Peggy Crooks-Mishacoff Petitioner V Township Of Bates Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Peggy Crooks-Mishacoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001210

Township Of Bates,

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.

Page 2

MTT Docket No. 26-001210

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

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

Peggy Crooks-Mishacoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001210

Township Of Bates,

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

Page 4

M

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

JUN_.0 9 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

- GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001210 

Section 1: Respondent's Contact Information 

Unit of Government 

Bates Township 

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

3070 US Hwy 2 E 

City or Town: 

State: 

ZIP Code: 

fron River 

MI 

49935 

Telephone Number: 9062652787 

Email Address (do not enter unless you want MTT to send all correspondence via emali): 

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

First Name: 

Ml: 

Last Name: 

Laura 

VB 

 |Erhart 

Firm Name (if any): 

Mailing Address (No., Street, P.O. Box or Rurai Route}: 

PO Box 264 

City or Town: 

State: 

ZIP Code: 

Iron River 

MI 

149935 

Telephone Number: 906-356-2787 x4 

Emall Address {do not enter unless you want MTT to send all correspondence via emall}: 

assessor@batestownship.com 

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. Attach a 

separate sheet If necessary. 

0 Yes 

[] No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

[ves 

#4 No

Page 2

- GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

See attached Explanation 

Section 5: Jurisdictional Issues 

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

If yes, check which BOR Petitioner attended: 

March 

[| July 

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

Yes 

[No 

[] pecember 

If yes, cite the Board's authority. 

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

Jno 

If yes, explain 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

WI 

No 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPFING 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: 36-001 -400-01 7-00 

Classification of Property: 

Real] 

~~ Personal 

[J (check one) 

Agricultural (J 

~~ Commercial (J 

Industrial C] 

Residential 4 

Timber-Cutover [] 

~~ Developmental [1 

Utility (J (check one) 

MARLON |. BROWN, DPA

Page 3

Docket Number 26-001210 

Fecha ¥ 

Peggy Crooks-Mishacoff 36-001-400-017-00 

vs 

= YP loath ove 

Bates Township 

[NS 

In 2025 Peggy Crooks-Mishacoff (Petitioner) and Nathan Mishacoff purchased the subject 

property 36-001-400-017-00 at a fair mrket value of $331,000. An excerpt from the 2025 

deed and the Property Transfer Affidavit are attached showing the purchase of lots 16 & 17; 

exhibit A. 

Uncapping MCL 211.27a (3) 

In accordance with Michigan Law, the taxable value 

uncapped the year following the sale. 

MCL 211.27a (3) Upon a transfer of ownership of property after 1994, the property's 

taxable value for the calendar year following the year of the transfer is the property's 

state equalized valuation for the calendar year following the transfer. 

In 2025 lot 16 and lot 17 were carried under separate parcel numbers 

001-400-016-00 

001-400-017-00 

2025 record cards attached; exhibit B 

For the 2026 roll the 2 lots which comprise the one property were combined on one parcel 

number 

001-400-017-00 

2026 record cards attached; exhibit C 

The 2026 value of the subject property to the assessment roll (TCV) increased $18,638 or 

5.12% as compared to 2025; The State Equalized Value (SEV) went from $182,165 in 2025 

to $191,484 in 2026. 

x 

The County Residential Sales Study for Bates (exhibit) returned a study ratio of 43.73. 

This indicates a 12.54% increase township wide in the residential class. 

The subject property’s 5.12% increase is well below the Township average of 12.54% 

increase in values, 

The assessed value of the subject property is in line with the surrounding properties; 

Exhibit D - Township Land Vatue Analysis and ECF Study. 

It appears that the petitioner is comparing her Taxable Value to her neighbors Taxable 

Value. 

This is an error in considering value since in Mi the taxable value can ONLY for sure

Page 4

“ExhibitA 

 — 3(a9€3 

vo 

RAY 

8. 

ROIVUREX, 

of 

170 

to 

PEGGY CROOKS-MISHACOFY 

and NATHAN MISHACOFY, 

wif 

2 

ia 

have, 

Cou 

py 

Whe 

anliveny, 

of 

[EERE 

ETN Ti)

Page 5

Michigan Department 

of Treasury 

2766 (Rev. 03-25) 

L-4260 

[|-OEEME 

USE ONLY | 

Property Transfer Affidavit 

: 

J) ECE AVAL 

This 

form 

is issued under authority of 

P.A. 

