Record Finder / 26-001071-TT
Michigan
Paul J Freske Petitioner V Township Of Buchanan Respondent
- Petitioner
- Paul J Freske
- Respondent
- Township Of Buchanan
Case overview
- Docket number
- 26-001071-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Berrien
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Order Setting Aside R Default | Not recorded | Not recorded | 09/15/2026 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 09/15/2026 | Not recorded | Download |
| 6 | Documentation | RESP | Not recorded | 07/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Answer was received | RESP | Not recorded | 07/01/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Respondent | Not recorded | Not recorded | 06/30/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 05/18/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 05/18/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/06/2026 | $0.00 | Download |
Documents
Order_Setting_Aside_R_Default.2026-09-15_16-30-32.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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Respondent was held in default on June 30, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: September 15, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Respondent was held in default on June 30, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: September 15, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, Respondent. ORDER SETTING ASIDE DEFAULT The Tribunal has considered the file in this case and finds that Respondent was held in default on June 30, 2026, and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the document link next to the line item entry for the documents. Therefore, IT IS ORDERED that the Default is SET ASIDE. By: /s/ Patricia L. Halm Entered: September 15, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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SC-Notice_of_Filing_of_Answer.2026-09-15_16-29-42.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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, 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. 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.
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MTT Docket No. 26-001071 Page 2 of 2 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: 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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was
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MTT
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S
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Cert Mail send recd.pdfRead complete document text →
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U.S. Postal Service™ PS Form 3800, January 2023 PSN 7530-0 U.S. Postal Service™ CERTIFIED MAIL® RECEIPT Domestic Mail Only Buchanan s ra? See Reverse for Instructions For delivery information, visit our website at www.usps.com td CERTIFIED MAIL® RECEIPT Domestic Mail Only & For delivery information, visit our website at www.usps.com =0 [TT gnsingy ML 4850 = edMaiFee 450 [TEA] Certif 5. o s ce $01, 00 74 ~~ [Extra Services & Fas check bax, add ee ag RTpRrs) ~ Elem para s__SULO0 Postmate C3 | ClCerifod Mell Restricted Delivery $1. TIL ol Ho)! = | [JAdul Signature Required so. 00 JN HS [CJ Adult Signature Restricted Delivery $ } - ok pd 06/1872025 Tc ge and Fees = yer el [ E iN asd UGA 4 ¥ 3 » 3 Bl PosoN 50332 i Si Zed Certified Mal Fee $5, 31) $000 ra SaiviGes & Foes (check box, add foe 23 JARI) J Return Receipt (hardcopy) i 11 [J Return Receipt (electronic) s_ $0.00 [J Gertfed Mail Restricted Detvery § $1 [11 [Cl Adult Signature Required § — 0 — [J Adult Signature Restricted Delivery $ ~~ Postage $2.44 Kiana i$ 0955 74 Postmark re Wk 08/08/2026 [Sent To Pa ROE 95849 0710 5270 11495 0803 43 49/07 )-02-000-904 PS Form 3800, January 2023 PSN 753 See Reverse for Instructions p= UNITED STATES ¢ J POSTAL SERVICE. BUCHANAN 112 W FRONT ST BUCHANAN, MI 49107-9998 WWW. Usps. com 06/08/2026 02:50 PM TRACKING NUMBERS 9589 0710 5270 1195 0803 93 9589 0710 5270 1195 0804 09 TRACK STATUS OF ITEMS WITH THLS CODE. (UP T0'25 TTENS) [E1538 TRACK STATUS BY TEXT MESSAGE Send tracking number to 28777 (2USPS) Standard message and data rates may apply TRACK STATUS ONLINE Visit https: //ww Usps. com/track ing Text and e-mail alerts available PURCHASE DETAILS Product Qty Unit Price Price First-Class Mail® 1 $2.44 Large Envelope Buchanan, MI 49107 Weight: 0 1b 4.00 oz Estimated Delivery Date Thu 06/11/2026 Certified Mail® $5.30 Tracking #: 9589 0710 5270 1195 0803 93 Total $7.74 First-Class Maile 1 $2.44 Large Envelope Lansing, MI 48909 Weight: 0 1b 4.00 oz Estimated Delivery Date Thu 06/11/2026 Certified Maila $5.30 Tracking #: 9589 0710 5270 1195 0804 09 Total $7.74 $15.48 Credit Card Remit $15.48 Card Name: MasterCard Account #: XXXXXXXXXXX8833 Approval #: 120380
