Peyton M Picard, Petitioner V Township Of Kasson, 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

Peyton M Picard,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003512

Township Of Kasson, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

December 16, 2026 

HEARING TIME:

1:45 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

577108031 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

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

dokumento.

Page 2

MTT Docket No. 25-003512

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to

Page 3

MT

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

Peyton M Picard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003512

Township Of Kasson,

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. 25-003512

Page 2 of 8

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

Page 3

STATE OF

Page 4

MTT

Page 5

STATE

Page 6

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

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 

Petitioner(s) 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 

 

 

 

 

_____________________________, 

Respondent(s) 

 

PROOF OF SERVICE 

 

 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

 

served a copy of the ___________________ relative to the above-captioned matter upon: 

 

[Provide name and address of the party/people being served] 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

________________________________________________ 

 

 

 

 

 

 

 

 

 

 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

 

 

 

PICARD PEYTON & ANKERSON ISABELLA

25-003512

25-003512KASSON TOWNHSIP

JULIE KROMBEEN

OCTOBER 28, 2025

ANSWER TO PETITION AND OTHER DOCUMENTS

PICARD PEYTON & ANKERSON ISABELLA

9499 S NASH RD

MAPLE CITY, MI 49664

JULIE KROMBEEN

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

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

MAPLE CITY, MI 49664

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

-1,500

55,000

-1,500

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

MAPLE CITY MI 49664

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM KASSON TOWNSHIP

JULIE KROMBEEN, ASSESSOR

3900 S TOWNLINE RD

CEDAR, MI 49621

45-007-010-012-30

PICARD PEYTON & ANKERSON ISABELLA

S NASH RD

9499 S NASH RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

36,376

55,000

18,624

2. ASSESSED VALUE:

55,000

56,500

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

56,500

WAS

2024

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

THE 2025 KASSON TOWNSHIP MARCH BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 10TH: 9 AM TO 3 PM &

WEDNESDAY MARCH 12TH: 3 PM TO 9 PM AT THE TOWNSHIP HALL: 10988 S NEWMAN RD, MAPLE CITY. TAXPAYERS MAY

SUBMIT PETITIONS BY E-MAIL TO KASSON.ASSESSOR@GMAIL.COM OR VIA REGULAR FIRST-CLASS US MAIL TO ABOVE

ADDRESS; ON OR BEFORE MARCH 8; L-4035 PETITION FORMS CAN BE FOUND AT:

HTTPS://LEELANAU.GOV/TOWNSHIPS/KASSON/INDEX.PHP PLEASE CONTACT JULIE KROMBEEN AT 231-667-0570 OR

KASSON.ASSESSOR@GMAIL.COM AT ANY TIME PRIOR TO THE MEETING OF THE MARCH BOARD OF REVIEW TO DISCUSS

ANY QUESTIONS OR CONCERNS YOU MAY HAVE REGARDING YOUR ASSESSMENT.

(231) 667-0570

JULIE KROMBEEN

KASSON.ASSESSOR@GMAIL.COM

PT OF SE 1/4 OF NW 1/4 SEC 10 COM AT N 1/4 COR SD SEC TH S 01 DEG 35'25" W ALG N-S 1/4 LN 1798.05 FT TO POB TH N 95

DEG 09'19" W 1136.14 FT TO C/L NASH RD TH NLY 151.23 FT ALG SD C/L & ARC OF 2744.15 FT RAD CRV TO RIGHT (CHORD=N

00 DEG 58'14" E 151.22 FT) TH S 86 DEG 27'40" E 416.60 FT TH N 01 DEG 35'25" E 300.00 FT TO N 1/8 LN TH S 86 DEG 35'19" E

402

Residential

402

Residential

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

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

03/13/2025 02:06 PM

BOARD OF REVIEW DECISION

CEDAR, MI 49621

3900 S TOWNLINE RD

JULIE KROMBEEN, ASSESSOR

KASSON TOWNSHIP

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

100.0000

2025

159,400

"BOARD OF REVIEW" TAXABLE VALUE 

159,400

2025 ORIGINAL TAXABLE VALUE 

(If the above amounts are the same, no revisions have occured)

"BOARD OF REVIEW" ASSESSED VALUE 

2025

159,400

159,400

2025 ORIGINAL ASSESSED VALUE

UNIFORMLY ASSESSED

Board of Review Comments:

They have made the following determination based on the information you supplied.

