Paul B Csikos, Petitioner V Township Of White 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 

Paul B Csikos, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003590 

 

White Lake Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003590 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 9, 2025 

sy 

 

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

GRETCHEN WHITMER 

GOVERNOR 

Paul B Csikos 

STATE OF MICHIGAN 

LANSING 

\4 

Petitioner(s) 

White Lake Township 

1. 

The subject property is in Oakland 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003590-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: Y -12-24-380-005 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

170,000 

170,000 

2025 

179,420 

175,270 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

310,000 

155,000 

155,000 

2025 

319,600 

159,800 

159,800 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of ownership took place in 2023, as well as a combination of parcels, 

resulting in an uncapping in 2024. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

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 

MARLON I. BROWN, DPA

Page 2

MTT Docket No. 24-003590-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

N/A 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) N/A 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

NA 

7 

Printed Name: 

i 

/ 

YU 

ifs 5 

Date: 

Lo/8/7 £ 

Signature of Respondent's authorized representative: 

Wester Chal 

— 

Printed Name: Heather Charlick 

Date: 

[D)/r [2025

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Paul B Csikos 

STATE OF MICHIGAN 

LANSING 

\4 

Petitioner(s) 

White Lake Township 

1. 

The subject property is in Oakland 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003590-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

County. 

2. 

Parcel Number: Y -12-24-380-005 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

170,000 

170,000 

2025 

179,420 

175,270 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

310,000 

155,000 

155,000 

2025 

319,600 

159,800 

159,800 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of ownership took place in 2023, as well as a combination of parcels, 

resulting in an uncapping in 2024. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

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 

MARLON I. BROWN, DPA

Page 2

MTT Docket No. 24-003590-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

N/A 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) N/A 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

NA 

7 

Printed Name: 

i 

/ 

YU 

ifs 5 

Date: 

Lo/8/7 £ 

Signature of Respondent's authorized representative: 

Wester Chal 

— 

Printed Name: Heather Charlick 

Date: 

[D)/r [2025

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 B Csikos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003590

Township Of White Lake,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 06, 2025, 

and finds that: the parties have stipulated to true cash and/or assessed value that does 

not appear to be in compliance with MCL 211.27a(1), which states that "property shall 

be assessed at 50% of its true cash value . . . ." Id. See also MCL 205.737. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: October 7, 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

Paul B Csikos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003590

Township Of White Lake,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on October 06, 2025, 

and finds that: the parties have stipulated to true cash and/or assessed value that does 

not appear to be in compliance with MCL 211.27a(1), which states that "property shall 

be assessed at 50% of its true cash value . . . ." Id. See also MCL 205.737. Therefore,

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: October 7, 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

Paul B Csikos, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 24-003590

Township Of White Lake,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF

Page 4

M

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

Paul B Csikos 

Gb 

STATE OF MICHIGAN 

LANSING 

Petitioner(s) 

\4 

White Lake Township 

Respondent(s) 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

MTT Docket No.24-003590-TT 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in Oakland 

2. 

Parcel Number: Y -12-24-380-005 

County. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2024 

170,000 

170,000 

2025 

179,420 

175,270 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

Tv 

2024 

310,000 

155,000 

155,000 

2025 

319,610 

159,800 

159,800 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

Transfer of ownership took place in 2023, as well as a combination of parcels, 

resulting in an uncapping in 2024. 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

N/A 

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. 24-003590-TT 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

N/A 

. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) N/A 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

Printed Name: 

Pra / 

4 

sy 72a 

Date: 

IYIIE 

Signature of Respondent's authorized representative: 

Printed Name: Heather Charlick 

Date: 

| O/lr [2025

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 B Csikos,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003590

Township Of White Lake, 

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:

October 29, 2025 

HEARING TIME:

10:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

569684142 

 

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।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

Page 2

MTT Docket No. 24-003590

Page 2 of 12

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

Page 3

MTT

Page 4

MTT

Page 5

ST

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Paul B Csikos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003590

Township Of White Lake,

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.

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.

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.

