Record Finder / 26-000619-TT
Michigan
Rachel Ludwig Petitioner V Township Of Oronoko Respondent
- Petitioner
- Rachel Ludwig
- Respondent
- Township Of Oronoko
Case overview
- Docket number
- 26-000619-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Berrien
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 12 | Notice of Filing | Not recorded | Not recorded | 09/04/2026 | Not recorded | Download |
| 11 | Answer was received | RESP | Not recorded | 06/24/2026 | Not recorded | Download |
| 10 | Order of Partial Dismissal | Not recorded | Not recorded | 06/22/2026 | Not recorded | Download |
| 9 | Petition has been verified | Not recorded | 1 | 06/22/2026 | Not recorded | Download |
| 8 | Notice of Docket Number SC | Not recorded | Not recorded | 06/18/2026 | Not recorded | Download |
| 7 | Attachments to the Petition were filed | PET | Not recorded | 04/16/2026 | Not recorded | Download |
| 6 | Attachments to the Petition were filed | PET | Not recorded | 04/16/2026 | Not recorded | Download |
| 5 | Attachments to the Petition were filed | PET | Not recorded | 04/16/2026 | Not recorded | Download |
| 4 | Attachments to the Petition were filed | PET | Not recorded | 04/16/2026 | Not recorded | Download |
| 3 | Attachments to the Petition were filed | PET | Not recorded | 04/16/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 04/15/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 04/15/2026 | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-04_16-25-15.pdfRead complete document text →
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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 Rachel Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, 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. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000619 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: 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
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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 Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, 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
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MTT
Page 5
STAT
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26-000619.pdfRead complete document text →
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Page 1
RECEIVED
JUN 8 02026
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / UNCAPPING
MTT DOCKET NO. 26:000619
Section 1: Respondent’s Contact Information
Unit of Government
Oronoko Charter Township
Mailing Address (No., Street, P.O. Box or Rural Route):
P.O. Box 214
City or Town:
State:
ZIP Code:
Berrien Springs
Mi
49103
Telephone Number: 269-587-0208
Email Address (do not enter unless you want MTT to send all correspondence via email):
assessor@oronokotownship.org
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
}
First Name:
ML:
Last Name:
Shalice
R
Northrop
Firm Name (if any):
Mailing Address (No., Street, P.O. Box or Rural Route):
P.O. Box 214
City or Town:
State:
ZIP Code:
Berrien Springs
Mi
49103
Telephone Number: 269-587-0208
Email Address {do not enter uniess you want MTT to sund all correspondence via email):
assessor@oronokotownship.org
Section 3: Subject Property Information
Are the parcels listed by Petitioner contiguous or adjoining?
If no, list all parcels that are adjoining in separate groupings. Attacha
separate sheet if necessary,
Oves
[No
¥ Notapplicable
Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?
vi Yes
[} NoPage 2
Se ad ox poe, 2 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 Property is valued at the current market value Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes O No If yes, check which BOR Petitioner attended: March O July O December If the July or December BOR revised the assessment(s) at issue, did it have authority? [] Yes [mm] No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [| Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [J ves WMno If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6; Valuation Information :use the muttiple parcel form for additional, contiguous parcels. P: | Number: erect 11-15-0033-0001-01-3 Classification of Property: Real] Personal [J (check one) Agricultural 1 Commercial (J Industrial J Residential Timber-Cutover [J ~~ Developmental [J Utility (J (check one)
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= agar STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Rachel Ludwig ; MICHIGAN TAX TRIBUNAL Petitioner(s) \Y MTT Docket No. 26-000619 Oronoko Charter Township , Respondent(s) PF.OOF OF SERVICE Shalice Northrop states that on June 24, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Tax Tribunal/Rachel LLudwig P.O. Box 30232/11305 Burgoyne Road Lansing, MI 48909/Berrien Springs, MI 49103 Mow Ji [Signature of person who is 'serving/mailing copy] Shalice Northrop [Print/type name of person serving/mailing copy]
Page 4
CHARTER TOWNSHIT TEMP. - RETURN SERVICE REQUESTED 4583 East Snow Road P.O. Box 214 Berrien Springs, Michigan 49103 Michigan Tax Tribunal P.O. Box 30232 Lansing, Michigan 48909
Page 5
FLAT RATE ENVELOP Retail U.S. POSTA ONE RATE m ANY WEIGHT : PM < BERRIEN SP MAIL POSTAGE HERE APPLY PRIORITY =| fe JUN 24, 202 ws $12.90 RDC03 0 Lb 1.00 Oz $2324D50217 PRIORITY® MAIL EXPECTED DELIVERY DAY: 06/27/26 USPS TRACKING® # EP14H February 2024 Out 9505 5105 6306 6175 7605 53
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Partial_Dismissal_-_Valuation.2026-06-22_17-04-38.pdfRead complete document text →
