Record Finder / 25-003299-TT
Michigan
Paul H Miller, II, Petitioner V Township Of Comstock, Respondent
- Petitioner
- Paul H Miller, II
- Respondent
- Township Of Comstock
Case overview
- Docket number
- 25-003299-TT
- Status
- Hearing Set - SC
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Kalamazoo
- Judge
- Klukowski, Nancy
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 12 | Evidence was received. | RESP | Not recorded | 10/07/2026 | Not recorded | Download |
| 11 | Notice of Hearing | Not recorded | Not recorded | 08/24/2026 | Not recorded | Download |
| 10 | A hearing has been scheduled | Not recorded | Not recorded | 08/24/2026 | Not recorded | Not recorded |
| 9 | Evidence was received. | RESP | Not recorded | 10/23/2025 | Not recorded | Download |
| 8 | Answer was received | RESP | Not recorded | 09/25/2025 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 10/20/2025 | Not recorded | Download |
| 6 | Order Vacating | Not recorded | Not recorded | 10/20/2025 | Not recorded | Download |
| 5 | Order Holding Party in Default | Not recorded | Not recorded | 10/15/2025 | Not recorded | Download |
| 4 | Order of Partial Dismissal | Not recorded | Not recorded | 09/02/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/02/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/02/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/25/2025 | $125.00 | Download |
Documents
25-003299 NK 10-28-26.pdfRead complete document text →
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Page 1
RECEIVED 0CT 09 2026 MICHIGAN TAX TRIBUNAL 2 cm ESTABLISHED 1834 Charter Township of Comstock DATE: Tuesday, October 6, 2026 FROM: Kevin Harris, Assessor - Respondent REGARDING: Evidence Packet for MTT Docket #: 25-003299 PETITIONERS: Paul Milller PARCEL NUMBER(S): 07-31-234-011 HEARING DATE/TIME: October 28, 2026 @ 11:30 AM To whom it concerns, Enclosed please find the following evidence for the referenced hearing: e A 2025 record card for the parcel under appeal. (EXHIBIT A) e A per dollar square foot analysis of sales that occurred in the subjects neighborhood between January 1%, 2025 thru the date of this letter indicating a range of between $14 1to $146 per square foot. (EXHIBIT B) Using this analysis I believe the derived value of $287,900 is a fair estimate of value. Kevin Harris Assessor Cc: Paul Miller
Page 2
EXHIBIT A Parcel Number: 07-31-234-011 Jurisdiction: COMSTOCK TOWNSHIP County: KALAMAZOO Printed on 09/16/2025 Grantor Grantee Sale Sale Inst. Terms of Sale Liber Verified “Brent. Price Date Type & Page By Trans. Property Address Class: RESIDENTIAL-IMPROV Zoning: R-1A ‘Building Permit (s) Date Number Status 5940 E CORK ST School: COMSTOCK PUBLIC SCHOOLS OTHER/MISC 09/19/2022 'PB22~07-434 COMPLETE P.R.E. 0% Owner's Name/Address MAP &: 2025 Est TCV 260,158 TCV/TFA: 127.09 3081 SOUTH 26TH ST eons - . KALAMAZOO MI 49048 X [Improved Vacant Land Value Estimates for Land Table 30488.30488 RR COMSTOCK SW Public . * Factors * Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value A BITE Rend COMSTOCK SW CORNER 3.190 Acres 15,340 100 48,935 Tax Description Gravel Road 3.19 Total Acres Total Est. Land Value = 48,935 SEC 31-2-10 BEG ON N LI 234.27 FT N Paved Road 89DEG-16’~56" W OF NE COR TH CONT N Storm Sewer 89DEG~16’-56” W 425.07 FT TH § Sidewalk 00DEG-427-13” W 330.12 FT TH § Water 89DEG-15-56” E 415.69 FT TH N Sewer 02DEG-19°-54” EB 330.36 FT TO BEG** Electric SPLIT/COMBINED ON 11/15/2022 FROM Gas 07-31-234-010; Curb Street Lights Comments/Influences Standard Utilities Spiit/Comb. on 11/15/2022 completed Underground Utils. 11/15/2022 KEVIN H T h, f Parent Parcel(s): 07-31-234-010; opography © : Site Child Parcel(s): 07-31~234-011 07-31-234-019; Level ee Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland - — Flood Plain Year Land Building Assessed Board of: Tribunal/ Value: Value value Review Other Who When What ~ 2025 24,500 105,600 130,100 95,000M » . 2024 18,800 38,400 58,200 The Equalizer. Copyright (ec) 1999 - 2009. Licensed To: Township of Volinia, County 2023 16,400 ° 16,400 of Cass, Michigan 2022 [¢] 0 0 *** Information herein deemed reliable but not guaranteed***
Page 3