Page 2

MTT Docket No. 24-003590

Page 2 of 2

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 20, 2024

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 provide 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

Map of Comparable Listings

STATUS:

S

= SOLD

MLS #

STATUS

ADDRESS

BEDS

BATHS

SQFT

PRICE

1

Subject

490 Hurondale Dr

3

1.00

1,122

-

2

20240005874

S

8197 Vanden Drive

3

1.10

1,386

$260,000

3

20230088022

S

8371 Vanden Drive

3

1.10

1,288

$263,000

4

20230066097

S

8134 Rene

3

1.10

1,377

$295,000

5

20240019901

S

8010 Vanden Drive

3

1.10

1,252

$250,000

Comparative Market Analysis

490 Hurondale Drive, White Lake, Michigan 48386

John Cessna

1

Page 2

8197 Vanden Drive White Lake Twp, Michigan 48386

MLS #20240005874

$260,000

3 Beds 1.10 Baths

1,386 Sq. Ft. ($188 / sqft)

SOLD

3/7/24

Year Built 1970

Days on market: 13

Details

Prop Type: Other

County: Oakland

Area: White Lake Twp

Subdivision: HURONDALE

SUB NO 2

Style: ["Ranch"]

Full baths: 1.0

Half baths: 1.0

Acres: 0.28

Lot Dim: 98.00 x 130.00

Lot Size (sqft): 0.28

Garages: 2.0

List date: 1/30/24

Sold date: 3/7/24

Off-market date: 2/12/24

Updated: Mar 22, 2024 8:02

AM

List Price: $275,000

Orig list price: $275,000

Taxes: $2,281

School District: Waterford

Features

Architecture Level: 1 Story

Basement Type: Finished

Basement Yn: Yes

Construction Materials:

Brick

Cooling: Central Air

Exterior Features: Lighting,

Fenced

Fireplace Fuel: Gas

Fireplace Locations: Family

Room

Foundation Details:

Basement

Foundation Materials: Block

Garage Features: Direct

Access, Electricity, Door

Opener, Attached

Garage Size: 2 Car

Garage Yn: Yes

Heating: Forced Air

Heating Fuel: Natural Gas

Interior Features: High Spd

Internet Avail, Furnished - No,

Water Softener (owned)

Kitchen Appliances: Dryer,

Free-Standing Electric Range,

Free-Standing Refrigerator,

Range Hood, Washer

Last Change Type: Sold

Listing Financing: Cash,

Conventional, FHA

Ownership Status: Short

Sale - No, Private Owned

Porch Type: Patio, Patio -

Covered

Ratio List Price By Sqft:

198.41

Road Frontage Type: Paved

Roof Material: Asphalt

Room Count: 9

Sewer: Septic Tank (Existing)

Tax Amount Summer:

1337.0

Tax Amount Winter: 944.0

Warranty: No

Water Heater Fuel: Electric

Water Source: Well (Existing)

Waterfront Yn: No

Sqft Total Bsmt: 1148

Comparative Market Analysis

490 Hurondale Drive, White Lake, Michigan 48386

John Cessna

2

Page 3

Fencing: Back Yard, Fenced

Remarks

GREAT FIRST TIME BUYERS OPPORTUNITY! SOLID BUILT RANCH IN HIGHLY DESIRABLE NEIGHBORHOOD. VERY PRIVATE

TREED, FENCED YARD. SPACIOUS LIVING ROOM FLOWS SEAMLESSLY TO COZY FAMILY ROOM, NEWER GAS FIREPLACE

W/HEATILATOR AND GRANITE HEARTH. DOORWALL TO PATIO FOR ENTERTAINING. KITCHEN WITH ALL APPLIANCES &

BREAKFAST NOOK. HARDWOOD FLOORS IN ALL BEDROOMS, CERAMIC BATHS. PARTIAL FINISHED BASEMENT. NEWER

HWH, FURNACE 2015. CLOSE TO ALL AMENITIES.... ALL AGENTS NOTE: THIS SUMMER, ROADS WILL BE PAVED IN

SUBDIVISION AND A ROAD ASSESSMENT WILL BE GIVEN TO ALL HOME OWNERS. NEW SEPTIC FIELD INSTALLED JAN

2024.