45-007-010-012-00

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

MAPLE CITY MI 49664

9499 S NASH RD

PICARD PEYTON & ANKERSON ISAB

NWLY 85.02 FT ALG SD C/L NASH RD TH ALG ARC OF 1680

FT RAD CRV TO LEFT (CHORD=N 00 DEG 20' 31" W 85.01

FT) TH N 01 DEG 47' 30" W 271.49 FT CONT ALG SD C/L

NASH RD TH NLY 41.52 FT CONT ALG SD C/L NASH RD

ALG ARC OF 2744.15 FT RAD CRV TO RIGHT (CHORD=N 01

DEG 02' 30" W 41.52 FT) TH S 85 DEG 09' 19" E 1136.14 FT TO

SD N-S 1/4 LN TH S 01 DEG 35' 25" W 406.65 FT ALG SD N-S

1/4 LN TO POB (A/K/A PARCEL B) SEC 10 T28N R13W 10 A

9499 S NASH RD

45-007-010-012-00

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

FROM

2025

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

Page 1

2025 KASSON RURAL & AG ECF: 1.082

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

Terms of SaleInf. Adj. Sale $Asd. when SolAsd/Adj. SaleCur. Appraisal

007-001-004-00

8242 S SULLIVAN

06/24/22

$280,000

WD

3-ARM'S LENGT

$280,000

$76,800

27.43

$230,581

007-001-004-00

8242 S SULLIVAN

10/06/23

$335,000

WD

3-ARM'S LENGT

$335,000

$102,000

30.45

$230,581

007-001-007-10

8366 S SULLIVAN

11/04/22

$465,000

WD

3-ARM'S LENGT

$465,000

$156,000

33.55

$433,527

007-002-009-00

8335 S MAPLE CITY

07/14/22

$265,000

PTA

3-ARM'S LENGT

$265,000

$89,600

33.81

$333,264

007-002-033-00

74 E WESTERN

05/05/23

$260,000

PTA

3-ARM'S LENGT

$260,000

$116,300

44.73

$232,733

007-002-034-00

E WESTERN

05/05/23

$260,000

PTA

3-ARM'S LENGT

$260,000

$116,300

44.73

$232,733

007-002-036-00

75 E MILL

07/01/22

$249,000

WD

3-ARM'S LENGT

$249,000

$41,500

16.67

$239,520

007-003-006-10

8040 S TREECE

10/24/22

$320,000

WD

3-ARM'S LENGT

$320,000

$106,400

33.25

$394,845

007-003-054-10

8816 S MAPLE CITY

09/30/22

$340,000

WD

3-ARM'S LENGT

$340,000

$121,700

35.79

$349,019

007-004-003-16

8399 S COLD SPRING

09/15/22

$985,000

WD

3-ARM'S LENGT

$985,000

$440,600

44.73

$1,098,670

007-004-009-11

1743 W BURDICKVILLE

07/27/22

$383,000

WD

3-ARM'S LENGT

$383,000

$91,400

23.86

$258,387

007-005-005-33

2617 W HIDDEN BIRCH

07/08/22

$682,000

WD

3-ARM'S LENGT

$682,000

$147,200

21.58

$529,014

007-005-005-33

2617 W HIDDEN BIRCH

10/02/23

$680,000

PTA

3-ARM'S LENGT

$680,000

$261,000

38.38

$529,014

007-007-026-20

3750 W GLEN LAKE HIGHLANDS

05/16/22

$1,100,000

PTA

3-ARM'S LENGT

$1,100,000

$332,700

30.25

$1,000,675

007-010-018-70

359 W VALLEY

09/25/23

$875,000

WD

3-ARM'S LENGT

$875,000

$231,000

26.40

$752,892

007-011-013-30

58 E VALLEY

10/06/23

$605,000

WD

3-ARM'S LENGT

$605,000

$224,700

37.14

$558,795

007-015-004-30

10388 S MAPLE CITY

12/15/23

$355,000

WD

3-ARM'S LENGT

$355,000

$130,000

36.62

$319,963