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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 Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: June 22, 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 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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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 Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: June 22, 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 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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 Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.5 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.6f930612-6a2e-488a-8609-026b2fa0ddf5.pdfRead complete document text →
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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 PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Rachel M.I. Last Name/Company Name Ludwig Mailing Address (No., Street, P.O. Box or Rural Route) 11305 Burgoyne Rd City or Town Berrien Springs State Michigan ZIP Code 49103 Telephone Number 313-717-1948 Fax Number E-mail Address ludwig.rachel.n@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 11305 Burgoyne Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Berrien Springs Michigan 49103 Taxing Authority (City or Township) Township Of Oronoko (BERRIEN) County Berrien Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal We are appealing the Board of Review’s partial reduction of our 2026 SEV to $350,000. At the hearing, the Board requested the original 2018 appraisal. After reviewing it, we discovered that the appraisal valued the completed home at $400,000 true cash value (subject to completion per plans), implying an SEV of approximately $200,000. However, the assessor set the 2021 SEV at $302,300 — significantly higher. This overassessment, combined with multiple record-card errors (overstated basement finish, jacuzzi tub, garbage disposal, and walk-out doors), caused our capped Taxable Value to rise far beyond what Proposal A caps should have allowed. We respectfully request the Tribunal reduce the 2026 SEV to $225,000 and review/correct prior years 2021–2025 for refunds. Full details, calculations, tables, appraisal, and comparable sales are attached as the complete petition. Section 6: Jurisdictional Issues Year(s) you are appealing: 2021-2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 15-0033-0001-01-3 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 350000.00 Current Taxable Value as established by the BOR: 350000.00 What do you believe is the fair market value (also known as True Cash Value)? 450000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 225000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in
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STATE
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SC_Notice_of_Docket_Number.2026-06-18_17-12-20.pdfRead complete document text →
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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 Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, 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 18, 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
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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 Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, 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 18, 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 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 Ludwig, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000619 Township Of Oronoko, 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 18, 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
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Ludwig BOR Decision Form.pdfRead complete document text →
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Page 1
fichigan Department of Treasury
618 (Rev. 12-25)
Petition to Board of Review
L-4035
This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you
fi
first protest to the
Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax
Commission unless you first protest to the Bard of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
Petitioner's Name (If Other than Owner. Please Print or Type)
LUDWIG MARK
Township or City
County
Year of Appeal
ORONOKO CHARTER TWP
BERRIEN
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of
the following described property:
Property Identified (Parcel code required. Property address and legal description optional)
510.05' TH N8IDEG39'44"W 729.06' THN 168.58 TH N8IDEGAE'29"W 295.13 TOW LN SEC 33 TES R1BW TH
|
11305 BURGOYNE RD
NOODEG00'43"W 162.95' TOPOB
|
15-0033-0001-01-3
BEG AT SW COR SEC 28 T6S R18W TH N 5.06' TH S89DEG53'15"E 295.16' THN 168.58' THE 729.05' THS
|
|
Protested item J
nssessed valu ZE2 Tentative
[J Taxable Status
[J
Ciassification
[J
Quaiifed Agricultural
~~ Taxable Value
(exemption)
Property Exemption
1. PROTEST OF ASSESSMENT
Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or Tate filed personal
property forms.
Assessed Value
Owner's Estimate of True Cash Value(Market Value)
85000 | £70,000
2. PROTEST OF TAXABLE VALUE
Complete this section for a prtest of Taxable Value
Reason:
[J
Value of Losses
[0
Value of Additions
[J
Poverty Exemption
O PEER %
'3. PROTEST OF CLASSIFICATION
Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 7 34c of the
Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence
or qualified agricultural property.
