information.pdfRead complete document text →
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Page 1

9)



 Em



 STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Patrick Hoelscher , MICHIGAN TAX TRIBUNAL

 Petitioner(s)



 v MTT Docket No. 26-002873



 Township of Peninisula

 Respondent(s)



 CHANGE IN CONTACT INFORMATION



 Use this form to report changes in contact information for the purposes of service. This form

 must be completed in every case a change is required. Complete all sections that apply. The

 completed form must be filed with the Tribunal and served on the opposing party or their

 representative. A proof of service may be found on the second page.



 1. 1am [¢ a party. [] an attorney or authorized representative for a party.



 2. My new firm:

 Firm Name



 Address



 City State Zip



 3. My name has changed:

 My current name:



 My former name:



 4. My new or corrected mailing address is:

 Address



 City State Zip



 5. My new or corrected telephone number is:



 6. My new or corrected e-mail address is:

 assessor@peninsulatownship.com



 Signature



 Sally Ann Murray

 [Print/type name of person signing]

Page 2

MTT Docket No. 26-003622

Page 2 of 2



 PROOF OF SERVICE



 | certify that on this date | served a copy of this Change of Contact Information on the opposing

party or their representative.



 10/14/2026 Sally Murray

Date Signature



 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

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Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Patrick Hoelscher , MICHIGAN TAX TRIBUNAL

 Petitioner(s)



 v MTT Docket No. 26-002873



 Township of Peninsula

 Respondent(s)



 PROOF OF SERVICE



 Sally Ann Murray states that on 10/14/2026 he/she

 [Name of person serving/mailing petition] [date of service]



 served a copy of the Answer relative to the above-captioned matter upon:



 [Provide name and address of the party/people being served]



 phoelscher@gmail.com



 Sally nn Wenray

 [Signatur of person who i€’serving/mailing copy]



 Sally Ann Murray

 [Print/type name of person serving/mailing copy]



 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

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.

Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002873



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



 Party Filing Document

 Respondent



 Files



 Document Type: Proof of Service: Misc Documents

 Attachment File Name: Proof of Service



 Document Type: Documentation

 Attachment File Name: Change of Contact Information



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

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MBOR 2026 Decision.pdfRead complete document text →
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Page 1

03/18/2026 12:17 PM

 2026 BOARD OF REVIEW DECISION



 FROM



 PENINSULA TWP ASSESSOR



 SALLY MURRAY, MAAO



 13235 CENTER ROAD

 TRAVERSE CITY MI 49686



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 2811-514-031-00 664 HIDDEN RIDGE D



 HOELSCHER PATRICK & JENNIFER

 664 HIDDEN RIDGE DR

 TRAVERSE CITY MI 49686 UNIT 31 HIDDEN RIDGE SITE CONDO



 THIS PROPERTY IS CLASSIFIED 407 (RESIDENTIAL CONDOMINIUM



 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 2811-514-031-00

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



 Board of Review Comments



 AV/TV FROM 998,500/998,500 TO 972,500/972,500. SP/OCV = 1,620,000 (SALE DATE) 10/10/25. MBOR MADE ADJUSTEMENT FOR

 DEPRECIATION. NO DATA PROVIDED TO WARRANT A REDUCTION.



[2026 ORIGINAL ASSESSED VALUE 998,500 |



[2026 "BOARD OF REVIEW" ASSESSED VALUE 972,500 |



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



 2026 ORIGINAL TAXABLE VALUE 998,500



 2026 "BOARD OF REVIEW" TAXABLE VALUE 972,500



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000



 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

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scanswer_valuation.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL ANSWER FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO. 26-002873



 Respondent’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Sally A Murray



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

 13235 Center Rd



 City or Town State ZIP Code

 Traverse City Michigan 49686



 Telephone Number

 2312237313



 E-mail Address

 assessor@peninsulatownship.com



 Subject Property Information:

 Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

 N/A



 Does the subject property have a principal residence exemption of 50% or more?