Courtesy of RE/MAX Eclipse Clarkston

Information is deemed reliable but not guaranteed.

Comparative Market Analysis

490 Hurondale Drive, White Lake, Michigan 48386

John Cessna

3

Page 4

8197 Vanden Drive White Lake Twp, Michigan 48386

MLS #20240005874

$260,000

3 Beds 1.10 Baths

1,386 Sq. Ft. ($188 / sqft)

SOLD

3/7/24

Year Built 1970

Days on market: 13

Comparative Market Analysis

490 Hurondale Drive, White Lake, Michigan 48386

John Cessna

4

Page 5

8371 Vanden Drive White Lake Twp, Michigan 48386

MLS #20230088022

$263,000

3 Beds 1.10 Baths

1,288 Sq. Ft. ($204 / sqft)

SOLD

11/21/23

Year Built 1967

Days on market: 9

Details

Prop Type: Other

County: Oakland

Area: White Lake Twp

Subdivision: FOX BAY SUB

NO 2

Style: ["Ranch"]

Full baths: 1.0

Half baths: 1.0

Acres: 0.33

Lot Dim: 100 x 145

Lot Size (sqft): 0.33

Garages: 2.0

List date: 10/18/23

Sold date: 11/21/23

Off-market date: 10/27/23

Updated: Nov 21, 2023 9:22

AM

List Price: $275,000

Orig list price: $275,000

Taxes: $2,260

School District: Waterford

Features

Architecture Level: 1 Story

Association Fee Frequenc:

Annually

Basement Type: Finished

Basement Yn: Yes

Construction Materials:

Brick

Cooling: Ceiling Fan(s),

Central Air

Exterior Features: Chimney

Cap(s)

Fireplace Fuel:

Page 6

Warranty:

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

Map of Comparable Listings

STATUS:

S

= SOLD

MLS #

STATUS

ADDRESS

BEDS

BATHS

SQFT

PRICE

1

Subject

490 Hurondale Dr

3

1.00

1,650

-

2

20240002415

S

8866 Woodshire Drive

3

1.10

1,667

$299,900

3

20240005874

S

8197 Vanden Drive

3

1.10

1,386

$260,000

4

20230088022

S

8371 Vanden Drive

3

1.10

1,288

$263,000

5

20230066097

S

8134 Rene

3

1.10

1,377

$295,000

6

20240019901

S

8010 Vanden Drive

3

1.10

1,252

$250,000

Comparative Market Analysis

490 Hurondale Drive, White Lake, Michigan 48386

John Cessna

1

Page 2

8866 Woodshire Drive White Lake Twp, Michigan 48386

MLS #20240002415

$299,900

3 Beds 1.10 Baths

1,667 Sq. Ft. ($180 / sqft)

SOLD

2/26/24

Year Built 1967

Days on market: 19

Details

Prop Type: Other

County: Oakland

Area: White Lake Twp

Subdivision: FOX BAY SUB

NO 1

Style: ["Colonial", "Split

Level"]

Full baths: 1.0

Half baths: 1.0

Acres: 0.28

Lot Dim: 100 x 122 x 100 x

126

Lot Size (sqft): 0.28

Garages: 2.0

List date: 1/12/24

Sold date: 2/26/24

Off-market date: 1/26/24

Updated: Feb 27, 2024 3:21

AM

List Price: $299,900

Orig list price: $299,900

Taxes: $2,560

School District: Waterford

Features

Architecture Level: Quad-

Level

Association Fee Frequenc:

Annually

Basement Type: Daylight,

Partially Finished, Walkout

Access

Basement Yn: Yes

Construction Features:

Platted Sub.