Classification of property on this year's assessment roll
401
Classification should be: (Please check one of the following)
OO
Agricultural
O Industrial
CI Timber Cutover
[ Utility (Personal Property Only)
0 Commercial
jg Residential
CIbevelopmental
‘4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
:
:
If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified Sgroufival property, “he
owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.
Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied)
Percent qualified agricultural exemption requested by Owner: (Enter 100 if full
exemption requested)
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable val:ie and/or taxable status and/or classification and/or qualified agricultural property exemption.
Ragerd card Shows errors, Ruz comps show cleat
DAK -fssesSmerdt
CERTIFICATION
~
Signature
Date
Phone
03/12/2026
2
gu
KL oul Ludi sa
SER Za
ress
{305
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.8, Page 2 OR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code 15-0033-0001-01-3 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. [J] penied | Assessed Value Changed From: [ 465,000 ro. [ =< 20), [SIND] | Record of Vote - Board or Threg/merber committee of board a: Chairperson: ¢]YEs [] NO SX Member: Kl ves [J No Member: ves [] No DKG Initials # itials Initials Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. | 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of
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File No. APPRAISAL OF LOCATED AT: FOR: BORROWER: AS OF: BY: 18188 REAL ESTATE APPRAISER & CONSULTANT STACEY APPRAISAL SERVICE Certified Residential Appraiser Brandon Stacey May 16, 2018 Mark Ludwig Lansing, MI, 48823 3515 West Road GreenStone Farm Credit Services Buchanan, MI 49107 11305 Burgoyne Rd Appraisal Report of a Single Family Unit 11221 Garr Road, Berrien Springs, MI 49103
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File No. File Number: In accordance with your request, I have appraised the real property at: The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of is: The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. 18188 REAL ESTATE APPRAISER & CONSULTANT STACEY APPRAISAL SERVICE Certified Residential Appraiser Brandon Stacey Sincerely, Four Hundred Thousand Dollars $400,000 May 16, 2018 Buchanan, MI 49107 11305 Burgoyne Rd 18188 Lansing, MI, 48823 3515 West Road GreenStone Farm Credit Services No AMC 11221 Garr Road, Berrien Springs, MI 49103
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Uniform Residential Appraisal Report File No. The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property. Property Address City State Zip Code Borrower Owner of Public Record County Legal Description Assessor's Parcel # Tax Year R.E. Taxes $ Neighborhood Name Map Reference Census Tract Occupant Owner Tenant Vacant Special Assessments $ PUD HOA $ per year per month Property Rights Appraised Fee Simple Leasehold Other (describe) Assignment Type Purchase Transaction Refinance Transaction Other (describe) Lender/Client Address Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? Yes No Report data source(s) used, offering price(s), and date(s). SUBJECT I did did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed. Contract Price $ Date of Contract Is the property seller the owner of public record? Yes No Data Source(s) Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? Yes No If Yes, report the total dollar amount and describe the items to be paid. CONTRACT Neighborhood Characteristics One-Unit Housing Trends One-Unit Housing Present Land Use % Note: Race and the racial composition of the neighborhood are not appraisal factors. Location Urban Suburban Rural Property Values Increasing Stable Declining PRICE AGE One-Unit % Built-Up Over 75% 25-75% Under 25% Demand/Supply Shortage