EXHIBIT A Residential Building 1 of 1 Parcel Number: 07-31-234-011 Printed on 09/16/2025 Building Type (3) Roof (cont.) (11) Heating/Cooling (15) Built-ins (15) Fireplaces (16) Porches/Decks (17) Garage 'X Single Family Eavestrough X Gas oil Elec. Appliance Allow. Interior 1 Story Area Type Year Built: Mobile Home X Insulation Wood Coal Steam Cook Top Interior 2 Story 114 Weep (1 Story) Car Capacity: Town Home 0 Front Overhang — Forced AE W/E Te Dishwasher 2nd/Same Stack 105 WCP (1 Story) Class: Duplex 0 Other Overhang rce ir w/o Ducts Garbage Disposal Two Sided 185 wer (1 st ) Exterior: A-Frame Forced Air w/ Ducts Bath Heater Exterior 1 Story ory Brick Ven. 4) Thterler | (Forced Hot Water Vent Fan Exterior 2 Story Stone Ven. : X Wood Frame oo, Electric Baseboard Hot Tub Prefab 1 Story Common Wall: X Drywall Plaster Elec. Ceil. Radiant Unvented Hood Prefab 2 Story Foundatio: Building Style: Paneled Wood, T&G Badiant tas Haor) Vented Hood Heat Circulator Finished ?: ONE STORY TEE Deearation SCERLCl Wa ea Intercom Raised Hearth Auto. Doors: — — | Space Heater Jacuzzi Tub Wood Stove Mech. Doors: Sra Remodeled Ex X Ord Min ebro ice ebm Jacuzzi repl.Tub Direct-Vented Gas Area: — Size of Closets est pip °° gen Class: cD ¥ Goats Condition: Average rze © os Heat Pump . Microwave ass . Storage Area: Lg X Ord | Small No Heating/Cooling Standard Range Effec. Age: 25 ———————— No Conc. Floor: — "Central Air Self Clean Range [LOOT Area: 2,047 AR Doors: Solid X H.C. Wood Furnace Sauna Total Base New : 260,049 E.C.F. Bsmnt Garage: Basement (5) Floors Tr 12) Electric Trash Compactor Toe Dep Costs ee ¥ 1.083 Carport Area: TT 1st Floor - CEitEAT VAC stimated T.C.V: 211, RoE, : 2nd Floor Kitchen: 200 2mps Service Security System _S[pedrooms; | Other: carpeted No./Qual. of Fixtures | Cost Est. for Res. Bldg: 1 Single Family ONE STORY cls cp Blt 2022 1) Exterior TEx. |X lord. Min (11) Heating System: Forced Heat & Cool We i BE 3 a | fel Selina ___[No. of Elec. Outlets Phy/Ab. Phy/Func/Econ/Comb. % Good=75/100/100/100/75 Brick X Drywall Many X Ave. Few | Building Areas Vinyl : Stories Exterior Foundation Size Cost New Depr. Cost * ion (13) elunbing 2 Story Siding Basement 1,012 I A— — a - — Average Fixture(s) 1 story Siding Basement 23 (2) Windows FH Excavation 13
Page 4
Par
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SC_Notice_of_Telephonic_Hearing.2026-08-24_15-21-17.pdfRead complete document text →
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 25-003299 Township Of Comstock, 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 28, 2026 HEARING TIME: 11:30 AM 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. 25-003299 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
Page 3
MTT
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25-003299.pdfRead complete document text →
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Page 1
RECEIVED
OCT 2 3 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-003299
Section 1: Respondent’s Contact Information
First Name
M.I
Last Name
KEVIN
S
HARRIS
Mailing Address {No., Street, P.O. Box or Rural Route)
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
MI
49112
Telephone Number
’
269-663-3057
Emall Address (do not enter unless you want MTT to send all correspondence via emai)
kevinh9115@gmail.com
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
Flrst Name
Mi
Last Name
KEVIN
S
HARRIS
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
MI
149112
Telephone mr 069-663-3 057
Emall Address {to not enter unless you want MTT to send all correspondence via email)
kevinh9115@gmail.com
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
0 Yes
[wi] No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoln one another,Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal SEE ENCLOSED RECORD CARD. 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)? vf Yes [No if yes, check which BOR Petitioner attended: March O July [I] December if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes [I] No *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? L] Yes [No 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? O Yes [i] No If yes, explain 1s Petitioner appealing from a State Tax Commission Order? 0 Yes 4 No If so, what is the issue date?
