Paul A Rondell, Petitioner V Township Of Maple River, 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

Paul A Rondell,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003891

Township Of Maple River, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

November 12, 2026 

HEARING TIME:

1:45 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

577108031 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003891

Page 2 of 6

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MT

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

Paul A Rondell,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003891

Township Of Maple River,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for future tax years. The Tribunal has no authority to 

consider assessments until they have been established by the March Board of Review 

and assessments for future tax years have not yet been established. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 23, 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

Mark Rondell

Mark Rondell

181 Zoll St.

Harbor Springs , MI 49740

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

Paul A Rondell,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003891

Township Of Maple River,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for future tax years. The Tribunal has no authority to 

consider assessments until they have been established by the March Board of Review 

and assessments for future tax years have not yet been established. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 23, 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

RECEIVER 

MICHIG, NTA 

STATE OF MICHIGAN 

X TRIBUNA) 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. 25-003891 

Section 1: Respondent’s Contact Information 

Unit of Government 

Paul Rondell/Mable River Township, Emmet County 

Mailing Address {No., Street, P.0. Box or Rural Routa): 

181 Zoll Street 

Clty or Town: 

State: 

ZIP Code: 

Harbor Springs 

Mi 

49740 

Telephone Number: NA 

Emall Address {do not enter unless you want MTT to send ail correspondence via email): 

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

First Name: 

MA. 

Last Name: 

Mark 

Rondel 

Firm Name (If any}: D.P.O.A. 

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

181 Zoll St. 

City or Town: 

State: 

ZiP Code: 

Harbor Springs 

Ml 

49740 

Telephone Number: (231)881-7287 

Email Address {do not enter unless you want MTT to send ail correspondence via email): 

Section 3: Subject Property Information 

Parcel Identification Number: 

24-09-14-28-200-006 

Section 4: Explain Your Answer to this Appeal 

Respondent has completed total property spend-down required for medicaid eligibility. He has no money. Social 

Security and retirement income are complete! ly captured by Medicaid and he is alotted total of $60.00/mo. personal 

income. $720.00 per year is insufficient to pay taxes plus other minor property expenses.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

Yes 

[1 

No 

If yes, check which BOR Petitioner attended: 

[J March 

[J July 

[J December 

Date the BOR decision was issued: 1 2/9/2025 

Taxyearts) denies: 2025 and future 

Signature *required 

Respondent or Attorney/Authorized Representatives Signature: 

~~

Page 3

taf yfoefstunyfooghe [seth eebusg po 

eed 

t 

Nisei 5 ney 

2. £R09E 

Yaga 'Q'L 

Lobsh 

Tuy 

SerBtY| 

eo 

(FIN 2uud 

2h Lh 

rua 

5C, ruds 

YesTae 

pM 

~ 

Taig 

Moz 

Q) 

—3aG~aAY

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

Paul A Rondell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003891

Township Of Maple River,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-003891

Page 2 of 7

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 29, 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

Mark Rondell

Mark Rondell

181 Zoll St.

Harbor Springs , MI 49740

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

Paul A Rondell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003891

Township Of Maple River,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of

Page 5

MTT

Page 6

STATE

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

Maple River Township

Guidelines for Granting Full or Partial Property Tax Exemption

Whereas, Under PA253 of 2020, the governing body of a local tax collecting unit may

grant full or partial property tax exemptions for reason of poverty.

Pursuant to PA253 of 2020, The Maple River Township Board, Emmet County

authorizes the Maple River Township Board of Review to grant property tax exemption

for reason of poverty under the following conditions:

Property is owned and occupied by claimant.

Michigan Department of Treasury Form 5739

File Application form: Michigan Department of Treasury Form 5737

Provide copies of federal and state income tax forms for current and immediately

preceding year, including tax credits, for all persons residing in the principal

residence. If applicable, Michigan Treasury Form 4988 maybe filed if income tax

filing not required.

Produce proof of identity, if requested.

Produce proof of ownership of property, if requested.

Meet federal poverty guidelines published In the prior year in the Federal

Register by the United States Department of Health and Human Sen/ices.

Disposable assets of less than $5000 excluding principal residence and

furnishings, and personal vehicles.

1)

2)

3)

4)

5)

6)

7)

Passed at a rcgulai* meeting of Maple River Township Board on ^ ^

^

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

Maple River Township Board of Review 

3989 S US 31 HWY 

BRUTUS, MI 49716 

 

 

 

 

 

 

 

 

 

 

 

December 9, 2025 

 

Paul Rondell 

181 Zoll St. 

Harbor Springs, MI 49740 

 

 

 

 

The Maple River Township board of review has denied your poverty exemption request for the following 

reasons: 

 

1. The income listed on the application is over the limit allowed based on the Maple River 

Township’s “Guidelines for Granting Full or Partial Property Tax Exemption” (attached) 

2. The income listed is greater than the “Federal Poverty Guidelines” published in the prior year in 

the Federal Register by the United States Department of Health and Human Services. (attached) 

 

We appreciate your time and effort with this request as it was complete and organized, but with the 

current guidelines and state statutes, we are unable to grant a full or partial poverty exemption at this 

time. If you feel this decision is in error, or you do not agree with the decision of the board of review, 

please see the appeal rights below. 