 Yes



 Please Explain Your Answer to this Appeal:

 The petitioner argument is flawed. Assessments shall not be set at half of the sales price. State Tax Commission 3 of 1997 defines "chasing sales" as an illegal and

 prohibited practice of adjusting assessments to match sales, rather than appraising based on the proper mass appraisal approach. Further, the General Property

 Tax Act provides, in section 211.27(5): "....the purchase price paid in a transfer of property is not the presumptive true cash value of the property transferred. In

 determining the true cash value of transferred property, an assesssing officer shall assess that property using the same valuation method used to value all other

 property of that same classification in the assessing jurisdiction."

 The subject parcel was valued utilizing a proper mass appraisal approach. Additional evidence to be provided in advance of a scheduled hearing date.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Jurisdictional Issues:



 IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:



 Did Petitioner protest the assessment at a Board of Review?

 Yes



 If Yes, check which Board of Review Petitioner attended:

 March



 If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review?



 *Submit a copy of the Notice of Assessment with the Answer.



 If the July or December Board of Review revised the assessment(s) at issue, did it have authority?



 If yes, please cite the Board’s authority?



 Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

 No



 If yes, please explain



 Is Petitioner appealing from a State Tax Commission Order?

 No



 If yes, when was it issued?



 IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:



 When was the Notice of Uncapping issued?



 Under what statutory section was the taxable value uncapped?



 Valuation Information:

 Parcel Identification Number:

 28-11-514-031-00



 Classification of Property: Real (check one)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Residential (check one)



 Current Assessed Value as established by the Board of Review:

 972500



 Current Taxable Value as established by the Board of Review:

 972500



 What do you believe is the fair market value?

 1945000



 What do you believe is the taxable value?

 672500



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

 Respondent’s Signature:



 /s/ Sally Ann Murray

 Attorney or Authorized Agent’s Signature:



 /s/

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.

SC_Order_of_Default_of_Petition.2026-10-06_09-28-10.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Patrick Hoelscher,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002873

 Township Of Peninsula,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner filed the wrong petition for the issue being appealed, 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.), and may owe a

 petition filing fee. See TTR 269 and 279. As such, the petition is not properly pending.

 Petitioner must complete and return the appropriate petition for the issue being

 appealed, submit a copy of the notice giving rise to the appeal, and pay any applicable

 filing fees within 14 days of the entry of this order. The petition shall note the docket

 number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must

 be filed on the assigned docket number as an “amended petition.” Small Claims petition

 forms, information on filing fees, and a filing fee calculator can be found on our website

 at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.



 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).



 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).



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

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

Page 2

MTT Docket No. 26-002873

Page 2 of 2



 By: /s/ Patricia L. Halm



Entered: October 6, 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

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Patrick Hoelscher,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002873

 Township Of Peninsula,

 Respondent.



 ORDER OF DEFAULT



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



 Petitioner filed the wrong petition for the issue being appealed, 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.), and may owe a

 petition filing fee. See TTR 269 and 279. As such, the petition is not properly pending.

 Petitioner must complete and return the appropriate petition for the issue being

 appealed, submit a copy of the notice giving rise to the appeal, and pay any applicable

 filing fees within 14 days of the entry of this order. The petition shall note the docket

 number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must

 be filed on the assigned docket number as an “amended petition.” Small Claims petition

 forms, information on filing fees, and a filing fee calculator can be found on our website

 at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.



 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).



 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

Page 4

MTT

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.

scpetition_classification.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 CLASSIFICATION APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Patrick Hoelscher



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

 664 Hidden Ridge Dr



 City or Town State ZIP Code

 Traverse City Michigan 49686



 Telephone Number

 2699038678



 E-mail Address

 phoelscher@gmail.com



 Subject Property Information:

 How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? *If

 1 no, you must file separate appeals for each parcel



 N/A



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

 664 Hidden Ridge Dr.



 Traverse City Michigan 49686



 Taxing Authority (City or Township) County

 Township Of Peninsula (GRAND TRAVERSE) Grand Traverse



 Please Explain the Reason for this Appeal:

 The subject property’s October 2025 purchase price of $1,620,000 resulted from an arm’s-length transaction between a willing buyer and a willing seller and

 therefore represents the best evidence of its true cash (market) value. The assessed State Equalized Value (SEV) and Taxable Value of $972,500 imply a market

 value that significantly exceeds the property’s actual market value as demonstrated by the recent sale.



