Prager, Petitioner V Township Of Geneva, 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 

Larry Schupbach, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-002741 

 

Bear Lake Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-002741 

Page 2 of 2 

 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, and (xvii) after December 31, 2024, through June 30, 2025, at the 

rate of 9.47%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By _______________________________ 

Entered: January 6, 2025 

jmb 

 

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

Prager,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003938

Township Of Geneva,

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. 24-003938

Page 2 of 6

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 26, 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

Prager,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003938

Township Of Geneva,

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 4

MTT

Page 5

STA

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Page 1

RECEIVED 

NOV 2 1 2024 

. 

ro 

Geneva Township Assesso 

MICHIGAN TAX TRIBUNAL 

In response to MTT Docket Number 24-003938: 

The petitioner recorded this petition with an Erroneous 

Owner name. The owner name for this Petition/docket 

number is Ahron & Shira Kaplan, as shown on the 

answer to this petition/docket number 

Michael Richmond, Geneva Township Assessor

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003938-TT 

Section 1: Respondent’s Contact Information 

First Name: 

MA: 

Last Name/Company Name/Unit of Government: 

Geneva Township 

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

County: 

62127 cr 380 

Van Buren 

City or Town: 

State: 

ZIP Code: 

Bangor 

MI 

149013 

Telephone Number: 

Fax Number: 

269-352-8994 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

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

NH 

First Name: 

Mm. 

Last Name: 

Michael 

J 

Richmond 

met R & R Assessing Inc. 

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

6233 Winddrift Ave. 

City or Town: 

State: 

ZIP Code: 

Kalamazoo 

Ml 

149009 

Telephone Number: 

Fax Number: 

269-352-8994 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

mrichmondassessing@yahoo.com 

Section 3: Subject Property Information 

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

[7 ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

OO Yes 

No 

[J Not Applicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Parcel is assessed and taxed at fair market value. The Law states that Buildings on 

leased land (including porches, decks, garages, sheds ETC) be assessed and taxed to 

the owner of the improvements. This is exactly how the parcel is being assessed and 

taxed. 

Section 5: Jurisdictional Issues 

iF PETITIONER 1S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

[]No 

If yes, check which BOR Petitioner atiended: 

March 

[I] July 

[m] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[mn] No 

*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? O Yes 

[mu] No 

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? dd Yas 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

im} Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

No 

If Yes, check which BOR Petitioner attended: [] March 

[] yuly 

[] December 

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 a BOR? [Hl] Yes 

No 

If Yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

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: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[A 

Section 6: Valuation Information *use the muitipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

80-09-995-049-00 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$22,100 

Current Taxable Value as established by the BOR: 

$14,001 

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

$44,200 

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

$22,100 

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

$14,001

Page 5

Michigan Deparment of Treasury 

THIS 

IS NOT A TAX BILL 

L.-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

FROM: NANCY WHALEY 

GENEVA TOWNSHIP SUPERVISOR 

63133 16TH AVE 

BANGOR Mi 48013 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

80-09-995-049-00 

PROPERTY ADDRESS: 

68TH ST LOT# 49 

SOUTH HAVEN, MI 49090 

KAPLAN AHRON & SHIRA 

19 GALASSI CT 

JACKSON NJ 08527 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence”: 

00% 

% Exempt As "Qualified Agricuitura Property": 

00% 

% Exempt As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal": 

00% 

Exempt As "Qualified Forest Property: 

0 Yes 

X 

No 

Exempt As "Development Property™ 

[1 Yes 

No 

LEGAL DESCRIPTION: 

MEADOWBROOK ESTATES LLC UNIT / LOT NUMBER 49 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

410 

(RESIDENTIAL BUILDING ON LEA 

PRIOR YEAR'S CLASSIFICATION: 

410 

(RESIDENTIAL BUILDING ON LEA

Page 6

<

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Prager, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003938 

 

Geneva Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

On November 7, 2024, Petitioner filed a letter in response to the Tribunal’s October 22, 

2024 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because insufficient filing fees were submitted with petitions filed on 

or around July 23, 2024.1 Petitioner sought by letter to explain that the Tribunal advised 

Petitioner’s authorized representative by phone of the need to pay only the contiguous 

parcel fee of $25.00. However, the Tribunal cannot rely on purported advice from a 

Tribunal representative over the Tribunal Rules. TTR 267(3)(a) states in part: “If the 

petition contains multiple, contiguous parcels of property owned by the same person, 

there is an additional $25.00 fee for each additional parcel . . ..” (Emphasis added.) 

Petitioner filed separate appeals rather than a single petition and contiguous parcel 

forms. More importantly, the lack of common ownership of the parcels in the petitions 

filed on July 23, 2024, disallows use of the contiguous parcel rule for a lower petition 

filing fee under TTR 267(3)(a). 