007-017-001-10

10146 S COLEMAN

09/19/22

$270,000

WD

3-ARM'S LENGT

$270,000

$108,900

40.33

$231,601

007-019-004-80

11007 S ROLLING MEADOWS

06/01/22

$840,000

WD

3-ARM'S LENGT

$840,000

$359,200

42.76

$873,454

007-019-008-10

3550 W EMPIRE

06/21/22

$379,000

WD

3-ARM'S LENGT

$379,000

$101,300

26.73

$302,879

007-024-003-10

11151 S BRIGHT

09/18/23

$415,000

WD

3-ARM'S LENGT

$415,000

$171,600

41.35

$413,894

007-024-003-30

11259 S BRIGHT

10/28/22

$285,000

PTA

3-ARM'S LENGT

$285,000

$80,800

28.35

$360,342

007-029-013-10

12804 S COLEMAN

08/18/22

$675,000

WD

3-ARM'S LENGT

$675,000

$237,700

35.21

$695,164

007-032-001-15

2241 W ARMSTRONG

02/15/23

$640,000

WD

3-ARM'S LENGT

$640,000

$312,000

48.75

$592,371

007-032-007-30

13450 S COLEMAN

01/19/24

$500,000

WD

3-ARM'S LENGT

$500,000

$182,500

36.50

$446,012

007-033-004-00

1677 W TRAVERSE

09/29/22

$419,000

PTA

3-ARM'S LENGT

$419,000

$155,800

37.18

$461,481

007-034-009-70

394 W BEECH BARK

05/17/23

$930,000

PTA

3-ARM'S LENGT

$930,000

$436,700

46.96

$905,508

007-500-001-00

13033 S MARTIN

04/07/23

$668,093

PTA

3-ARM'S LENGT

$668,093

$87,200

13.05

$586,310

007-500-014-00

13447 S MARTIN

07/14/23

$587,500

WD

3-ARM'S LENGT

$587,500

$106,000

18.04

$461,886

Totals:

$15,047,593

$15,047,593

$5,124,900

$14,055,115

Sale. Ratio =>

34.06

Std. Dev. =>

9.29

SEE ATTACHED BSA ANALYSIS FOR BARNS & OTHER AG BUILDINGS/MOBIL HOMES:

ECF FOR AG BUILDINGS .929 

ECF FOR MOBIL HOMES 1.763

Page 2

Land + YardBldg. Residual Cost Man. $

E.C.F.

Floor Area

$/Sq.Ft.

ECF Area ev. by Mean (%

STYLE

Land Valueer Parcels in LAND TBL

CLASS

$41,826

$238,174

$190,469

1.250

1,400

$170.12

R

13.2001

RANCH

$39,000

RESIDENTIAL

401

$41,826

$293,174

$190,469

1.539

1,400

$209.41

R

42.0761

RANCH

$39,000

RESIDENTIAL

401

$134,459

$330,541

$301,784

1.095

1,434

$230.50

R

2.3169

RANCH

$122,400

RESIDENTIAL

401

$67,752

$197,248

$267,923

0.736

1,920

$102.73

R

38.2248

RANCH

$65,100

RESIDENTIAL

401

$82,227

$177,773

$141,586

1.256

1,020

$174.29

R

13.7124

RANCH

$80,000

007-002-034-00 RESIDENTIAL

401

$82,227

$177,773

$141,586

1.256

1,020

$174.29

R

13.7124

RANCH

$80,000

007-002-033-00 RESIDENTIAL

401

$65,597

$183,403

$175,503

1.045

1,448

$126.66

R

7.3442

CHALET

$65,100

RESIDENTIAL

401

$72,752

$247,248

$325,018

0.761

2,132

$115.97

R

35.7738

SPLIT LEVEL

$65,100

RESIDENTIAL

401

$82,592

$257,408

$268,847

0.957

2,358

$109.16

R

16.1006

SPLIT

Page 3

KASSON TOWNSHIP 2025 LAND AND ECF STUDY

KASSON 2025 VACANT ACREAGE SALES ANALYSIS: RESIDENTIAL RATE TABLES

Parcel Number

Street Address

Sale Date

Sale Price

Instr.

