Perry Tresh, Petitioner V Township Of Leelanau, 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

Perry Tresh, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002875

Township Of Leelanau,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 2, 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

Perry Tresh, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-002875

Township Of Leelanau,

Respondent.

ORDER GRANTING JOINT MOTION TO WITHDRAW

ORDER OF DISMISSAL

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

have filed a Joint Motion to Withdraw the appeal. Therefore,

IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. 

IT IS FURTHER ORDERED that this case is DISMISSED. 

This order resolves all pending issues and closes the case.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: January 2, 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Parr Towel 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

id 

MTT Docket No. 25-002875 

Township of Leelanau 

Respondent(s) 

JOINT MOTION TO WITHDRAW APPEAL 

1. 

Petitioner wishes to withdraw its appeal in the above-captioned docket. 

2. 

Good cause exists to grant withdrawal because: 

Petitioner has sold the subject property. The amount in controversy no longer justify the 

time and cost of litigation for either party. 

3. 

Respondent has no objection to Petitioner's request to withdraw the appeal. 

4. 

The parties ask this Tribunal to grant Petitioner's request to withdraw the appeal and 

dismiss the abg¥e-captioned docket. 

12/19/2025 

Petitioner/Representative (sign here) 

Date 

Timothy M. White, Parker Harvey PLC - Attorneys for Petitioner 

[Print/type name of person signing] 

Bary Walton 

12/19/2025 

Respondent/Representative (sign here) 

Date

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

Perry Tresh,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002875

Township Of Leelanau,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002875

Page 2 of 6

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: November 10, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Perry Tresh,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002875

Township Of Leelanau,

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

Page 4

MTT

Page 5

ST

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

R= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Perry Tresh 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002875 

Township of Leelanau 

Respondent(s) 

REQUEST FOR INFORMAL SETTLEMENT CONFERENCE 

1. 

| am requesting an informal settlement conference be scheduled and held to discuss this 

case. 

2. 

A hearing has not yet been scheduled in this case. 

3. 

Name of Requestor: Timothy M. White 

Requestor's Phone Number: 

(231) 929-4878 

Requestor’'s Email (if any): twhite@parkerharvey.com 

4. 

The requester is the: 

[Taxpayer [Local Unit of Government 

tiv 

of Petitioner 

A 

A 

[vA 

Authorized Repre 

FA 

p RofueclolSianatate 

botover 

[{ 

2025 

Date

Page 2

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date October 16, 2025 

, 

| served a copy of this request on 

Barry Wauldron, Leelanau Twp. Assessor 

(the opposing party if not represented or their 

representative) by: 

[IPersonal Delivery 

[J] First Class Mail [_] Registered or Certified Mail or 

[Other Designated Delivery Service (UPS, FedEx) 

October 16, 2025 

Date 

V4). Aigrgaret M. Sawyer 

*A copy of this request must also be filed with the Michigan Tax Tribunal. 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

E-Filing: https://eFiling.apps.lara.state.mi.us

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002875

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Leelanau (LEELANAU)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Barry

M.I.

Last Name

Wauldron

Firm Name (if any)

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

P O Box 338

City or Town

Northport

State

Michigan

ZIP Code

49670

Telephone Number

231-386-5138

Fax Number

E-mail Address

assessor@leelanautownshipmi.gov

Section 3: Subject Property Information

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

No

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

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

2025 AV = 50% of TCV as required by law. The parcel is consistently and uniformly

assessed.

$60,400 was added as new and additions value for 2025 resulting from assessor

inspection and updates to the residential building description.

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: March

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

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

MI

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

008-226-011-60

Classification of Property:

Real 

Residential

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

631600

Current Taxable Value as established by the BOR:

360683

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

1263150

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

631575

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Barry Wauldron

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Perry

M.I.

Last Name/Company Name

Tresh

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

505 Grace Street

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

2489048545

Fax Number

E-mail Address

ptresh@gmail.com

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

First Name

Timothy

M.I.