 

If you disagree with the decision of the Board of Review regarding a poverty exemption, you may appeal 

that decision by filing a petition with the Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 

within 35 days of the decision entered by the board of review. The petition must be filed on a Michigan 

Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are 

available at www.michigan.gov/taxtrib. 

 

 

Maple River Township 

Board of Review 

Secretary- John Eby

Page 2

Michigan Department of Treasury 

5 

4031 (Rev. 09-22) 

Assessment Year: 

2025 

12/09/2025 

01: 

fae] 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893. Filing is mandatory 

Petition/Docket #: 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7jj(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

RONDELL, PAUL A L/E 

Owner street Address 

City 

State 

ZIP Code 

181 ZOLL ST 

HARBOR SPRINGS 

MI 

49740 

Parcel Number 

Property School District 

Property Classification 

09-14-28-200-006 

LITTLEFIELD PUBLIC SCH D 

401 

Property Street Address 

City 

State 

ZIP Code 

5920 E BRUTUS RD 

ALANSON 

MI 

49706 

PART B: ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Original 

Adiusted 

Difference 

TWP OF MAPLE RIVER 

Assessed Value 

DBOR 

108,100 

108,100 

0 

Taxable Value 

12/09/2025 

78,211 

78,211 

0 

P.R.E. 

100.00 % 

100.00 % 

0.00 ¢, 

Property Class 

401 

School District 

24030 

Classification 

Ad Valorem 

Veteran Exemption 

None 

None 

TOTALS 

Reason for change (see instructions on page 2): 

DqPoverty Exemption 

[avaiified Agricultural Exemption 

] Disabled Veterans Exemption 

[ll Qualified Forest Exemption 

] Sharh 

et Poperty 

] Qualified Error 

Explanation: 

MCL 211.7u 

- Poverty Exemption 

POVERTY EXEMPTION DENIED-INCOME LEVEL TOO HIGH 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS 

We, the undersigned members of TWP OF MAPLE RIVER 

Board of Review, swear of affirm the above information is, to the best of our knowledge, true. 

Signature 

Date 

4, 

Signature 

Date 

Toaluers Snitl 

[3-9- 25 

Signatyre 

¥) 

Date 

Signature 

Date 

ky 

J Bos 

(3-725 

Signature 

" 

} 

Date 

I 

Signature 

Date 

llores 

Leos, 

(2-7 -25 

The Board of Review is required to file an affidavit within 30 days with the proper officials to have all affected official records corrected. 

If the qualified error results in 

an overpayment or underpayment, the rebate, including any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within 

30 days of the notice. (MCL 211.53b (1)) 

Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing 

authorities. 

Retain a copy on file at the local unit

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 ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003891

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Maple River (EMMET)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Trevor

M.I.

Last Name

Most

Firm Name (if any)

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

18875 One Mile Hwy

City or Town

Onaway

State

Michigan

ZIP Code

49765

Telephone Number

989-619-3818

Fax Number

E-mail Address

assessor@tbconsulting.us

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Petitioner reported more income than allowed per Maple River Township Poverty Guidelines, therefore, the board of review was required to deny his poverty 

exemption request. See Guidelines attached

Section 5: Jurisdictional Issues

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

Did Petitioner protest the assessment at a Board of Review (BOR)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

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

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? Yes

If Yes, check which BOR Petitioner attended: December

List the date the BOR denied Petitioner’s Poverty Exemption:

12/9/2025

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

Yes

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

December

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

09-14-28-200-006

Classification of Property:

Real 

Residential

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

108100

Current Taxable Value as established by the BOR:

78211

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

216200

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

108100

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

78211

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Trevor Most

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

RECEIVED 

DEC 2 3 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

Ml 

Last Name/Company Name 

Paul 

A. 

Rondel 

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

181 Zoli St. 

City or Town 

State 

ZIP Code 

- 

Harbor Springs 

Ml 

49740 

Telephone Number NA 

E-maif Address (do not enter unless you want MTT to send all correspondence via e-mail} 

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

First Name 

ML 

Last Name 

Mark Rondel 

Rondel! 

Firm Name (if any} 

Mailing Address {No., Street, P.0. Box or Rural Route) 

181 Zoli St. 

City or Town 

State 

ZIP Code 

HarborSprings 

MI 

49740 

Telephone Number (231 )881 -7287 

Email Address (do not enter unless you want MTT to send ali correspondence via email} 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [| ves* 

[ ] No 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**if no, you must file separate appeals for each non-contiguous or non-adjolning parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

5920 Brutus Rd., Brutus, MI 49716 

Taxing Authority (City or Township) 

County

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

Poverty Exemption 

{J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7 uUncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

0 Exemption from Taxation (other than the denial of a 

[JJ Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section §: Explain the Reason for this Appeal 

PovertyExemption was denied by the Board of Review December 9,2025 for reasons that his income exceeds township and federal guidelines for Poverty classificalion. 