In Balance Over Supply $(000) (yrs) 2-4 Unit % Growth Rapid Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths Low Multi-Family % Neighborhood Boundaries High Commercial % Pred. Other % Neighborhood Description Market Conditions (including support for the above conclusions) NEIGHBORHOOD Dimensions Area Shape View Specific Zoning Classification Zoning Description Zoning Compliance Legal Legal Nonconforming (Grandfathered Use) No Zoning Illegal (describe) Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? Yes No If No, describe. Utilities Public Other (describe) Public Other (describe) Off-site Improvements—Type Public Private Electricity Water Street Gas Sanitary Sewer Alley FEMA Special Flood Hazard Area Yes No FEMA Flood Zone FEMA Map # FEMA Map Date Are the utilities and off-site improvements typical for the market area? Yes No If No, describe. Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)? Yes No If Yes, describe. SITE GENERAL DESCRIPTION FOUNDATION EXTERIOR DESCRIPTION materials/condition INTERIOR materials/condition Units One One with Accessory Unit Concrete Slab Crawl Space Foundation Walls Floors # of Stories Full Basement Partial Basement Exterior Walls Walls Type Det. Att. S-Det./End Unit Basement Area sq. ft. Roof Surface Trim/Finish Existing Proposed Under Const. Basement Finish % Gutters & Downspouts Bath Floor Design (Style) Outside Entry/Exit Sump Pump Window Type Bath Wainscot Year Built Evidence of Infestation Storm Sash/Insulated Car Storage None Effective Age (Yrs) Dampness Settlement Screens Driveway # of Cars Attic None Heating FWA HWBB Radiant Amenities WoodStove(s) # Driveway Surface Drop Stair Stairs Other Fuel Fireplace(s) # Fence Garage # of Cars Floor Scuttle Cooling Central Air Conditioning Patio/Deck Porch Carport # of
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Uniform Residential Appraisal Report File No. There
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Unifor
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3/11/26, 11:14 PM Parcel Number - 15-0033-0001-01-3 | Oronoko Charter Township | BS&A Online 11305 BURGOYNE RD BUCHANAN, MI 49107 (Property Address) parcel Number: 15-0033-0001-01-3 Property Owner: LUDWIG MARK Summary Information > Residential Building Summary > Unit: 15 ORONOKO CHARTER TWP Year Built: 2012 - Bedrooms: 4 > Assessed Value: $422,900 | Taxable Value: $354,954 - Full Baths: 3 - Half Baths: 1 > Property Tax information found Sq. Feet: 3,240 - Acres: 9.640 > 4 Building Department records found Item 10f 2 11mage / 1 Sketch Owner and Taxpayer Information | Owner LUDWIG MARK Taxpayer SEE OWNER INFORMATION MATAITIS RACHEL N 11305 BURGOYNE RD BERRIEN SPRINGS, MI 49103 General Information for Tax Year 2025 | Property Class 401 RESIDENTIAL-IMPROVED Unit 15 ORONOKO CHARTER TWP School District BERRIEN SPRINGS PUBLIC SCHS Assessed Value $422,900 MAP # 033-1 Taxable Value $354,954 YR REVIEWED: Not Available State Equalized Value $422,900 RENTAL TYPE: Not Available Date of Last Name Change 02/14/2020 YR END: Not Available Notes Not Available Historical District Not Available Census Block Group Not Available T0 DO: Not Available Exemption No Data to Display Principal Residence Exemption Information Effective Date 08/01/2020 Principal Residence Exemption June 1st Final 2025 100.0000 % - 2024 100.0000 % 100.0000 % Previous Year Information Year MBOR Assessed Final SEV Final Taxable 2024 $414,700 $414,700 $344,282 2023 $378,300 $378,300 $327,888 2022 $320,900 $320,900 $312,275 2021 $302,300 $302,300 $302,300 2020 $158,100 $158,100 $158,100 2019 $79,000 $79,000 $79,000 2018 $76,100 $76,100 $61,642 2017 $78,000 $78,000 $60,375 2016 $75,000 $75,000 $59,837 2015 $75,900 $75,900 $60,375 2014 $81,800 $81,800 $71,171 2013 $52,300 $52,300 $43,476 2012 $15,700 $15,700 $15,700 2011 $15,700 $15,700 $15,051 2010 $14,800 $14,800 $14,800 2009 $15,100 $15,100 $15,058 2008 $15,000 $15,000 $14,424 https://bsaonline.com/SiteSearch/SiteSearchDetails?SearchFocus=All+Records&SearchCategory=Address&SearchText=11305&uid=965&Pagelndex... 13