NOTATIONS:

SALE PRICE:

10 ACRE RANGE: 15,300

003-023-008-20

S MAPLE CITY RD

05/16/23

$165,000

QC

WOODED/CREEK

$165,000

003-020-004-00

S WHEELER RD

09/29/22

$153,000

PTA

WOODED/ROLLING

$153,000

003-020-004-05

S WHEELER

Page 4

LAND RESIDUAL:

NET ACRES:

$ PER

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

*** Information herein deemed reliable but not guaranteed***

LEELANAU

County:

KASSON TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

45-007-010-012-30

34,644C

50,000

0

50,000

2023

36,376C

56,500

0

56,500

2024

55,000S

55,000

0

55,000

2025

Tentative

Tentative

Tentative

Tentative

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

KASSON 20 ACRE RANGE 10.00 Acres 11000 100 110,000

 10.00 Total Acres Total Est. Land Value = 110,000

Land Value Estimates for Land Table res.RESIDENTIAL

JK 05/30/2024 INSPECTED

SEB 12/10/2016 Inspected

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

X

 

X

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

 

X

 

 

 

 

 

Public

Improvements

Vacant

X

Improved

 

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Kasson, County of

Leelanau, Michigan

Comments/Influences

PT OF SE 1/4 OF NW 1/4 SEC 10 COM AT N

1/4 COR SD SEC TH S 01 DEG 35'25" W ALG

N-S 1/4 LN 1798.05 FT TO POB TH N 95 DEG

09'19" W 1136.14 FT TO C/L NASH RD TH NLY

151.23 FT ALG SD C/L & ARC OF 2744.15 FT

RAD CRV TO RIGHT (CHORD=N 00 DEG 58'14" E

151.22 FT) TH S 86 DEG 27'40" E 416.60

FT TH N 01 DEG 35'25" E 300.00 FT TO N

1/8 LN TH S 86 DEG 35'19" E ALG N 1/8 LN

719.95 FT TO N-S 1/4 LN TH S 01 DEG

35'25" W ALG N-S 1/4 LN 478.66 FT TO POB

(A/K/A PARCEL C) SEC 10 T28N R13W 9.25 A

M/L 2008 SPLIT FROM 007-010-012-00 INTO

007-010-012-20, 007-010-012-30,

007-010-012-40 WITH REMAINIG PARCEL

RETAINED PARENT PARCEL ID NUMBER

007-010-012-00

Tax Description

PICARD PEYTON & ANKERSON ISABELLA

9499 S NASH RD

MAPLE CITY MI 49664

Owner's Name/Address

S NASH RD

Property Address

2026 Est TCV Tentative

Map #: 

P.R.E. 100% 01/29/2025 

School: GLEN LAKE COMMUNITY SCH DIST

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-VACANT

100.0

DEED

1238:488

03-ARM'S LENGTH

LC

08/20/2015

174,900

PIATT DANIEL & TAMI JO

WILLIAMS JOSEPH G

0.0

DEED

2024000811

20-MULTI PARCEL SALE REF

WD

02/03/2024

1

PIATT DANIEL & TAMI JO

WILLIAMS JOSEPH G

100.0

PROPERTY TRANSFER 

03-ARM'S LENGTH

PTA

02/13/2024

365,000

PEYTON MAXWELL PICARD & 

PIATT DANIEL & TAMI JO

100.0

DEED

2024000812

20-MULTI PARCEL SALE REF

WD

02/14/2024

365,900

PICARD PEYTON & ANKERSON I

PIATT DANIEL & TAMI JO

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/28/2025

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

Page 1

*** Information herein deemed reliable but not guaranteed***

LEELANAU

County:

KASSON TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

45-007-010-012-00

81,824C

113,800

62,000

51,800

2023

85,915C

155,100

96,600

58,500

2024

159,400S

159,400M

159,400

102,500

56,900

2025

Tentative

Tentative

Tentative

Tentative

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit PE07-0496, Issued 09/25/2007: Reconnecting OH

Service, Consumers. Power was off for over six months.