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Dld Petitioner request a Poverty Exemption at a BOR? O Yes 0 No If Yes, check which BOR Petitioner attended: [_] March [J July [J] December List the date the BOR denled Petitioner's Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption ata BOR? [1 Yes [No If Yes, check which BOR Petitioner attended: [] March [| duly [J December Tax Year(s) dented: 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: Real Personal (check ons) Agricultural Commercial industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *use ie multipte parce! form for additional, contiguous parcels. Parcel Identification Number: 07-31-234-011 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: $95,000 Current Taxable Value as established by the BOR: $95,000 What do you believe is the fair market value (also known as True Cash Value)? $190,000 Multiply the True Cash Value by .§ and enter here, This is your contention of Assessed Value, $95,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Page 4
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25-003299.pdfRead complete document text →
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Page 1
-------
3299
I.
RECEIVED
RR
i
SEP 9 5 2025
3
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
3299
MTT DOCKET NO. 25-003922
Section 1: Respondent's Contact Information
FirstName
LAN
Last Name
KEVIN
S
HARRIS
Mailing Address (No., Street, P.O. Box or Rural Route}
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
MI
49112
Tolophane Number 269-663-3057
Email Address (do not enter untess you want MTT to send all correspondence via email)
kevinh9115@gmail.com
n
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio
First Name
M1
Last Name
KEVIN
S
HARRIS
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
Ml
149112
Telephone 069-663-3057
Email Address {do not enter unless you want MTT to send all correspondence via ema)
kevinh9115@gmail.com
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
0 Yes
No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, {ist which parcels adjoin one another.
(} Yes
(} No
Not ApplicablePage 2
pet
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Explain Your Answer to this Appeal
SEE ENCLOSED RECORD CARD.
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
[m] No
If yes, check which BOR Petitioner attended: [#4 March
[J July
[J December
If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes
a No
*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?
[ ] Yes
[No
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? [] Yes
No
If yes, explain
Is Petitioner appealing from a State Tax Commission Order?
Yes
No
If so, what is the issue date?
{F PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUEPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? [ll] Yes
jm} No
If Yes, check which BOR Petitioner attended: [I March
[| July
[Hl] December
List the date the BOR denied Petitioner's Poverty Exemption:
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption ata BOR? [1] Yes
[mn] No
If Yes, check which BOR Petitioner attended: [J March
[J July
[] 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:
Real
Personal
(check one)
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Developmental
Utlity
(check one)
I
Section 6: Valuation Information “use the muitiple parce! form for additional, contiguous parcels.
Parcel Identification Number:
07-31-234-011
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industriai
Rest!
Timber-Cutover
Developmental
Utility
(check one)
%
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$95,000
Current Taxable Value as established by the BOR:
$95,000
What do you believe is the fair market value {also known as True Cash Value)?
$190,000
Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$95,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Signature requiredPage 4
Printed on
09/16/2025
Parcel Number:
07-31-234-011
Jurisdiction:
COMSTOCK TOWNSHIP
County:
KALAMAZCO
{Grantor
{Grantee
Sale
Sale
Inst.
Terms
of Sale
{Liber
{Verified
B
{ Prent.
|
i
Price
Date
Type
&
Page
By
Trans.
]
|
§
i
i
i
:
1
{Property Address
iClass:
RESIDENTIAL-IMPROV Zoning:
R~1A
[Building Permit (s)
:
Date
{Number
Status
15940
E CORK ST
iSchool:
COMSTOCK PUBLIC SCHOOLS
OTHER/MISC
09/19/2022
PB22-07-434
COMPLETE
:
iP.R.E.
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{Owner's Name/Address
rere
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{MILLER PAUL
II
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LORI
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§
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{
13081 sours 2618
ST
:
025 Est
IC
260,158
TCV/TFA:
127.09
i
{
{KALAMAZOO MI
49048
X Improved
{Vacant
Land Value Estimates
for
Land Table 30488.30488
RR COMSTOCK SW
Public
* Factors
*
;
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
value
;
—
Birt Road
COMSTOCK
SW CORNER
3.190 Acres 15,340
100
48,935
Tax Description
Gravel Road
3.19 Total Aczes
Total Est. Land Value =
48,935
[SEC 31-2~10
BEG ON
N
LI
234.27
FT
N
Paved Road
89DEG-16’-56”
W OF NE COR TH CONT
N
Storm Sewer
'89DEG-16'-56” W 425.07 FT TH
S
Sidewalk
{00DEG-42/-13” W 330.12 FT TH
SPage 5
Residen
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SC-Notice_of_Filing_of_Answer.2025-10-20_15-42-16.0000.pdfRead complete document text →
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, 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
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MTT Docket No. 25-003299 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: October 20, 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
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Paul H Miller, II 3081 S 26th St Kalamazoo , MI 49048
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.
