Rachel J Stutzman Petitioner V Township Of Grant 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 

Rachel J Stutzman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002321 

 

Grant Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on August 7, 2026 because Respondent failed to file an answer. The Tribunal 

extended the time for Respondent to cure the default by an additional 14 days on 

September 10, 2026, and it has failed to respond or submit the required filing(s). Given 

this failure, the Tribunal finds that Respondent’s violation was willful. It also establishes 

a history of deliberate delay and refusing to comply with Tribunal rules and orders, both 

of which have prejudiced Petitioner. As a result, giving careful consideration to the 

Grimm factors and considering all options in determining what sanction is just and 

proper, the Tribunal finds that scheduling a default hearing is warranted, and a lesser 

sanction would not be appropriate or better serve the interests of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

 

Entered: October 2, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

 

 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

Page 2

MTT Docket No. 26-002321 

Page 2 of 2 

 

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 

Rachel J Stutzman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002321 

 

Grant Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

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

holding Respondent in default on August 7, 2026, because Respondent failed to file an 

answer.1 Respondent was required to cure the default by filing an answer within 14 

days.2 Respondent has had ample time to comply, yet has failed to respond or submit 

the required filings. Though the Tribunal finds an extension of time to cure the default 

appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of 

Practice and Procedure has established a history of deliberate delay that would justify 

the scheduling of a default hearing for failure to timely comply with this order.3 

Therefore, 

 

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

 

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

default: (1) file an answer, (2) file a Motion to Set Aside Default, and (3) file proof the 

motion was served on Petitioner. The foregoing must be filed with the Tribunal within 

14 days of the entry of this order.4 

 

 

 

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 A list of Tribunal rules, Small Claims answer forms, and information on filing fees can be found online at 

www.michigan.gov/taxtrib. 

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

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 225(5).

Page 2

MTT Docket No. 26-002321 

Page 2 of 2 

 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.5 

 

 

Entered: September 10, 2026 

 

 

 

By: /s/ Patricia L. Halm 

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 

 

 

 

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

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

Rachel J Stutzman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002321

Township Of Grant,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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.1 

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: /s/ Patricia L. Halm

Entered: August 7, 2026

1 “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. 26-002321

Page 2 of 2

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rachel J Stutzman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002321

Township Of Grant,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent 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.2 

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: /s/ Patricia L. Halm

Entered: August 7, 2026

2 “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 4

MTT Docket No. 26-002321

Page 2 of 2

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

RECEWED 

MAY 1 8 2026 

. 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeat (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner's Contact Information 

First Name 

Mi 

Last NamelCompany Name 

Rachel 

J 

Stutzman 

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

4975 Clarabella Rd 

City or Town 

State 

Z{P Code 

Clare 

Mi 

48617 

TOTS RU 

0 8 

0635 

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

stutzmanrachel25@gmail.com 

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

First Name 

[LXN 

Last Name 

Dawn 

E 

Peyton 

Firm Name {if any) 

Mailing Address {No., Stree}, P.O. Box or Rural Roule) 

305 S McEwan 

City or Town 

State 

2iP Code 

Clare 

Mi 

48617 

Telephone Number 989-240-0347 

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

dawnpeyton@msn.com 

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

How many parcels are you 

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

appealing’ 

ves* 

[J No 

1 

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

Property Address {No., Street) 

4975 Clarabella Rd 

City or Town 

County 

State 

ZIP Code 

Clare 

Clare 

Mi 

48617

Page 2

STATE OF MICHIGAN 

' GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check aii that appiy) 

[1 True Cash and Taxable Value 

Taxable Value Only (calculation) 

[m] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We believe the taxable value is priced much to high for the area. 

Section 6: Jurisdictional Issues 

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

Yes 

[ 

INo 

If Yes, check which BOR you attended: 

March 

[] July 

[I] December 

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

[| Not required to attend 

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

[| Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

"1 other 

if you checked “other” above, explain:

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 muftiple parcel form for additional, contiguous parcels. 

Parcel Number: '015-120-018-00 

Classification 

of Psopesty. 

 Rrebll 

 Peseanah 

Ul (ehedhene) 

Agricultural} 

Commercial] 

 Industria}[] 

Residential 

id ~~ Timber-Cutover [1 

Developmental [J Utility 

[J (check one) 

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

by the Board of Review: 161,297 

161,297 

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

226,000 

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

What 

do you believe is the taxable value? (cannot exceed 

value by .5) 

1 13,000 

assessed value) 

13,000 

Fee Information 

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

issue? 

A vex [na 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

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

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 2nd wires 

$250.0 

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

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Petitioner or 

A 

3 

V4 

Ist 

X Leff 

shiteonl

Page 4

STATE OF MICHIGAN 

" GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, Mi 48933 

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

Other Carriers (UPS, FedEx, DHL): 

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

Section 1: Petitioner's Contact Information: “Petitioner”

Page 5

pa

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

Rachel J Stutzman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002321

Township Of Grant,

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: June 15, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rachel J Stutzman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002321

Township Of Grant,

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: June 15, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEWED 

MAY 1 8 2026 

. 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeat (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner's Contact Information 

First Name 

Mi 

Last NamelCompany Name 

Rachel 

J 

Stutzman 

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

4975 Clarabella Rd 

City or Town 

State 

Z{P Code 

Clare 

Mi 

48617 

TOTS RU 

0 8 

0635 

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

stutzmanrachel25@gmail.com 

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

First Name 

[LXN 

Last Name 

Dawn 

E 

Peyton 

Firm Name {if any) 

Mailing Address {No., Stree}, P.O. Box or Rural Roule) 

305 S McEwan 

City or Town 

State 

2iP Code 

Clare 

Mi 

48617 

Telephone Number 989-240-0347 

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

dawnpeyton@msn.com 

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

How many parcels are you 

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

appealing’ 

ves* 

[J No 

1 

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

Property Address {No., Street) 

4975 Clarabella Rd 

City or Town 

County 

State 

ZIP Code 

Clare 

Clare 

Mi 

48617

Page 2

STATE OF MICHIGAN 

' GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check aii that appiy) 

[1 True Cash and Taxable Value 

Taxable Value Only (calculation) 

[m] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

We believe the taxable value is priced much to high for the area. 

Section 6: Jurisdictional Issues 

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

Yes 

[ 

INo 

If Yes, check which BOR you attended: 

March 

[] July 

[I] December 

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

[| Not required to attend 

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

[| Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping 

"1 other 

if you checked “other” above, explain:

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 muftiple parcel form for additional, contiguous parcels. 

Parcel Number: '015-120-018-00 

Classification 

of Psopesty. 

 Rrebll 

 Peseanah 

Ul (ehedhene) 

Agricultural} 

Commercial] 

 Industria}[] 

Residential 

id ~~ Timber-Cutover [1 

Developmental [J Utility 

[J (check one) 

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

by the Board of Review: 161,297 

161,297 

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

226,000 

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

What 

do you believe is the taxable value? (cannot exceed 

value by .5) 

1 13,000 

assessed value) 

13,000 

Fee Information 

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

issue? 

A vex [na 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

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

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 2nd wires 

$250.0 

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

If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Petitioner or 

A 

3 

V4 

Ist 

X Leff 

shiteonl

Page 4

STATE OF MICHIGAN 

" GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, Mi 48933 

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

Other Carriers (UPS, FedEx, DHL): 

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

Section 1: Petitioner's Contact Information: “Petitioner”

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