415 

of 

1994. 

Filing 

is mandatory, 

I 

MAY 

0 

7 2025 

This 

form must 

be 

filed whenever 

real 

estate 

or 

some 

types 

of personal 

property 

are transferred 

{even 

if 

you are not recording 

a deed). 

The 

By 

completed Affidavit must be filed by the new owner with the assessor for the SE Fo 

township where the property 

is located within 

45 days 

of 

the transfer...’ The informai ion 

on 

this 

form 

is NOT CONFIDENTIAL, 

1, 

Street Address 

of Property 

2, 

County 

3. 

bate 

of Transfer 

{or 

land 

contract signed) 

117 8. Trybom Drive 

Tron 

S525 

4. 

Location 

of 

Real Estate 

{Check appropriate 

field and enter name 

5, 

burchase Price 

of Real Estate 

in 

the space below. } 

$331,000.00 

— 

City 

.X 

_ Township 

Village 

Bates 

6. 

Seller's 

(Transferor) 

Name 

Ray 

S. 

Kolvunen 

7. 

Property Identification Number 

(PIN). 

If 

you don’t Have 

a 

PIN, 

8. 

Buyer's 

(Transferes). 

Name and 

attach legal description, 

Mailing Address 

PIN, 

This number ranges 

from 

10 

to 

25 digits. 

It usually includes 

hyphens and sometimes includes letters.

Page 6

‘

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

APR 14 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / 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 

ME 

Last Name/Company Name 

Peggy 

Crooks-Mishacoff 

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

200 Maria Ln 

City or Town 

State 

ZIP Code 

Cottage Grove 

wi 

53527 

Telephone Number 6083955527 

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

crooksmishacoff@gmail.com 

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

} 

First Name 

Ma. 

Last Name 

Firm Name (if any) 

Matiiing Address (No., Street, P.0. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information ‘use the multiple parcel form for additional, contiguous parcels, 

How many parcels are you 

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

appealing? 

Yes* 

No** 

*f No, you must file separate appeals for each parcel 

Proparty Address (No., Street) 

117 South Trybom Dr. 

ZIP Code 

48935 

State 

County Iron 

Mi 

Clty or Town 

Iron River 

Taxing Authority (City or Township}

Page 2

po 

any 

Tex? 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check at that apply) 

‘Frue Cash and Taxable Value 

{0 Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

As the attached documents show, there are a number of reasons we are appealing both the true cash and taxable 

values of out property. We bought the subject parcel in April 2025 for $331,000. At the same time, we purchased a 

separate back lot for $5000. The back lot is not subject to this appeal. The following is a list of issues we raise in 

support of our argument that the Bates Township assessor violated numerous principals of Michigan tax valuation law. 

1) The bor hearing was held in violation of our procedural due process rights when the assessor repeatedly 

interrupted my arguments to the board without prompting or questions from anyone. 

2) Excessive appreciation v. county values (the proposed valuation for 2026 is a 109% increase in our taxes--neatly 

$5000 increase. Preposterous in this market. 

J Inequity of assessment versus immediate neighbor and other comps in our area violates the Michigan and US 

onstitutions 

4) No valid reason for the $51, 968 increase in valuation from the time of purchase in April 2025 to 2026--county 

inflation rate is 2.7 percent. 

5) We paid too much for the property at $331,000, and suggest a valuation closer to $282,000 as the more correct 

valuation. 

6) The non-PRE hit to us at the current valuation assumes that every homeowner with a PRE exemption in Michigan 

will buy nearly $50,000 worth of TAXABLE items next year--that is ridiculous. 

7) Townships in lower Michigan understand that the PRE hit deters businesses and people from buying property in an 

area when we pay three times in taxes what pour neighbor with a fancier home pays. 