Construction Materials:

Brick, Vinyl

Cooling: Central Air

Exterior Features: BBQ Grill,

Chimney Cap(s), Gutter

Guard System, Lighting

Fireplace Fuel: Gas

Fireplace Locations: Family

Room, Other

Foundation Details:

Basement

Foundation Materials: Block

Garage Features: Direct

Access, Electricity, Door

Opener, Attached

Garage Size: 2 Car

Garage Yn: Yes

Heating: Forced Air

Heating Fuel: Natural Gas

Interior Features: Smoke

Alarm, 100 Amp Service,

Carbon Monoxide Alarm(s),

Circuit Breakers, Spa/Hot-

tub, Furnished - No, Water

Softener (owned)

Kitchen Appliances:

Dishwasher, Disposal, Dryer,

Free-Standing Gas Range,

Free-Standing Refrigerator,

Microwave, Stainless Steel

Appliance(s), Washer

Last Change Type: Sold

Comparative Market Analysis

490 Hurondale Drive, White Lake, Michigan 48386

John Cessna

2

Page 3

Listing Financing: Cash,

Conventional, FHA, VA

Ownership Status: Short

Sale - No, Private Owned

Porch Type: Deck, Patio

Ratio List Price By Sqft:

179.9

Road Frontage Type: Paved

Roof Material: Asphalt

Room Count: 14

Sewer: Septic Tank (Existing)

Tax Amount Summer:

1534.0

Tax Amount Winter: 1026.0

Warranty: No

Water Heater Fuel: Natural

Gas

Water Source: Well (Existing)

Waterfront Description: Lake

Privileges, No Motor Lake,

River Access

Waterfront Name: Allen Lake

Waterfront Yn: No

Sqft Total Bsmt: 539

Remarks

This expansive quad-level home with privileges on Allen Lake and the Huron River is ready for you! Upon entering you'll

find a spacious living room with an oversized gorgeous bay window. Just a few more steps in is the kitchen, dining room

and spectacular four-season room! The kitchen offers custom built white cabinetry, plenty of counter space, a pantry, and

all of the appliances are included. The doorwall off the four-season room leads to the deck for easy outside dining. Don't

miss the half bath also located on the entry level. Up the stairs you will find three bedrooms; including the primary

bedroom which connects to the full bath with dual sinks. Need additional space? Head downto the huge family room with

stunning gas fireplace and two additional rooms that could be used as offices, gaming rooms, spare bedrooms, etc.

Entertaining? The walk-out basement has an open flex room with ping pong table, and doorwall to the patio and fabulous

hot tub. Oversized laundry room with workshop, shower, and additional storage. Two car attached garage. In highly sought

after Fox Bay subdivision! Just a short drive to M-59, I 75, restaurants and shopping. Looking for walking trails, check out

Pontiac Lake and Highland Recreation areas. Hurry, this won't last long!

Courtesy of EXP Realty LLC

Information is deemed reliable but not guaranteed.

Comparative Market Analysis

490 Hurondale Drive, White

Page 4

8

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Page 1

Uniform Residential Appraisal Report

File No.

The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property.

Property Address

City

State

Zip Code

Borrower

Owner of Public Record

County

Legal Description

Assessor's Parcel #

Tax Year

R.E. Taxes $

Neighborhood Name

Map Reference

Census Tract

Occupant

Owner

Tenant

Vacant

Special Assessments $

PUD

HOA $

per year

per month

Property Rights Appraised

Fee Simple

Leasehold

Other (describe)

Assignment Type

Purchase Transaction

Refinance Transaction

Other (describe)

Lender/Client

Address

Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal?

Yes

No

Report data source(s) used, offering price(s), and date(s).

SUBJECT

I

did

did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed.

Contract Price $

Date of Contract

Is the property seller the owner of public record?

Yes

No

Data Source(s)

Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower?

Yes

No

If Yes, report the total dollar amount and describe the items to be paid.

CONTRACT

Neighborhood Characteristics

One-Unit Housing Trends

One-Unit Housing

Present Land Use %

Note: Race and the racial composition of the neighborhood are not appraisal factors.

Location

Urban

Suburban

Rural

Property Values

Increasing

Stable

Declining

PRICE

AGE

One-Unit

%

Built-Up

Over 75%

25-75%

Under 25%

Demand/Supply

Shortage

In Balance

Over Supply

$(000)

(yrs)

2-4 Unit

%

Growth

Rapid

Stable

Slow

Marketing Time

Under 3 mths

3-6 mths

Over 6 mths

Low

Multi-Family

%

Neighborhood Boundaries

High

Commercial

%

Pred.