 Furthermore, recent sales of comparable properties within the neighborhood support the October 2025 purchase price. When comparing sales on a price-per-

 square-foot basis, the subject property’s purchase price is consistent with those comparable market transactions, while the valuation implied by the current

 assessment is materially higher and not supported by the market. Accordingly, I respectfully request that the Tribunal adjust the property’s valuation to reflect its

 true cash value as evidenced by the recent arm’s-length sale.



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Jurisdictional Issues:

 Did you protest the classification at the March Board of Review? Yes



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



 Explanation:



 Year(s) Under Appeal:

 2025, 2026



 Classification Information:

 Parcel Identification Number:

 11-514-031-00



 Current Classification of Property as established by Board of Review: Real (check one)



 Residential (check one)



 What do you believe is the property’s classification? Real (check one)



 Residential (check one)



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



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



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

 Petitioner’s Signature:



 /s/ Patrick Hoelscher



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 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.



 A fee of $75.00 is required for the filing of a classification appeal.



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



 3 of 3

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SC_Notice_of_Docket_Number.2026-10-06_09-25-25.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Patrick Hoelscher,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002873

 Township Of Peninsula,

 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: October 6, 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



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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Patrick Hoelscher,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002873

 Township Of Peninsula,

 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: October 6, 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



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

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Patrick Hoelscher,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002873

 Township Of Peninsula,

 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: October 6, 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



 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

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.

scpetition_classification.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 CLASSIFICATION APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Patrick Hoelscher



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

 664 Hidden Ridge Dr



 City or Town State ZIP Code

 Traverse City Michigan 49686



 Telephone Number

 2699038678



 E-mail Address

 phoelscher@gmail.com



 Subject Property Information:

 How many parcels are you appealing? If you are appealing more than one parcel, are they contiguous or adjoining? *If

 1 no, you must file separate appeals for each parcel



 N/A



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

 664 Hidden Ridge Dr.



 Traverse City Michigan 49686



 Taxing Authority (City or Township) County

 Township Of Peninsula (GRAND TRAVERSE) Grand Traverse



 Please Explain the Reason for this Appeal:

 The subject property’s October 2025 purchase price of $1,620,000 resulted from an arm’s-length transaction between a willing buyer and a willing seller and

 therefore represents the best evidence of its true cash (market) value. The assessed State Equalized Value (SEV) and Taxable Value of $972,500 imply a market

 value that significantly exceeds the property’s actual market value as demonstrated by the recent sale.



 Furthermore, recent sales of comparable properties within the neighborhood support the October 2025 purchase price. When comparing sales on a price-per-

 square-foot basis, the subject property’s purchase price is consistent with those comparable market transactions, while the valuation implied by the current

 assessment is materially higher and not supported by the market. Accordingly, I respectfully request that the Tribunal adjust the property’s valuation to reflect its

 true cash value as evidenced by the recent arm’s-length sale.



 1 of 3

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Jurisdictional Issues:

 Did you protest the classification at the March Board of Review? Yes



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



 Explanation:



 Year(s) Under Appeal:

 2025, 2026



 Classification Information:

 Parcel Identification Number:

 11-514-031-00



 Current Classification of Property as established by Board of Review: Real (check one)



 Residential (check one)



 What do you believe is the property’s classification? Real (check one)



 Residential (check one)



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



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



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

 Petitioner’s Signature:



 /s/ Patrick Hoelscher



 Attorney or Authorized Agent’s Signature:



 /s/



 Fee Information:



 2 of 3

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 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.



 A fee of $75.00 is required for the filing of a classification appeal.



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



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