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3/11/26, 11:14 PM Parcel Number - 15-0033-0001-01-3 | Oronoko Charter Township | BS&A Online Year MBOR Assessed Final SEV Final Taxable 2007 $14,100 $14,100 $14,100 Land Information Zoning Code AR Total Acres 9.640 Land Value $85,447 Land Improvements $0 Renaissance Zone Not Available Renaissance Zone Expiration Not Available Date ECF Neighborhood 4300 RURAL2 Mortgage Code Not Available Lot Dimensions/Comments No Data to Display Neighborhood Enterprise No Zone Lot(s) Frontage Depth Lot 1 162.95 ft Not Available Legal Description 1 Total Frontage: 162.95 ft Average Depth: 0.00 ft BEG AT SW COR SEC 28 T6S R18W TH N 5.06' TH S89DEG53'15"E 295.16' TH N 168.58" TH E 729.05' TH S 510.05" TH N89DEG39'44"W 729.06' TH N 168.58' TH N89IDEG46'29"W 295.13' TO W LN SEC 33 T6S R18W TH NOODEG00'43"W 162.95' TO POB Land Division Act Information | Date of Last Split/Combine Date Form Filed No Data to Display No Data to Display Number of Splits Left Unallocated Div.s of Parent Not Available 0 Date Created 01/01/0001 Unallocated Div.s Transferred 0 Acreage of Parent 0.00 Rights Were Transferred Not Available Split Number 0 Courtesy Split Not Available Parent Parcel No Data to Display Sale History Sale Date Sale Price | Adj. Sale Price | Instrument Grantor Grantee Terms of Sale Liber/Page 06/04/2018 $144,300.00 $144,300.00 WD CARROLL RANDY LUDWIG MARK 03-ARM'S LENGTH 3207/2867 12/09/2011 $65,000.00 $65,000.00 WD REITER, DANIEL & CARROLL, RANDY 03-ARM'S LENGTH 2978/158 SUSAN Building Information - 3240 sq ft 1 STORY (Residential) | General Floor Area Garage Area Foundation Size Year Built Occupancy Effective Age Percent Complete AC w/Separate Ducts Basement Rooms 1st Floor Rooms 2nd Floor Rooms Bedrooms 3,240 sq ft 888 sq ft 3,240 sq ft 2012 Single Family Not Available 100% No Not Available Not Available Not Available 4 Area Detail - Basic Building Areas Height Foundation 1 Story Basement 1 Story Crawl Space Exterior Information Brick Veneer 05sq ft Basement Finish Recreation 1,700 sq ft Living Area 0sq ft https://bsaonline.com/SiteSearch/SiteSearchDetails?SearchFocus=All+Records&SearchCategory=Address&SearchText=11305&uid=965&Pagelndex... Estimated TCV Basement Area Year Remodeled Class Tri-Level Heat Wood Stove Add-on Water Sewer Style Exterior Siding Siding Stone Veneer Recreation % Good Living Area % Good Not Available 2,856 sq ft 2020 C No Forced Heat & Cool No Water Well Septic 1 STORY Area | Heated 2,856sq ft 1 Story 384sqft 1 Story 05sq ft 0% 0% 2/3
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3/11/26, 11:14 PM Parcel Number - 15-0033-0001-01-3 | Oronoko Charter Township | BS&A Online Walk Out Doors 2 No Concrete Floor
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Address Sold Date Sold Price Sq Ft Acres Beds/Baths ECF Neighborhood Notes 11684 Garr Rd Dec 2023 $280,000 3,900 1.97 5/3.5 RUR2 Low outlier - older but larger 8921 Burgoyne Rd Jun 2025 $370,000 3,484 1.38 4/3 RUR2 Updated, New Windows,Concrete Driveway, Deck, Same Size & Style, Same Road 2382 Snow Rd Aug 2024 $455,000 3,212 4.91 5/3.5 RUR2 Concrete Driveway/, Finished Basement, Deck 2284 Grange Rd Oct 2023 $428,000 3,342 1.03 4/3 RUR2 Inground Pool, Stone Patio, Deck, 1816 Mt Tabor Rd May 2025 $520,000 2,808 2.49 4/4 RUR2 Concrete/Paved Driveway 1351 Shawnee Rd Jul 2023 $584,000 3,131 15.05 5/4 RUR2 Outdated Info on BSA website. Workshop, Pole Barn, Deck, Fully Finished Basement 2049 Hinchman Rd Jan 2026 $610,000 3,618 5 4/4 RUR2 Concrete driveway, inground pool, balcony, composite deck, stone firepit area, fully finished garage