Other

%

Neighborhood Description

Market Conditions (including support for the above conclusions)

NEIGHBORHOOD

Dimensions

Area

Shape

View

Specific Zoning Classification

Zoning Description

Zoning Compliance

Legal

Legal Nonconforming (Grandfathered Use)

No Zoning

Illegal (describe)

Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use?

Yes

No

If No, describe.

Utilities

Public

Other (describe)

Public

Other (describe)

Off-site Improvements—Type

Public

Private

Electricity

Water

Street

Gas

Sanitary Sewer

Alley

FEMA Special Flood Hazard Area

Yes

No

FEMA Flood Zone

FEMA Map #

FEMA Map Date

Are the utilities and off-site improvements typical for the market area?

Yes

No

If No, describe.

Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)?

Yes

No

If Yes, describe.

SITE

GENERAL DESCRIPTION

FOUNDATION

EXTERIOR DESCRIPTION

materials/condition

INTERIOR

materials/condition

Units

One

One with Accessory Unit

Concrete Slab

Crawl Space

Foundation Walls

Floors

# of Stories

Full Basement

Partial Basement

Exterior Walls

Walls

Type

Det.

Att.

S-Det./End Unit Basement Area

sq. ft.

Roof Surface

Trim/Finish

Existing

Proposed

Under Const.

Basement Finish

% Gutters & Downspouts

Bath Floor

Design (Style)

Outside Entry/Exit

Sump Pump

Window Type

Bath Wainscot

Year Built

Evidence of

Infestation

Storm Sash/Insulated

Car Storage

None

Effective Age (Yrs)

Dampness

Settlement

Screens

Driveway

# of Cars

Attic

None

Heating

FWA

HWBB

Radiant Amenities

WoodStove(s) #

Driveway Surface

Drop Stair

Stairs

Other

Fuel

Fireplace(s) #

Fence

Garage

# of Cars

Floor

Scuttle

Cooling

Central Air Conditioning

Patio/Deck

Porch

Carport

# of Cars

Finished

Heated

Individual

Other

Pool

Other

Att.

Det.

Built-in

Appliances

Refrigerator

Range/Oven

Dishwasher

Disposal

Microwave

Washer/Dryer

Other (describe)

Finished area above grade contains:

Rooms

Bedrooms

Bath(s)

Square Feet of Gross Living Area Above Grade

Additional features (special energy efficient items,

Page 2

Unifo

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Paul B Csikos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003590

Township Of White Lake,

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.

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.

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.

Page 2

MTT Docket No. 24-003590

Page 2 of 8

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 20, 2024

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 provide 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

Paul B Csikos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003590

Township Of White Lake,

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

Page 4

MTT

Page 5

STAT

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. 24-003590

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of White Lake (OAKLAND)

First Name

Heather

M.I.

Last Name/Company Name/Unit of Government

Charlick

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

7525 Highland Rd

City or Town

White Lake

State

Michigan

ZIP Code

48383

Telephone Number

248-698-3300

Fax Number

E-mail Address

hcharlick@whitelaketwp.com

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

First Name

Heather

M.I.

Last Name

Charlick

Firm Name (if any)

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

7525 Highland Rd

City or Town

White Lake

State

Michigan

ZIP Code

48383

Telephone Number

2486983300

Fax Number

E-mail Address

hcharlick@whitelaketwp.com

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

Valuation does not exceed 50% of True Cash Value. 

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)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

N/A

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

N/A

Under what statutory section was the Taxable Value uncapped?

N/A

N/A

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? No

If Yes, check which BOR Petitioner attended: 

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

N/A

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? 