 

However, given Petitioner’s response to the default, the nature of Petitioner’s initial filing 

and letter, and the confusion, the Tribunal finds it is within its discretion to waive the 

requirement that Petitioner file a motion or pay a motion fee as a requirement to set 

aside the default in this case.2 Petitioner must still pay the separate petition filing fees. 

 

Although Petitioner responded to the Order of Default, their attempt to cure is 

incomplete because Petitioner failed to pay the petition filing fee. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s 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.3 Therefore, 

 

 

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 TTR 231. 

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

Page 2

MTT Docket No. 24-003938 

Page 2 of 2 

 

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

 

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

default: pay the $125.00 petition filing fee. The foregoing must be filed with the Tribunal 

within 14 days of the entry of this Order.4 

 

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

TTR 231.5 

 

 

 

Entered: December 3, 2024 

 

 

By _____________________________ 

bw 

 

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 “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). 

5 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

POLTER LAW GROUP 

RECEIVED 

LICENSED IN MICHIGAN AND NEW YORK 

NOV 0 7 2024 

MICHIGAN TAX TRIBUNAL 

November 4, 2024 

SOM — MTT 

POB 30232 

Lansing, M1 48909 

Re: 

South Haven, Geneva Twp. — 68 St. (SC Division) 

Docket #s: 24-003923, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 

41, 42 

To whom it tay concern, 

Please be advised that I'm in receipt of the above referenced multiple Orders of Default (see 

copies enclosed). 

Before I cure, however, 

I wish to bring to the Tribunal’s attention the cover letter originally 

attached with this multiple property tax appeal petition on or about July 22, 2024 (see copy enclosed). 

In short, I specifically discussed this matter with Julie, and she advised that in fact because 

these are contiguous properties, there would no need for separate $125 fees but that so long as 

1 

remitted the $125 once and then $25 per contiguous property, that would be sufficient to cover the 

TTR 267 fees accordingly. 

Before 

I move ahead and perhaps remit additional fees I must know whether an agent at MTT 

ignored my cover letter altogether and therefore erroneously issued these Orders of Default, or s/he 

in fact reviewed my cover letter and still objected to my premise believing that regardless these are still 

each due the $125 fee, and if so, 

I would appreciate the basis for such objection. 

. 

I further respectfully request that before the ‘Tribunal requires my motioning to set aside 

default as this submission will likely not be viewed or reviewed within the allotted 14-day tinieframe 

to avoid such requirement, that it allow me an additional 14 days ater a decssion 1s rendered on this 

letter submission within which to cure the matter, thus obviating the need for 

a formal set-aside 

motion and the cost and time associated thereto. 

“Respectfully, ed

Page 2

POLTER LAW GROUP 

LICENSED IN MICHIGAN AND NEW YORK 

July 22, 2024 

SOM — MIT 

POB 30232 

Lansing, MI 48909 

Re: 

Multi residential 

property 

tax 

appeals 

(South Haven, Geneva Twp. — 68 St. 

To whom it may concern, 

Enclosed please find twenty-eight (“28”) residential property tax appeals along with fee 

($125, plus 27 x $25 for a total of $675). Be advised that 

I confirmed with Julie at your offices 

regarding the accurate fees. Seeing as these ate “technically” contiguous, the requisite filing fees are 

enclosed. All the enclosed appeals relate to the same street address, only with multiple contiguous 

patcel/lot numbers (equivalent to mobile home park or bungalow colony). 

ea ae 

tephen Poltet, JD, MBA

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Prager, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003938 

Township Of Geneva, 

Respondent. 

"ORDER OF DEFAULT 

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing. 

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. 

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). 

: 

J 

~~ 

Fl 

By alicia on Hadi 

Entered: October 22, 2024 

Patricia L. Halm, Tribunal Chair

Page 4

POLTER LAW GROUP 

2600 W. BIG BEAVER, SUITE L100 

| TROY, MI 48084 

u sonal 

SERSTAGRL 

0635000226838. 

FROM 4808. 

B95631.08 

89563309 

OM - 

Tob 332. 

Los ng MT L§9e9

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

Prager,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003938

Township Of Geneva,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing.

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: October 22, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003938

Page 2 of 4

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

Prager,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003938

Township Of Geneva,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not pay the required fee for the filing of the petition. See TTR 267. 

Because of this, the appeal is not properly pending. Petitioner must pay the required fee 

for the filing of the petition within 14 days of the entry of this Order. A filing fee calculator 

can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment 

may not be made via e-filing.