Work Description for Permit PM05-0179, Issued 03/24/2005: Renter:Cheryl Askwith

9499 Nash Rd 228-7804

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

KASSON 20 ACRE RANGE 10.35 Acres 11000 100 113,850

 10.35 Total Acres Total Est. Land Value = 113,850

Land Value Estimates for Land Table res.RESIDENTIAL

JK 09/12/2024 INSPECTED

JK 07/27/2023 INSPECTED

SEB 12/10/2016 Inspected

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

X

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

 

X

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Kasson, County of

Leelanau, Michigan

Comments/Influences

PT OF SE 1/4 OF NW 1/4 SEC 10 COM N 1/4

COR SD SEC TH S 01 DEG 35' 25" W 2204.70

FT ALG N-S 1/4 LN SD SEC TO POB TH N 84

DEG 37' 19" W 1115.50 FT TO C/L NASH RD

TH NWLY 85.02 FT ALG SD C/L NASH RD TH

ALG ARC OF 1680 FT RAD CRV TO LEFT

(CHORD=N 00 DEG 20' 31" W 85.01 FT) TH N

01 DEG 47' 30" W 271.49 FT CONT ALG SD

C/L NASH RD TH NLY 41.52 FT CONT ALG SD

C/L NASH RD ALG ARC OF 2744.15 FT RAD CRV

TO RIGHT (CHORD=N 01 DEG 02' 30" W 41.52

FT) TH S 85 DEG 09' 19" E 1136.14 FT TO

SD N-S 1/4 LN TH S 01 DEG 35' 25" W

406.65 FT ALG SD N-S 1/4 LN TO POB (A/K/A

PARCEL B) SEC 10 T28N R13W 10 A M/L 

2008 SPLIT INTO 007-010-012-20,

007-010-012-30, 007-010-012-40 WITH

REMAINIG PARCEL RETAINED PARENT PARCEL ID

NUMBER 007-010-012-00

Tax Description

PICARD PEYTON & ANKERSON ISABELLA

9499 S NASH RD

MAPLE CITY MI 49664

Owner's Name/Address

9499 S NASH RD

Property Address

2026 Est TCV Tentative

Map #: 19

PM05-0179

03/24/2005

MECHANICAL

P.R.E. 100% 02/23/2024 

PE07-0496

09/25/2007

ELECTRICAL

School: GLEN LAKE COMMUNITY SCH DIST

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-IMPROV

0.0

DEED

1088:306

06-COURT JUDGEMENT

SD

06/10/2011

0

WILLIAMS JOSEPH G

STACHOWIAK JOE J & ELAINE 

100.0

DEED

1238:488

03-ARM'S LENGTH

LC

08/20/2015

174,900

PIATT DANIEL & TAMI JO

WILLIAMS JOSEPH G

0.0

DEED

2024000811

16-LC PAYOFF

WD

02/13/2024

1

PIATT DANIEL & TAMI JO

WILLIAMS JOSEPH G

100.0

DEED

2024000812

19-MULTI PARCEL ARM'S LEN

WD

02/14/2024

365,900

PICARD PEYTON & ANKERSON I

PIATT DANIEL & TAMI JO

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/28/2025

Page 2

Class: C

Effec. Age: 30

Floor Area: 1,468 

Total Base New : 245,363 E.C.F.