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USPS Tracking” Tracking PACs 5 Get eo ne y® fea 0 receiv Get the free Informed Delivery” feature to receive [NNER automated notifications on your packages Tracking Number: Remove X 9589071052701195080409 © copy &* Add to Informed Delivery & Delivered Latest Update Delivered, PO Box Your item has been delivered and is available at a PO Box at 11:18 am on June 15, LANSING, MI 48924 2026 in LANSING, MI 48924. June 15, 2026 11:18 AM See All Tracking History Get Mors Out of USPS Tracking: What Do USPS Tracking Statuses Mean? (3 usPs Tracking Plus® Text & Email Updates Vv USPS Tracking Plus® Vv Product Information Vv See Less A
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SubsequentFiling.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 MICHIGAN TAX TRIBUNAL Docket Number: 26-001071 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Other Files Document Type: Documentation Attachment File Name: Cert Mail send recd Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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FRESKE RESPONSE PACKET 6.8.26.pdfRead complete document text →
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ERT zaman STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PAUL J FRESKE , MICHIGAN TAX TRIBUNAL Petitioner(s) \ MTT Docket No. 26 001071 BUCHANAN TOWNSHIP . Respondent(s) PROOF OF SERVICE MALINDA COLE CROCKER states that on JA -0 g 206 he/she [Name of person serving/mailing petition] [date of service] served a copy of the TAXAPPEAL ANSWER FORM _ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] PAUL J FRESKE 3403 ANDREWS ROAD BUCHANAN, MI 49107 rds Ld [Signature of person who is serving/mailing copy] MALINDA COLE CROCKER [Print/type name of person serving/mailing copy] blll Ad 2
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26001071 Section 1: Respondent’s Contact Information Unit of Government Buchanan Township Mailing Address (No., Street, P.O. Box or Rural Route): 15235 N Main Street City or Town: State: ZIP Code: Buchanan MI 49107 Telephone Nero 69 695 6442 Email Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information (} First Name: M.D: Last Name: Malinda A Cole Crocker Firm Name (if any): Mailing Address (No., Street, P.O. Box or Rural Route): 15235 N Main Street City or Town: State: ZIP Code: Buchanan Mi 49107 Telephone NmEer 569 695 6442 Email Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attacha separate sheet if necessary. (m} Yes a No [v4] Not Applicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? WM ves [J No
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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 Please see attached answer to this appeal. 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)? i] Yes [J No If yes, check which BOR Petitioner attended: [#] March [J July [] December If the July or December BOR revised the assessment(s) at issue, did it have authority? [] Yes [J No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [mn] Yes [v4] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? Yes v4) No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Number: 1 1-06-0023-0032-07-0 Classification of Property: Real Personal [J (check one) Agricultural J Commercial J Industrial J Residential @ Timber-Cutover J Developmental (J Utility [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
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SECTION 4: ANSWER TO APPEAL 26-001071 A 2026 record card is attached. The total 2026 property Assessed Value is $246,100 and the total 2026 property Taxable Value is $240,844. The home is new construction that began in 2024 and was completed in 2025. Pictures are included for 2024 and 2025. The assessed and taxable values in 2025 included 45% of the completed new home construction. The 2026 assessed and taxable values contain the completed structure value. The 2026 values were determined by analyzing sales in Buchanan Township. The comparable sales provided by the Petitioner were not located in Buchanan Township. Outside sales were not needed to complete the sales studies. Land Values were determined first. The 2026 land value analysis is attached. Sales were then analyzed to determine the appropriate economic condition factor (ECF) needed to apply to the structure values at their level of completion. The ECF spreadsheet showing how the economic condition factor was determined is also attached. Lastly the remaining new construction value was added to arrive at the final 2026 values of $246,100 assessed value and $240,844 taxable value. Per Petitioner’s un-dated building contract, the original “cost to build” was $293,000. Cost does not equal value. A building permit was issued by the local building inspector on 6/24/2024 with a home value of $426,000. The building permit was paid for by the contractor on 7/24/2024 with a home value of $426,000. The building permit application states a permit fee is $6.00 per thousand dollars in value. The building permit lists the permit fee as $2,556.00. (2,556/6=425X 1,000 = $426,000). A copy of the building permit application, building permit, and building permit receipt are attached. Petitioner's Appeal Sheet does contain an error on the subject property under “Values per Mindy Cole-Crocker”. Petitioner used the attached record card to obtain values for the analysis. See below: “VALUES PER MINDY COLE-CROCKER” Subject Property Values stated by Petitioner Actual Values Per Mindy Cole-Crocker Land Value $70,000 $70,000
