Phillip Anderson, Catherine Anderson, Petitioners V County 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 

Phillip Anderson and Catherine Anderson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004092 

 

Leelanau County, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioners were placed 

in default on November 14, 2025, because they failed to file a copy of the notice giving 

rise to the appeal, i.e. Principal Residence Exemption (PRE) denial notice. On 

September 22, 2025, the Tribunal extended the time for Petitioners to cure the default 

by an additional 14 days and they have failed to respond. Petitioners have not complied 

with either order, and the latter stated that “failure to comply with this Order may result 

in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, 

the Michigan Court of Appeals summarized factors that the Tribunal should consider 

before imposing the sanction of dismissal. Those factors are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioners’ failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioners’ history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 Id. at 149.

Page 2

MTT Docket No. 24-004092 

Page 2 of 2 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: October 22, 2025 

 

 

By _____________________________ 

kac 

 

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 

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 

Phillip Anderson and Catherine Anderson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004092 

 

Leelanau County, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioners in default on November 14, 2024, because Petitioners failed to file a 

copy of the notice giving rise to the appeal, i.e. Principal Residence Exemption (PRE) 

denial notice.1 Petitioners were required to cure the default within 14 days. In order to 

properly invoke the Tribunal’s jurisdiction, Petitioners must obtain a copy of the PRE 

denial notice from the entity that denied the exemption, presumably Leelanau County, 

and then submit a copy of that notice to the Tribunal. Petitioners have had ample time 

to comply, yet have failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioners’ failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioners to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioners must complete the following to cure the 

default: (1) file a copy of the PRE denial notice, (2) file a Motion to Set Aside Default, 

(3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion 

was served on Respondent. The foregoing must be filed with the Tribunal within 14 

days of the entry of this order.3 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 24-004092 

Page 2 of 2 

 

Failure to comply with this order may result in the dismissal of the case as provided by 

TTR 237.4 

 

 

Entered: September 22, 2025 

 

 

By _____________________________ 

kac 

 

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 

 

 

 

 

4 See also MCL 205.732.

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

Phillip Anderson,Catherine Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004092

County 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.

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.

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.

Page 2

MTT Docket No. 24-004092

Page 2 of 8

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 17, 2024

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 provide 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

Phillip Anderson,Catherine Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004092

County 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.

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.

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.

Page 4

MTT

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.

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Page 1

On 5/28/2018, the previous owner Geraldine Anderson, passed away. On 5/12/20 her property at 291 E 

Harbor Highway Maple City MI 49664, was conveyed to Philip & Catherine Anderson. At this time the 

PRE should have been reset to 0% due to the property changing ownership. As required by MCL 211.7a 

(1) 

(a), the owners must file an affidavit with the township assessor in order to receive a PRE exemption. 

As part of Leelanau County’s PRE audit, it was found that this affidavit was never filed. 

Philip & Catherine Anderson reside at 275 E Harbor Hwy Maple City M1 49664. This has been their 

primary residence since 1995. The property at 291 E Harbor Hwy, is a secondary residence that they 

have advertised as a rental. The owners do not occupy this parcel. 

MCL 211.7a 

MCL 211.7a 

MCL 211.7a 

(1) 

(1) 

(1) 

(a) 

(b) 

(c) 

"Exemption affidavit" means the form prescribed by the department of the treasury upon which 

the owner certifies that the property is the homestead of the owner. The information 

which shall be required on an exemption affidavit shall include the name and address 

of the owner of the property, an identification of whether the property is an integral part of a 

larger assessment unit or of a multipurpose or multidwelling building, the social 

security numbers of the owner signing the exemption affidavit and each resident in the 

homestead with an ownership interest, an identification by address or legal description 

of the property for which the exemption affidavit is filed, and the parcel 

number. 

"Domicile" means a dwelling where an individual has his or her true, fixed, and 

permanent home, to which, whenever absent therefrom, the individual intends 

to return. 

"Homestead" means a dwelling or a unit in a multipurpose or multidwelling building which 

is subject to ad valorem taxes and which is owned and occupied as the principal domicile 

by the owner thereof. 