Section 6: Jurisdictional Issues 

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

Yes 

[wl] No 

If Yes, check which BOR you attended: 

March 

0 July 

O December 

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

[I Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

{1 other 

If you checked “other” above, explain: 

Year(s) under appeal: 2026

Page 3

AR, 

a 

kg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel NemBer: 

30H -400-01 7-00 

Classification of Property: 

Real 

Personal [] {check one) 

Agricultural [J 

Commercial] 

Industria 

[] 

Residential 

¥4 

 Timber-Gutover [1 

Developmental 0 utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $101,484 

$191,484 

What do you believe is the fair market value (also known as true cash value)? 

$282,000 

What do you belleve is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$1 41 L000 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this patition for all tax years at 

Issue? 

[7 ves 

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 50% as of the date of the filing of this petition for ali tax years at 

Issue, the filing fee is based on the greater of the Siate Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parce with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parce! being appealed, not to

Page 4

me

Page 5

Pro

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Peggy Crooks-Mishacoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001210

Township Of Bates,

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 21, 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

Peggy Crooks-Mishacoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001210

Township Of Bates,

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 21, 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

Peggy Crooks-Mishacoff,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001210

Township Of Bates,

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 21, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

APR 14 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / 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 

ME 

Last Name/Company Name 

Peggy 

Crooks-Mishacoff 

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

200 Maria Ln 

City or Town 

State 

ZIP Code 

Cottage Grove 

wi 

53527 

Telephone Number 6083955527 

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

crooksmishacoff@gmail.com 

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

} 

First Name 

Ma. 

Last Name 

Firm Name (if any) 

Matiiing Address (No., Street, P.0. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information ‘use the multiple parcel form for additional, contiguous parcels, 

How many parcels are you 

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

appealing? 

Yes* 

No** 

*f No, you must file separate appeals for each parcel 

Proparty Address (No., Street) 

117 South Trybom Dr. 

ZIP Code 

48935 

State 

County Iron 

Mi 

Clty or Town 

Iron River 

Taxing Authority (City or Township}

Page 2

po 

any 

Tex? 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check at that apply) 

‘Frue Cash and Taxable Value 

{0 Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

As the attached documents show, there are a number of reasons we are appealing both the true cash and taxable 

values of out property. We bought the subject parcel in April 2025 for $331,000. At the same time, we purchased a 

separate back lot for $5000. The back lot is not subject to this appeal. The following is a list of issues we raise in 

support of our argument that the Bates Township assessor violated numerous principals of Michigan tax valuation law. 

1) The bor hearing was held in violation of our procedural due process rights when the assessor repeatedly 

interrupted my arguments to the board without prompting or questions from anyone. 

2) Excessive appreciation v. county values (the proposed valuation for 2026 is a 109% increase in our taxes--neatly 

$5000 increase. Preposterous in this market. 

J Inequity of assessment versus immediate neighbor and other comps in our area violates the Michigan and US 

onstitutions 

4) No valid reason for the $51, 968 increase in valuation from the time of purchase in April 2025 to 2026--county 

inflation rate is 2.7 percent. 

5) We paid too much for the property at $331,000, and suggest a valuation closer to $282,000 as the more correct 

valuation. 

6) The non-PRE hit to us at the current valuation assumes that every homeowner with a PRE exemption in Michigan 

will buy nearly $50,000 worth of TAXABLE items next year--that is ridiculous. 

7) Townships in lower Michigan understand that the PRE hit deters businesses and people from buying property in an 

area when we pay three times in taxes what pour neighbor with a fancier home pays. 

Section 6: Jurisdictional Issues 

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

Yes 

[wl] No 

If Yes, check which BOR you attended: 

March 

0 July 

O December 

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

[I Not required to attend 

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

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

{1 other 

If you checked “other” above, explain: 

Year(s) under appeal: 2026

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AR, 

a 

kg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel NemBer: 

30H -400-01 7-00 

Classification of Property: 

Real 

Personal [] {check one) 

Agricultural [J 

Commercial] 

Industria 

[] 

Residential 

¥4 

 Timber-Gutover [1 

Developmental 0 utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $101,484 

$191,484 

What do you believe is the fair market value (also known as true cash value)? 

$282,000 

What do you belleve is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$1 41 L000 

assessed value) 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this patition for all tax years at 

Issue? 

[7 ves 

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 50% as of the date of the filing of this petition for ali tax years at 

Issue, the filing fee is based on the greater of the Siate Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parce with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parce! being appealed, not to

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