M

Last Name

White

Firm Name (if any)

Parker Harvey, PLC

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

901 S Garfield Avenue Suite 200

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

231-929-4878

Fax Number

231-929-4128

E-mail Address 

twhite@parkerharvey.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

12202 E.Woosley Lake Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Northport

Michigan

49670

Taxing Authority (City or Township)

Township Of Leelanau (LEELANAU)

County 

Leelanau

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed Value exceeds 50% of the parcel's True Cash Value. Taxable Value was increased in excess of inflation rate multiplier, there was no transfer of 

ownership, and Assessor's claim of "omitted property" are false.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 008-226-011-60

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

631600

Current Taxable Value as established by the BOR:

357883

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

1177800 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

588900

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

300283

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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 $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Timothy M. White

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

Perry Tresh,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002875

Township Of Leelanau,

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 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Perry Tresh,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002875

Township Of Leelanau,

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 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Perry Tresh,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002875

Township Of Leelanau,

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 11, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

: Michigan Department of Treasury 

618 (Rev. 11-12) 

Reset Form 

1 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

Mary and Perry Tresh 

Township or City 

County 

Northport 

Leelanau 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

008-226-011-60 

Protested Item 

[x] Assessed Value 

[¥] Tentative Taxable Value 

- [| Classification 

[J Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$631,600 

$588,907 

$360,683 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[] Agricultural 

[] Industrial 

[] Timber Cutover 

[] utility (Personal Property Only) 

1 Commercial 

[x] Residential 

J Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

| 

This increase reflects a 25% increase to the assessed and proposed taxable value of the referenced property 

amounting to a $69,482 change. The stated reason for change is "omitted propety". There has been no change to 

the property that would warrant this increase, nor is there any other property associated with the parcel. 

CRRTIFIGATION, 

2 

llesp ns bal — 

Thavch 0,205 

SI5ema 

st Nethill, Ee F B- ant- 5ga0

Page 2

"Form 618, Page 2 

A 

o 

-¢f 

—— 

< 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 008-226-0460 

| 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state 

i 

i 

{Denied 

[[] Assessed Value Changed From 

[to] 

L 

Record of vote - Board or three member commits 

of board 

Chairperson: Xl Yes 

[ 

|No Pir 

Member $<] Yes 

[CINo wer Member: B4 Yes 

[ 

|No AC 

Reason for board action 

AJ, A, REE > “ia ¢ 0 14 JS 

Initials 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura) 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

. 

[] Denied 

Tentative Taxable Value Changed From 

o_ 

35 / 8 8s 

Record of vote - Board or three member committee of board 

Chairperson: [X] Yes 

[| No PLR 

Member: X Yes 

[ | No 

§ fein Xl Yes [No MC 

Reason for board action ALLOWE? PEFPRECIA 140/74 

[/Y74 PRI [1] R COVSTRICT (oN 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P-O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [_] Yes 

[ 

JNo ——— 

Member: [ 

Yes 

[ 

[No 

—m 

Member Clyes [No 

Reason for board action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at P.O. Box 30471, Lansing, MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL

Page 3

“o

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Perry

M.I.

Last Name/Company Name

Tresh

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

505 Grace Street

City or Town

Northville

State

Michigan

ZIP Code

48167

Telephone Number

2489048545

Fax Number

E-mail Address

ptresh@gmail.com

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

First Name

Timothy

M.I.

M

Last Name

White

Firm Name (if any)

Parker Harvey, PLC

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

901 S Garfield Avenue Suite 200

City or Town

Traverse City

State

Michigan

ZIP Code

49686

Telephone Number

231-929-4878

Fax Number

231-929-4128

E-mail Address 

twhite@parkerharvey.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

12202 E.Woosley Lake Rd.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Northport

Michigan

49670

Taxing Authority (City or Township)

Township Of Leelanau (LEELANAU)

County 

Leelanau

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Assessed Value exceeds 50% of the parcel's True Cash Value. Taxable Value was increased in excess of inflation rate multiplier, there was no transfer of 

ownership, and Assessor's claim of "omitted property" are false.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 008-226-011-60

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

631600

Current Taxable Value as established by the BOR:

357883

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

1177800 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

588900

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

300283

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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 $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Timothy M. White

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.