When a homestead is an integral part of a larger unit of assessment such as commercial 

industrial, developmental, residential, timber cutover, or a multipurpose or multidwelling 

building, the tax on the homestead shall be the same proportion of the total property tax 

as the proportion of the value of the homestead is the total value of the assessed 

property.

Page 2

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05/182020 11:46:00 

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SUMENT NO. ann: 

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DOREY MN. MILLER, 

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PERSONAL REPRESENTATIVE’S DEED 

he Estate of Geraldine Anderson, ¢/o Personal Refésentative, 

Robert Scott Anderson i F043 Golfview Drive, 

Liéland, MI 49654 

“GRANTOR: 

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Highway, Maple 

: City, Michigan 49664, as {énants in the entireties 

the real property situated in the Township of Cleveland, Leelanau County, Michigan, to-wit: 

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291 E. Harbor Highway, Maple City, M1 49664 

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STAT E OF MICHIGAN 

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Page 3

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When recorded return-to: 

David A. Cvengrog:> 

Bishop & Heintz 

440 W. Front. @ Oak, P 0 Box 707 

Traverse City, 

MI 49685-0707 

Prepared. by: 

David A. Cvengiog, Altorney, Bishop & Heintz, P.C,440 W. F ait Street, P.O. 

Box. 707, Traverse City, MI. 49685-0707, 231-946- pa 00” 

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EXHIBIT A 

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 24-004092

Section 1: Respondent’s Contact Information

Filer Type:

Local Unit of Government

Unit of Government

County Of Leelanau (LEELANAU)

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

First Name

Christine

M.I.

Last Name

Kramer

Firm Name (if any)

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

8527 E Government Center Drive

Suite 104

City or Town

Suttons Bay

State

Michigan

ZIP Code

49682

Telephone Number

231-256-9838

Fax Number

231-256-7850

E-mail Address

ckramer@leelanau.gov

Section 3: Subject Property Information

Parcel Identification Number(s):

45-003-014-047-00

Are the parcels listed by Petitioner contiguous or adjoining? If no, list which parcels are adjoining.

 

Classification of Property: Real

Residential

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

Board of Review Decision) 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

Section 4: Explain Your Answer to this Appeal

On 5/28/24, the previous owner Geraldine Anderson, passed away. On 5/12/20 her property at 291 E Harbor Hwy Maple City MI 49664, was conveyed to Philip & 

Catherine Anderson. At this time the Pre exemption should have been reset to 0% due to the changing of ownership. As required by MCL 211.7a (1) (a), the owners 

must file an affidavit with the township assessor in order to receive a PRE exemption. As part of Leelanau County's PRE audit, it was found that an affidavit was 

never filed.

Philip & Catherine Anderson have resided at 275 E Harbor Hwy Maple City MI 49664 as their primary residence since 1995. The property at 291 E Harbor Hwy is 

a secondary residence that they have advertised as a rental.

Section 5: Jurisdictional Issues

List the tax year(s) denied:

2021, 2022, 2023 & 2024

Check what action prompted this appeal:

County

If you checked “other” above, explain:

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

10/23/24

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Christine M Kramer

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

Phillip Anderson,Catherine Anderson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004092

County Of Leelanau,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.i 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: November 14, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004092

Page 2 of 6

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

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

Phillip Anderson,Catherine Anderson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004092

County Of Leelanau,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 277. As such, Petitioner must submit the notice within 

14 days of the entry of this Order. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.ii 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: November 14, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-004092

Page 4 of 6

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 219(5)

Page 5

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

Phillip Anderson,Catherine Anderson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004092

County Of Leelanau,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the

Page 6

MTT

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

Page 1

RECEIVED 

NOV 12 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1L 

Last Name/Company Name 

Phillip & Catherine 

Anderson 

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

275 E Harbor Hwy 

City or Town 

State 

ZIP Code 

Maple City 

Mi 

149664 

Telephone Number 

Fax Number 

231 499-4005 

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

andersonapsvc@aol.com 

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

First Name 

M1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

TranInfo:4606 

26B16336-1 

11/07/24 

Chkit: 

1018 

Ants $25.00

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

003-014-047-00 

How many 

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

parcels are you } [7] yes* 

No*™ 

appealing? 

*If yes, use a muitiple parce! form for information regarding any contiguous parcels. 