Total Depr Cost: 171,753 X 1.082

Estimated T.C.V: 185,837 

Cost Est. for Res. Bldg: 1 Single Family FARMHOUSE Cls C Blt 1895

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 1264 SF Floor Area = 1468 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=70/100/100/100/70

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1.5 Story Siding Basement 408 

1 Story Siding Basement 406 

1 Story Siding Crawl Space 450 

 Total: 210,599 147,419

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 4,567 3,197 

Water/Sewer

 1000 Gal Septic 1 4,782 3,347 

 Water Well, 200 Feet 1 10,774 7,542 

Balcony

 Wood Balcony 60 2,673 1,871 

Built-Ins

 Appliance Allow. 1 2,767 1,937 

Fireplaces

 Interior 2 Story 1 6,649 4,654 

 Wood Stove 1 2,552 1,786 

 Totals: 245,363 171,753

Notes: 

 ECF (RURAL) 1.082 => TCV: 185,837

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

Wood Balcony

60

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

1

 

 

 

 

 

 

 

 

1

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self

Page 3

***

Page 4

Tot

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

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

MAPLE CITY, MI 49664

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

4,300

159,400

4,300

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

MAPLE CITY MI 49664

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM KASSON TOWNSHIP

JULIE KROMBEEN, ASSESSOR

3900 S TOWNLINE RD

CEDAR, MI 49621

45-007-010-012-00

PICARD PEYTON & ANKERSON ISABELLA

9499 S NASH RD

9499 S NASH RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

85,915

159,400

73,485

2. ASSESSED VALUE:

159,400

155,100

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

155,100

WAS

2024

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

THE 2025 KASSON TOWNSHIP MARCH BOARD OF REVIEW WILL MEET ON MONDAY, MARCH 10TH: 9 AM TO 3 PM &

WEDNESDAY MARCH 12TH: 3 PM TO 9 PM AT THE TOWNSHIP HALL: 10988 S NEWMAN RD, MAPLE CITY. TAXPAYERS MAY

SUBMIT PETITIONS BY E-MAIL TO KASSON.ASSESSOR@GMAIL.COM OR VIA REGULAR FIRST-CLASS US MAIL TO ABOVE

ADDRESS; ON OR BEFORE MARCH 8; L-4035 PETITION FORMS CAN BE FOUND AT:

HTTPS://LEELANAU.GOV/TOWNSHIPS/KASSON/INDEX.PHP PLEASE CONTACT JULIE KROMBEEN AT 231-667-0570 OR

KASSON.ASSESSOR@GMAIL.COM AT ANY TIME PRIOR TO THE MEETING OF THE MARCH BOARD OF REVIEW TO DISCUSS

ANY QUESTIONS OR CONCERNS YOU MAY HAVE REGARDING YOUR ASSESSMENT.

(231) 667-0570

JULIE KROMBEEN

KASSON.ASSESSOR@GMAIL.COM

PT OF SE 1/4 OF NW 1/4 SEC 10 COM N 1/4 COR SD SEC TH S 01 DEG 35' 25" W 2204.70 FT ALG N-S 1/4 LN SD SEC TO POB

TH N 84 DEG 37' 19" W 1115.50 FT TO C/L NASH RD TH NWLY 85.02 FT ALG SD C/L NASH RD TH ALG ARC OF 1680 FT RAD CRV

TO LEFT (CHORD=N 00 DEG 20' 31" W 85.01 FT) TH N 01 DEG 47' 30" W 271.49 FT CONT ALG SD C/L NASH RD TH NLY 41.52 FT

401

Residential

401

Residential

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. 25-003512

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Kasson (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

Julie

M.I.

Last Name

Krombeen

Firm Name (if any)

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

3900 S Townline Rd

City or Town

Cedar

State

Michigan

ZIP Code

49621

Telephone Number

231-228-5949

Fax Number

E-mail Address

TWPASSESSOR@GMAIL.COM

Section 3: Subject Property Information

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

Yes

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

Yes 

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

Subject parcels are uniformly assessed using the established 2025 land & ECF rates

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?