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: October 22, 2024

Patricia L. Halm, Tribunal Chair

Page 4

MTT Docket No. 24-003938

Page 4 of 4

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)

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

24-003915 - $125.00

24-003916 - $125.00

24-003917 - $125.00

24-003919 - $125.00

24-003920 - $125.00

24-003921 - $125.00

24-003922 - $125.00

24-003923 - $50.00

24-003924 - $0.00

24-003925 - $0.00

24-003926 - $0.00

24-003927 - $0.00

24-002928 - $0.00

24-003929 - $0.00

24-003930 - $0.00

24-003931 - $0.00

24-003932 - $0.00

24-003933 - $0.00

24-003934 - $0.00

24-003935 - $0.00

24-003936 - $0.00

24-003937 - $0.00

24-003938 - $0.00

24-003939 - $0.00

24-003941 - $0.00

24-003942 - $0.00

Page 2

NO 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

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. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Prager 

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

68th St., Lot 49 

City or Town 

State 

ZIP Code 

| 

South Haven 

Ml 

49090 

Telephone Number 

Fax Number 

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

| 

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

} 

First Name 

M.1. 

Last Name 

| 

Stephen 

Polter 

Firm Name 

(if an; 

| 

""™Polter Law Group 

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

2600 W Big Beaver, Ste L100 

| 

City or Town 

State 

ZIP Code 

| 

Troy 

MI 

48084 

Telephone Number 

Fax Number 

2482136800 

2482136801 

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

spolter@polterlaw.com 

| 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

|

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

{4 True Cash and Taxable Value 

[1 Poverty Exemption 

| 

| 

{7 Taxabie Value Only (calculation) 

[1 Disabled Veterans Exemption 

| 

[J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

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

[1 Classification 

Principal Residence or Qualified Agricultural Exemption} 

| 

Section 5: Explain the Reason for this Appeal 

Incomparable with other similarly situated properties (deck) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: [r) March 

[} July 

[| December 

If No, check the applicable reason(s): 

[Il 

Not required to attend 

[Hl] Assessment Change Notice was not received by Petitioner 

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

[Hl] Appealing within 35 days of State Tax Commission Order

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

80-09-995-049-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone) 

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

22100 

Current Taxable Value as established by the BOR: 

14001 

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

22000 

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

11000 

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

Section 8: Classification Information +onty the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

80-09-995-049-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[3 Yes 

No 

| 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

| 

[ves 

No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

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

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

if your property Is residential property (see MCL 205,762) and 

the State Equalized Value or Taxable Value in

Page 6

Mic

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

Prager,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003938

Township Of Geneva,

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: October 22, 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

Prager,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003938

Township Of Geneva,

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: October 22, 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

24-003915 - $125.00

24-003916 - $125.00

24-003917 - $125.00

24-003919 - $125.00

24-003920 - $125.00

24-003921 - $125.00

24-003922 - $125.00

24-003923 - $50.00

24-003924 - $0.00

24-003925 - $0.00

24-003926 - $0.00

24-003927 - $0.00

24-002928 - $0.00

24-003929 - $0.00

24-003930 - $0.00

24-003931 - $0.00

24-003932 - $0.00

24-003933 - $0.00

24-003934 - $0.00

24-003935 - $0.00

24-003936 - $0.00

24-003937 - $0.00

24-003938 - $0.00

24-003939 - $0.00

24-003941 - $0.00

24-003942 - $0.00

Page 2

NO 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

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. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mm. 

Last Name/Company Name 

Prager 

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

68th St., Lot 49 

City or Town 

State 

ZIP Code 

| 

South Haven 

Ml 

49090 

Telephone Number 

Fax Number 

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

| 

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

} 

First Name 

M.1. 

Last Name 

| 

Stephen 

Polter 

Firm Name 

(if an; 

| 

""™Polter Law Group 

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

2600 W Big Beaver, Ste L100 

| 

City or Town 

State 

ZIP Code 

| 

Troy 

MI 

48084 

Telephone Number 

Fax Number 

2482136800 

2482136801 

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

spolter@polterlaw.com 

| 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

|

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

{4 True Cash and Taxable Value 

[1 Poverty Exemption 

| 

| 

{7 Taxabie Value Only (calculation) 

[1 Disabled Veterans Exemption 

| 

[J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

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

[1 Classification 

Principal Residence or Qualified Agricultural Exemption} 

| 

Section 5: Explain the Reason for this Appeal 

Incomparable with other similarly situated properties (deck) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

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

Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: [r) March 

[} July 

[| December 

If No, check the applicable reason(s): 

[Il 

Not required to attend 

[Hl] Assessment Change Notice was not received by Petitioner 

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

[Hl] Appealing within 35 days of State Tax Commission Order

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

80-09-995-049-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone) 

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

22100 

Current Taxable Value as established by the BOR: 

14001 

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

22000 

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

11000 

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

Section 8: Classification Information +onty the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

80-09-995-049-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

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

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

[3 Yes 

No 

| 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

| 

[ves 

No 

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

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

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

if your property Is residential property (see MCL 205,762) and 

the State Equalized Value or Taxable Value in

Page 6

Mic

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.