1 

**if ho, you must file separate appeals for each non-centigitous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, Clty, ST, ZIP) 

{If muitipte, list first property’s address] 

291 E Harbor Hwy Maple City Mi 49664 

Taxing Authority (Clty or Township) 

County 

Cleveland Township 

Leelanau 

Classification of Property; 

Agricultural 

Commercial 

Industrial 

Residential 

Tlmber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

0 Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

This property is contiguous with my personal residence. homes are thirty feet apart with 

a shared driveway in between. This was my family's home that 

| purchased in 2021 from 

my siblings when my parents passed. 

| have been rebuilding it for the last three years 

and it has been vacant since I've owned it. 

| have not decided if 

| am going to sell it or 

rent it.| have not rented it, but could in the future. 

| have applied for a short term rental 

permit this week so 

| will be prepared in the event 

| do use it as a rental. And if 

| do so, 

| 

understand that the exemption will be removed. My understanding of the Homstead tax 

law, is if the property is adjacent and contiguous and vacant it qualifys for the HPTC. 

Also 

| was never notified at closing or by the county or assesor that this needed to be 

changed. At the very least 

| should not be charged Interest and penalty's 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2021 2022 2023 

Indicate who denied the exemption under appeal: 

Assessor County Treasurer or Equallzation 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON [. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fae of $25.00 Is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature ‘required 

Petitioner or Attarney/Authorized Representative’s Signature: 

TT 

al Lissg Looser 

CC a 

. 

0.0 

Oa 

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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

Phillip Anderson,Catherine Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004092

County 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 279. 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: November 14, 2024

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 provide 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

Phillip Anderson,Catherine Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004092

County 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 279. 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: November 14, 2024

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 provide 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

Phillip Anderson,Catherine Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004092

County 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 279. 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: November 14, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

NOV 12 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1L 

Last Name/Company Name 

Phillip & Catherine 

Anderson 

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

275 E Harbor Hwy 

City or Town 

State 

ZIP Code 

Maple City 

Mi 

149664 

Telephone Number 

Fax Number 

231 499-4005 

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

andersonapsvc@aol.com 

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

First Name 

M1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

TranInfo:4606 

26B16336-1 

11/07/24 

Chkit: 

1018 

Ants $25.00

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

003-014-047-00 

How many 

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

parcels are you } [7] yes* 

No*™ 

appealing? 

*If yes, use a muitiple parce! form for information regarding any contiguous parcels. 

1 

**if ho, you must file separate appeals for each non-centigitous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, Clty, ST, ZIP) 

{If muitipte, list first property’s address] 

291 E Harbor Hwy Maple City Mi 49664 

Taxing Authority (Clty or Township) 

County 

Cleveland Township 

Leelanau 

Classification of Property; 

Agricultural 

Commercial 

Industrial 

Residential 

Tlmber-Cutover 

Developmental 

Utility 

(check one) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

0 Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

This property is contiguous with my personal residence. homes are thirty feet apart with 

a shared driveway in between. This was my family's home that 

| purchased in 2021 from 

my siblings when my parents passed. 

| have been rebuilding it for the last three years 

and it has been vacant since I've owned it. 

| have not decided if 

| am going to sell it or 

rent it.| have not rented it, but could in the future. 

| have applied for a short term rental 

permit this week so 

| will be prepared in the event 

| do use it as a rental. And if 

| do so, 

| 

understand that the exemption will be removed. My understanding of the Homstead tax 

law, is if the property is adjacent and contiguous and vacant it qualifys for the HPTC. 

Also 

| was never notified at closing or by the county or assesor that this needed to be 

changed. At the very least 

| should not be charged Interest and penalty's 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2021 2022 2023 

Indicate who denied the exemption under appeal: 

Assessor County Treasurer or Equallzation 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON [. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fae of $25.00 Is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature ‘required 

Petitioner or Attarney/Authorized Representative’s Signature: 

TT 

al Lissg Looser 

CC a 

. 

0.0 

Oa 

)

Page 4

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sms 

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55 

So 2 

273 

QO. 

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ES 

{ 

= < 

x 

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Bf 

wn 

fe 

F 

% 

7 

tf 

® 

CR! 

- 

[AIR 

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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.