He is now in excess of 100 years old(Birth dale:4/24/1925) and is currently qualified for Medicaid. (Tota) spend-down of all savings. No more assets except for his home). 

His income consists entirely of Social Security and Retirement account payments(TIAA/CREF}, 

Both o (hase payments are captured each month by Medcaid for use in defraying care expenses at the Emmet County Medical Care Facility. He receives $60.00/mo. rebate 

rom 

Medicald. 

His pet total annual income is therefore $720.00. This should certainly quality for Tax Relief under the Poverty Exemption, 

He is also 

a WWI! Veteran although not Disabled 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 and going forward 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: a March 

[Hl] July 

December 

If No, check the appticable reason(s): 

[J Not required to attend 

[ll] Assessment Change Notice was not received by Petitioner 

[mn Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation In Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1,ANSING 

DIRECTOR 

Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

24-09-14-28-200-006 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Resigantial 

Timber-Cutover 

Developmental 

 Utllity 

{check one) 

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

$108,100.00 

Current Taxable Value as established by the BOR: 

$78,211.00 

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

$120,000.00 

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

$60,000.00 

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

$18,211.00 

Section 8: Classification Information ony the mi bep't 

of Treasury may appeat this issue to the Tribunat* 

Parcel Identification Number: 

24-09-14-28-2000-006 

Current Classification of Property as established by Board of Review: 

Reat 

Persona! 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

What do you believe is the property's classification? 

Rea! 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

Residential 

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

Residential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[¥ ves 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Yes 

[1] No 

If you answered yes to either or both of the

Page 5

Sy

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

Paul A Rondell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003891

Township Of Maple River,

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: December 23, 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

Mark Rondell

Mark Rondell

181 Zoll St.

Harbor Springs , MI 49740

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

Paul A Rondell,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003891

Township Of Maple River,

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: December 23, 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

RECEIVED 

DEC 2 3 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

First Name 

Ml 

Last Name/Company Name 

Paul 

A. 

Rondel 

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

181 Zoli St. 

City or Town 

State 

ZIP Code 

- 

Harbor Springs 

Ml 

49740 

Telephone Number NA 

E-maif Address (do not enter unless you want MTT to send all correspondence via e-mail} 

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

First Name 

ML 

Last Name 

Mark Rondel 

Rondel! 

Firm Name (if any} 

Mailing Address {No., Street, P.0. Box or Rural Route) 

181 Zoli St. 

City or Town 

State 

ZIP Code 

HarborSprings 

MI 

49740 

Telephone Number (231 )881 -7287 

Email Address (do not enter unless you want MTT to send ali correspondence via email} 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [| ves* 

[ ] No 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**if no, you must file separate appeals for each non-contiguous or non-adjolning parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

5920 Brutus Rd., Brutus, MI 49716 

Taxing Authority (City or Township) 

County

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

Poverty Exemption 

{J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7 uUncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

0 Exemption from Taxation (other than the denial of a 

[JJ Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section §: Explain the Reason for this Appeal 

PovertyExemption was denied by the Board of Review December 9,2025 for reasons that his income exceeds township and federal guidelines for Poverty classificalion. 

He is now in excess of 100 years old(Birth dale:4/24/1925) and is currently qualified for Medicaid. (Tota) spend-down of all savings. No more assets except for his home). 

His income consists entirely of Social Security and Retirement account payments(TIAA/CREF}, 

Both o (hase payments are captured each month by Medcaid for use in defraying care expenses at the Emmet County Medical Care Facility. He receives $60.00/mo. rebate 

rom 

Medicald. 

His pet total annual income is therefore $720.00. This should certainly quality for Tax Relief under the Poverty Exemption, 

He is also 

a WWI! Veteran although not Disabled 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 and going forward 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: a March 

[Hl] July 

December 

If No, check the appticable reason(s): 

[J Not required to attend 

[ll] Assessment Change Notice was not received by Petitioner 

[mn Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation In Section 5) 

Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

1,ANSING 

DIRECTOR 

Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

24-09-14-28-200-006 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Resigantial 

Timber-Cutover 

Developmental 

 Utllity 

{check one) 

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

$108,100.00 

Current Taxable Value as established by the BOR: 

$78,211.00 

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

$120,000.00 

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

$60,000.00 

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

$18,211.00 

Section 8: Classification Information ony the mi bep't 

of Treasury may appeat this issue to the Tribunat* 

Parcel Identification Number: 

24-09-14-28-2000-006 

Current Classification of Property as established by Board of Review: 

Reat 

Persona! 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

% 

What do you believe is the property's classification? 

Rea! 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

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

Residential 

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

Residential

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[¥ ves 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Yes 

[1] No 

If you answered yes to either or both of the

Page 5

Sy

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.