No

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

N/A

List the date the exemption was denied:

N/A

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

N/A

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:

12-24-380-005

Classification of Property:

Real 

Residential

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

170000

Current Taxable Value as established by the BOR:

170000

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

340000

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

170000

If

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 

JUL 01 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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) 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 Smail 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 

M1 

Last Name/Company Name 

Paul 

B 

Csikos 

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

490 Hurondale Dr 

City or Town 

State 

ZIP Code 

White Lake 

Mi 

[48386 

Telephone Number 

Fax Number 

248-462-5528 

--- 

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

Besikos@comcast.net 

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 

“ae ZIP Code 

Telephone Number 

Fax Number 

: 

E-mail Address (do notenter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [[] ves 

[] Nor 

appealing? 

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

Page 2

f 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

j wl C 

May 7093 Aprosal 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (cheok al that apply) 

DIRECTOR 

[J True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

3 Disabled Veterans Exemption 

[m} Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation {other than the denial of a 

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The assessed value is too high. 

| have an appraisal that is much lower than the 

assessed value. Also, we ran comparables that also show most similar houses sold at a 

lower value. 

New rules accepted by Fannie Mae and Freddie Mac (ANSI 2765-2021) do not include " 

below grade" in the livable square footage. This house is a Tri'level with 528 Sq/ft below 

grade leaving 1,347 sq ft oabs ¥ 

that should be used for assessment. 

134 

id 

pri 

4p 

Apaisal Jsne 

Jop7 

Lastly, White Lake was 

not = to give 

me wl (4h comparables they used to determine 

my value. They said they used a computer program that automatically runs numbers 

and spits out the results. 

Lon 

Fonnie 

Mie d Freddie Mat 

Commi, Ash oa g990k f° 

fe 

¢ 

dees 

used 

2034 Lonf less I 

ads soles = #3), 007.00 

for 2b 

or $0. fT price 

J4de 58 FosTey € 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 assessment 

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

Yes 

[a] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[| July 

0 December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5} 

[ml] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the muitiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Y-12-24-380-005 

Classification of Property: 

Real 

Personal 

(check one) 

a

Page 4

ROT

Page 5

WHITE

Page 6

R

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 B Csikos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003590

Township Of White 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 279. 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 1, 2024

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 provide 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

Paul B Csikos,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003590

Township Of White 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 279. 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 1, 2024

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 provide 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 

JUL 01 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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) 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 Smail 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 

M1 

Last Name/Company Name 

Paul 

B 

Csikos 

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

490 Hurondale Dr 

City or Town 

State 

ZIP Code 

White Lake 

Mi 

[48386 

Telephone Number 

Fax Number 

248-462-5528 

--- 

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

Besikos@comcast.net 

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 

“ae ZIP Code 

Telephone Number 

Fax Number 

: 

E-mail Address (do notenter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [[] ves 

[] Nor 

appealing? 

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

Page 2

f 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

j wl C 

May 7093 Aprosal 

GOVERNOR 

LANSING 

Section 4: Issues Being Appealed (cheok al that apply) 

DIRECTOR 

[J True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

3 Disabled Veterans Exemption 

[m} Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation {other than the denial of a 

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The assessed value is too high. 

| have an appraisal that is much lower than the 

assessed value. Also, we ran comparables that also show most similar houses sold at a 

lower value. 

New rules accepted by Fannie Mae and Freddie Mac (ANSI 2765-2021) do not include " 

below grade" in the livable square footage. This house is a Tri'level with 528 Sq/ft below 

grade leaving 1,347 sq ft oabs ¥ 

that should be used for assessment. 

134 

id 

pri 

4p 

Apaisal Jsne 

Jop7 

Lastly, White Lake was 

not = to give 

me wl (4h comparables they used to determine 

my value. They said they used a computer program that automatically runs numbers 

and spits out the results. 

Lon 

Fonnie 

Mie d Freddie Mat 

Commi, Ash oa g990k f° 

fe 

¢ 

dees 

used 

2034 Lonf less I 

ads soles = #3), 007.00 

for 2b 

or $0. fT price 

J4de 58 FosTey € 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 assessment 

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

Yes 

[a] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[| July 

0 December 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5} 

[ml] Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the muitiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Y-12-24-380-005 

Classification of Property: 

Real 

Personal 

(check one) 

a

Page 4

ROT

Page 5

WHITE

Page 6

R

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.