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The subject property exterior concrete size is 5,776 square feet (see record card). The cash value of the concrete is $43,744. This error in value changes the petitioner’s subject property Fair Market Value from $401,790 to $439,759 and the petitioner’s subject property Fair Assessed
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Printe
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scanswer_valuation.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 PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-001071 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Buchanan (BERRIEN) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Malinda M.I. Last Name Cole-Crocker Firm Name (if any) Township of Buchanan Address (No., Street, P.O. Box or Rural Route) 15235 N Main Street City or Town Buchanan State Michigan ZIP Code 49107 Telephone Number 2696956442 E-mail Address Assessor@Buchanantwpmi.gov Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: See Attached documents Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 11-06-0023-0032-07-0 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 246100 Current Taxable Value as established by the Board of Review: 240844 What do you believe is the fair market value? 492113 What do you believe is the taxable value? 240844 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Malinda A Cole-Crocker Attorney or Authorized Agent’s Signature: /s/
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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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, 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: June 30, 2026 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. 26-001071 Page 2 of 2 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 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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, 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: June 30, 2026 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.
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MTT Docket No. 26-001071 Page 2 of 2 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5)
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Freske.pdfRead complete document text →
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GRETCHEN WHITMER
GOVERNOR
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AN D REGULATORY AFFAIRS
LANSING
RECEIVED
APR 08 2026
MICHIGAN TAX TRIBUNAL
MARLON 1. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal! Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
Review Decision or other notice) with this petition, if applicable.
if you do not submit this document, you may be held in
default,
Section 1: Petitioner's Contact Information
First Name
MI.
Last Name/Company Name
Paul
J
Freske
3404 Andrews Rd
Malling Address (No., Street, P.O. Box or Rural Route)
City or Town
State
MI
ZIP Code
49107
Buchanan
Telephone Number (269) 229-0648
paul.freske @yahoo.com
Email Address (do not enter unless you want MTT to send all correspondence via emaif)
Section 2; Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Last Name
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 emall)
Section 3: Subject Property Information »use the multipte parcel form for additional, contiguous parcels.
How many parcels are you
appealing?
One
If
you are appealing more than one parcel, are they contiguous or adjoining?
Yes*
No**
**f No, you must file separate appeals for each parcel
Property Address (No, Street)
3403 Andrews Road
City or Town
Buchanan
County
.
*"Y
Berrien
State
Mi
ZIP Code
49107Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check ali that apply)
True Cash and Taxable Value
[1 Taxable Value Only (calculation)
H] Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
My wife and
| purchased 6 acres in 2021 to build our retirement home. We completed
construction in March, 2025. The lot cost $56,000 and the contract to build was
$293,000, for a total cost of $349,000. Our house is assessed at $246,000 or a market
value of $492,200. Our appeal to the Board was denied saying it reflected the state cost
manual. We disagree and presented facts to the contrary. We searched for a local
builder and found one that builds a nice house at a fair price. They have built our exact
house multiple times in a rural subdivision 4.5 miles from our house. They have cost
efficiencies by building only 3 models; a small ranch (ours), the same ranch with a
larger footprint, and a 2-story. They completed building on all of the lots in 2025 and we
gave the Board the most recent 2 comps. These were the larger ranches, so after
adjusting for the difference in square footage and lot sizes, and using the most recent
comp, came up with a Fair Market Value of $401,790 or Fair Assessed Value of
$200,895. (Summary attached) Our Assessor said the manual was an average of all
new homes built in MI. We feel that the actual cost to build should take priority over the
state manual and are being penalized for being able to build below the average.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)?