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MTT Docket No.
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STAT
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER VACATING DEFAULT ORDER The Tribunal has reviewed the file in the above-captioned case and finds that the Tribunal entered an order on October 15, 2026, holding Respondent in default. The Tribunal erred in the entry of that order. Therefore, IT IS ORDERED that the Order of Default is VACATED. By _________________________________ Patricia L. Halm, Tribunal Chair Entered: October 20, 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
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Paul H Miller, II 3081 S 26th St Kalamazoo , MI 49048
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER VACATING DEFAULT ORDER The Tribunal has reviewed the file in the above-captioned case and finds that the Tribunal entered an order on October 15, 2026, holding Respondent in default. The Tribunal erred in the entry of that order. Therefore, IT IS ORDERED that the Order of Default is VACATED. By _________________________________ Patricia L. Halm, Tribunal Chair Entered: October 20, 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
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER VACATING DEFAULT ORDER The Tribunal has reviewed the file in the above-captioned case and finds that the Tribunal entered an order on October 15, 2026, holding Respondent in default. The Tribunal erred in the entry of that order. Therefore, IT IS ORDERED that the Order of Default is VACATED. By _________________________________ Patricia L. Halm, Tribunal Chair Entered: October 20, 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
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. See TTR 281. Respondent must file an answer within 14 days of the entry of this order. Small Claims answer forms can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.i Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: October 15, 2025 Patricia L. Halm, Tribunal Chair 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 i “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on
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MTT Docket No. 25-003299 Page 2 of 7 that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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Paul H Miller, II 3081 S 26th St Kalamazoo , MI 49048
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Respondent has failed to file an answer. See TTR 281. Respondent must file an answer within 14 days of the entry of this order. Small Claims answer forms can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Respondent is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.ii Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee). By:_______________________________ Entered: October 15, 2025 Patricia L. Halm, Tribunal Chair 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 ii “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on
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MTT Docket No. 25-003299 Page 5 of 7 that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN
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MTT
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 2, 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 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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Paul H Miller, II 3081 S 26th St Kalamazoo , MI 49048
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: September 2, 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 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.5 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).6 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year(s)
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RECEIVED i 98-1 06/27/25 JUL 01 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN; DPA TRHEN WHIT rites 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 M1. Last Name/Company Name Paul H. MILLER IT Malling Address (No., Street, P.O. Box or Rural Route) 0B) 5.260 Sh City or Town State ZIP Code Kawamhzoo my 49048 Telephone Number 269-978-6083 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mall) Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information First Name MIL Last Name SANE as AtoVE Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [|] ves* No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted, Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 594 €. Cook St, Karamazoo, mi 490 48
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check al that apply)
i] True Cash and Taxable Value
[J Poverty Exemption
{J Tfaxable Vatue Oniy (calcutation)
[3 Disabled Veterans Exemption
[1 Uncapping of Taxable Value
£3 Eligible Manufacturing Personal Property (ESA)
[] 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
THIS
1s one of Tie OLDEST HOUSES
InN THE AA THAT WE
SAVED
From
Deno LMoN. THiS
Morse pugs AuicT
BY one
of THE PioNeel SETIERS N
THE AREA, AND
FASSED Dowd
IN Me Faracy
pari
|
ACQUIRED
(T~ AND mover
17 Dow
THE [Road To my HARTY.
THE ene ose
Info
SHOWS THE
VALUATIONS
[Befolé
177 WAS
MOVED | AND
|
yard
117 SHOULD
Have
1746 Same
VALUATIONS
AFTel. THe
move.
|
DD
PUT
4 pew Basement] ud iT RuT
AT THe oLD LocATioN,
1T HAD
A GARAGE THAT 17 DoesH'T
Have
Now,
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2023,
Z2o24
2025
AND
FourukE
Dld you protest the assessment at a Board of Review (BOR)? X Yes
[Mm] No
If Yes, check which BOR you attended AND attach the BOR docision: xX March
3 July
[WN] December
If No, check the applicable reason(s):
[MN] Not required to attend
1 Assessment Change Notice was not received by Petitioner
[| Appealing a purported Clerloal Error or Mutual Mistake of Fact (if yes, include explanation in Saction 6)
i] Appealing within 35 days of State Tax Commission Order
{1 Appealing within 35 days of recealpt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels,
Parcel ldentification Number:
©0%-31-234-01]
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Resldential
Timber-Cutover
Developmental
Ullly
(check one)
il
3
Currant Assessed Value (also known as State Equalized Value) as established by the BOR;
:
4
$957 000
SHeoLD
Be
bl, 300
Pusen onl Varve fefole | moved
Currant Taxable Value as established by the BOR:
B
395 veo
SHeoLd be
3 11,658
Basen oy Varbe Bcfitk| moved
What do you beliave Is the falr market value (also known as True Cash Value)?