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

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

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:

007-010-012-00

Classification of Property:

Real 

Residential

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

159400

Current Taxable Value as established by the BOR:

159400

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

318800

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

159400

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

Parcel Identification Number:

007-010-012-30

Classification of Property:

Real 

Residential

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

55000

Current Taxable Value as established by the BOR:

55000

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

110000

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

110000

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

Page 4

STATE

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

Page 1

GRETCHEN WHITMER 

. RECEIVED 

“AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, If applicable. If you do not 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

PEYTON 

M 

PICARD 

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

9499 S NASH RD 

City or Town 

State 

ZIP Code 

MAPLE CITY 

Mi 

49664 

Telephone Number 23 1 -645-4084 

PEYTON.PICARD@NETWORKPARTNERS.COM 

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

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

First Name 

[LEN 

Last Name 

EVAN 

D 

ROHRBACK 

Firm 

Ni 

{Hi 

mene 

VERSATILE MORTGAGE LLC 

Mailing Address {No., Street, P.O. Box or Rural Route} 

810 S GARFIELD AVE, STE A 

City or Town 

State 

ZIP Code 

TRAVERSE CITY 

MI 

49686 

repens mtr 231-946-2202 X101 

EVAN@VERSATILEMORTGAGELLC.COM 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

No** 

appealing? 

*Hf yes, use a muitiple parcet form for information regarding any contiguous parcels, 

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

Property Address {No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

9499 S NASH RD, MAPLE CITY, Mi 49664

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

al that apply) 

[8 True Cash and Taxable Value 

O Poverty Exemption 

[J] Taxable Value Only (catcutation) 

[]] Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PLEASE SEE ADDENDUM #1 (ATTACHED) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[mm] No 

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

March 

|] July 

0 December 

if No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[I Appealing within 35 days of State Tax Commission Order

Page 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 parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

45-007-010-012-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

v 

Current Assessed Vaiue (aiso known as Rd 

Value) as established by the BOR: 

$159,400 

Current Taxable Value as established by the BOR: 

$159,400 

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

$255,900 

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

$127,950 

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

N/A 

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

Parcel Identification Number: 

45-007-010-012-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential

Page 4

STATE OF

Page 5

03/1

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

Peyton M Picard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003512

Township Of Kasson,

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: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Peyton M Picard,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003512

Township Of Kasson,

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: October 7, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

GRETCHEN WHITMER 

. RECEIVED 

“AUG 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes, 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, If applicable. If you do not 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

PEYTON 

M 

PICARD 

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

9499 S NASH RD 

City or Town 

State 

ZIP Code 

MAPLE CITY 

Mi 

49664 

Telephone Number 23 1 -645-4084 

PEYTON.PICARD@NETWORKPARTNERS.COM 

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

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

First Name 

[LEN 

Last Name 

EVAN 

D 

ROHRBACK 

Firm 

Ni 

{Hi 

mene 

VERSATILE MORTGAGE LLC 

Mailing Address {No., Street, P.O. Box or Rural Route} 

810 S GARFIELD AVE, STE A 

City or Town 

State 

ZIP Code 

TRAVERSE CITY 

MI 

49686 

repens mtr 231-946-2202 X101 

EVAN@VERSATILEMORTGAGELLC.COM 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

No** 

appealing? 

*Hf yes, use a muitiple parcet form for information regarding any contiguous parcels, 

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

Property Address {No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

9499 S NASH RD, MAPLE CITY, Mi 49664

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

al that apply) 

[8 True Cash and Taxable Value 

O Poverty Exemption 

[J] Taxable Value Only (catcutation) 

[]] Disabled Veterans Exemption 

0 Uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PLEASE SEE ADDENDUM #1 (ATTACHED) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[mm] No 

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

March 

|] July 

0 December 

if No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[I Appealing within 35 days of State Tax Commission Order

Page 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 parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

45-007-010-012-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

v 

Current Assessed Vaiue (aiso known as Rd 

Value) as established by the BOR: 

$159,400 

Current Taxable Value as established by the BOR: 

$159,400 

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

$255,900 

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

$127,950 

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

N/A 

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

Parcel Identification Number: 

45-007-010-012-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential

Page 4

STATE OF

Page 5

03/1

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.