Yes
|] No
If Yes, check which BOR you attended: #4 March
[| July
[| December
if No, please check the applicable reason(s):
| Not required to attend
[ll] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation In Section 5)
[Hl] Appealing within 35 days of State Tax Commission Order
g Appealing within 35 days of receipt of Notlce of Uncapping
Other
If you checked “other” above, explain:
Year(s) under appeal: 2026Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information »use the multiple parcel form for additional, contiguous parcels. P: | Number: ree TUT 11-06-0023-0032-07-0 Classification of Property: ~~ Real Personal [J (check one) Agricultural J Commercial 0 Industrial (1 Residential @ Timber-Cutover 1 Developmental J Utility OJ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: $246, i 00 $240,844 What do you believe is the fair market value (also known as true cash value)? $401,790 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $200,895 assessed value) $195,639 Fee Information Does the property have a Principal Residence Exemption of at least 560% as of the date of the filing of this petition for all tax years at issue? [7%] Yes O No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 560% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property Is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $126.00 $100,000.01 to $500,000.00 $200.00 $Over $600,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and
Page 4
0
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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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, 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: May 18, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 2
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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, 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: May 18, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER 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 J Freske, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-001071 Township Of Buchanan, 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: May 18, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.
Freske.pdfRead complete document text →
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Page 1
GRETCHEN WHITMER
GOVERNOR
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AN D REGULATORY AFFAIRS
LANSING
RECEIVED
APR 08 2026
MICHIGAN TAX TRIBUNAL
MARLON 1. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal! Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
Review Decision or other notice) with this petition, if applicable.
if you do not submit this document, you may be held in
default,
Section 1: Petitioner's Contact Information
First Name
MI.
Last Name/Company Name
Paul
J
Freske
3404 Andrews Rd
Malling Address (No., Street, P.O. Box or Rural Route)
City or Town
State
MI
ZIP Code
49107
Buchanan
Telephone Number (269) 229-0648
paul.freske @yahoo.com
Email Address (do not enter unless you want MTT to send all correspondence via emaif)
Section 2; Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Last Name
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 emall)
Section 3: Subject Property Information »use the multipte parcel form for additional, contiguous parcels.
How many parcels are you
appealing?
One
If
you are appealing more than one parcel, are they contiguous or adjoining?
Yes*
No**
**f No, you must file separate appeals for each parcel
Property Address (No, Street)
3403 Andrews Road
City or Town
Buchanan
County
.
*"Y
Berrien
State
Mi
ZIP Code
49107Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check ali that apply)
True Cash and Taxable Value
[1 Taxable Value Only (calculation)
H] Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
My wife and
| purchased 6 acres in 2021 to build our retirement home. We completed
construction in March, 2025. The lot cost $56,000 and the contract to build was
$293,000, for a total cost of $349,000. Our house is assessed at $246,000 or a market
value of $492,200. Our appeal to the Board was denied saying it reflected the state cost
manual. We disagree and presented facts to the contrary. We searched for a local
builder and found one that builds a nice house at a fair price. They have built our exact
house multiple times in a rural subdivision 4.5 miles from our house. They have cost
efficiencies by building only 3 models; a small ranch (ours), the same ranch with a
larger footprint, and a 2-story. They completed building on all of the lots in 2025 and we
gave the Board the most recent 2 comps. These were the larger ranches, so after
adjusting for the difference in square footage and lot sizes, and using the most recent
comp, came up with a Fair Market Value of $401,790 or Fair Assessed Value of
$200,895. (Summary attached) Our Assessor said the manual was an average of all
new homes built in MI. We feel that the actual cost to build should take priority over the
state manual and are being penalized for being able to build below the average.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)?
Yes
|] No
If Yes, check which BOR you attended: #4 March
[| July
[| December
if No, please check the applicable reason(s):
| Not required to attend
[ll] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation In Section 5)
[Hl] Appealing within 35 days of State Tax Commission Order
g Appealing within 35 days of receipt of Notlce of Uncapping
Other
If you checked “other” above, explain:
Year(s) under appeal: 2026Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information »use the multiple parcel form for additional, contiguous parcels. P: | Number: ree TUT 11-06-0023-0032-07-0 Classification of Property: ~~ Real Personal [J (check one) Agricultural J Commercial 0 Industrial (1 Residential @ Timber-Cutover 1 Developmental J Utility OJ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: $246, i 00 $240,844 What do you believe is the fair market value (also known as true cash value)? $401,790 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $200,895 assessed value) $195,639 Fee Information Does the property have a Principal Residence Exemption of at least 560% as of the date of the filing of this petition for all tax years at issue? [7%] Yes O No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 560% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property Is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $126.00 $100,000.01 to $500,000.00 $200.00 $Over $600,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and
Page 4
0
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.