* 122,000
Multiply the True Cash Value by .5 and enter here, This Is your contention of Assessed Value,
341,300
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Thats Voowe = T11 LSB
AND Assessed oe = "61,300
Base0 od ave Atpte moved
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to tha Tribunal*
Parget identification Numbar:
02-31-2349 -0//
Current Classification of Property as established by Board of Review:
Real
Personal
(check ong)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utiy
(oheck one)
What do you believe Is the property's classification?
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
7
If improved property, how is the properly currently being used?
Persona
DuetnindG
If improved property, for what use was the properly designed?
Petsomal
Dwennass,Page 4
STA
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: September 2, 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
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Paul H Miller, II 3081 S 26th St Kalamazoo , MI 49048
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: September 2, 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
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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 H Miller, II, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003299 Township Of Comstock, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __Tribunal Clerk_____ Entered: September 2, 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
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RECEIVED i 98-1 06/27/25 JUL 01 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN; DPA TRHEN WHIT rites 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 M1. Last Name/Company Name Paul H. MILLER IT Malling Address (No., Street, P.O. Box or Rural Route) 0B) 5.260 Sh City or Town State ZIP Code Kawamhzoo my 49048 Telephone Number 269-978-6083 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mall) Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information First Name MIL Last Name SANE as AtoVE Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [|] ves* No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted, Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 594 €. Cook St, Karamazoo, mi 490 48
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check al that apply)
i] True Cash and Taxable Value
[J Poverty Exemption
{J Tfaxable Vatue Oniy (calcutation)
[3 Disabled Veterans Exemption
[1 Uncapping of Taxable Value
£3 Eligible Manufacturing Personal Property (ESA)
[] 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
THIS
1s one of Tie OLDEST HOUSES
InN THE AA THAT WE
SAVED
From
Deno LMoN. THiS
Morse pugs AuicT
BY one
of THE PioNeel SETIERS N
THE AREA, AND
FASSED Dowd
IN Me Faracy
pari
|
ACQUIRED
(T~ AND mover
17 Dow
THE [Road To my HARTY.
THE ene ose
Info
SHOWS THE
VALUATIONS
[Befolé
177 WAS
MOVED | AND
|
yard
117 SHOULD
Have
1746 Same
VALUATIONS
AFTel. THe
move.
|
DD
PUT
4 pew Basement] ud iT RuT
AT THe oLD LocATioN,
1T HAD
A GARAGE THAT 17 DoesH'T
Have
Now,
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2023,
Z2o24
2025
AND
FourukE
Dld you protest the assessment at a Board of Review (BOR)? X Yes
[Mm] No
If Yes, check which BOR you attended AND attach the BOR docision: xX March
3 July
[WN] December
If No, check the applicable reason(s):
[MN] Not required to attend
1 Assessment Change Notice was not received by Petitioner
[| Appealing a purported Clerloal Error or Mutual Mistake of Fact (if yes, include explanation in Saction 6)
i] Appealing within 35 days of State Tax Commission Order
{1 Appealing within 35 days of recealpt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels,
Parcel ldentification Number:
©0%-31-234-01]
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Resldential
Timber-Cutover
Developmental
Ullly
(check one)
il
3
Currant Assessed Value (also known as State Equalized Value) as established by the BOR;
:
4
$957 000
SHeoLD
Be
bl, 300
Pusen onl Varve fefole | moved
Currant Taxable Value as established by the BOR:
B
395 veo
SHeoLd be
3 11,658
Basen oy Varbe Bcfitk| moved
What do you beliave Is the falr market value (also known as True Cash Value)?
* 122,000
Multiply the True Cash Value by .5 and enter here, This Is your contention of Assessed Value,
341,300
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Thats Voowe = T11 LSB
AND Assessed oe = "61,300
Base0 od ave Atpte moved
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to tha Tribunal*
Parget identification Numbar:
02-31-2349 -0//
Current Classification of Property as established by Board of Review:
Real
Personal
(check ong)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utiy
(oheck one)
What do you believe Is the property's classification?
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
7
If improved property, how is the properly currently being used?
Persona
DuetnindG
If improved property, for what use was the properly designed?
Petsomal
Dwennass,Page 4
STA
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