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Michigan Tax Tribunal Petition Small Claims Division – Residential Property Petitioner:Mark Ludwig and Rachel Ludwig (f.k.a.Mataitis) Mailing Address:11305 Burgoyne Rd, Berrien Springs,MI 49103 Parcel ID: 15-0033-0001-01-3 County: Berrien Tax Years at Issue:2026 (primary), and 2021–2025for correction and refund Respondent: Oronoko Charter Township Statement of Appeal We respectfully appeal the Board of Review’s partial reduction of our 2026 SEV to $350,000. At the March 12, 2026 hearing, we requested a reduction to $275,000 based on recent RUR2 comparable sales and documented record-card errors. During the hearing, the Board asked for the original appraisal, noting it would be helpful in making their decision. We promptly obtained the appraisal from our mortgage company and provided a copy to the Board. After carefully reviewing the appraisal ourselves, we discovered that the original SEV, set by the assessor at the time (Linda Schadler), did not align with the appraisal. The 2018 appraisal, which was subject to completion per plans and specifications, valued the completed home at $400,000 true cash value, implying an SEV of approximately$200,000. However, the assessor set it at$302,300— significantly higher than the value supported by the appraisal. The Board ultimately granted only a partial reduction. In light of this discovery, we are now respectfully requesting a reduction to$225,000 SEV. This professional appraisal, combined with the documented record-card errors and the mathematical impossibility of the capped value rising as high as it did under Proposal A, demonstrates that the overassessment was systemic and long-standing. We also respectfully request review and correction of prior years 2021–2025 for refunds. Key Facts and Evidence 1. Original Professional Appraisal At the time of completion (~2018-2021), a licensed appraisal valued the property at $400,000 true cash value. This should have produced an SEV of approximately $200,000. Instead, the assessor set the 2021 SEV at $302,300, and the overassessment has compounded since. 2. Record Card Errors (inflating value from the start) ○ Basement listed as 1,700 sq ft finished recreation space (actual: completely unfinished except ~400 sq ft with drywall hung only for code compliance). ○ Walk-out doors listed as 2 (actual: only 1 set of French doors). ○ Jacuzzi tub replacement listed as 1 (actual: none). ○ Garbage disposal listed as 1 (actual: none). 3. Capped Value Could Not Have Increased This MuchEvenapplying the maximum allowed Proposal A caps each year, a correct starting SEV of $200,000 in 2021 would
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have reached only $234,608 by 2025 (and approximately $240,902 by 2026). However, our actual capped TV reached $364,537. See Exhibit A below. 4. Recent Comparable Sales(All RUR2 Neighborhood) Seven recent arms-length sales in the same RUR2 neighborhood (2023–2026) support a significantly lower value. Full comp table attached. Exhibit A: Proposal A Capped Value Calculation and Overpayment Analysis Table 1: Official Inflation Multipliers and Actual Caps Applied Year (for taxes in) Official Inflation Multiplier Actual % Cap Applied to TV 2022 1.033 3.3% 2023 1.050 5.0% 2024 1.050 5.0% 2025 1.031 3.1% 2026 1.027 2.7% Table 2: Correct Capped Value vs. Actual (Proposal A Cap Progression) (Starting with correct SEV of $200,000 in 2021) Year Correct Capped TV (should have been) Actual Capped TV Actual SEV Assigned Correct Taxes (should have been) Actual Taxes Paid Annual Overpayment 2021 $200,000 $302,300 $302,300 ~$5,067 $7,991.25 ~$2,924 2022 $206,600 $312,275 $320,900 ~$5,235 $8,271.06 ~$3,036 2023 $216,930 $327,888 $378,300 ~$5,497 $8,483.77 ~$2,986 2024 $227,777 $344,282 $414,700 ~$5,772 $8,967.01 ~$3,195 2025 $234,608 $354,954 $422,900 ~$5,945 $9,163.71 ~$3,218 2026 (tentative) $240,902 (tentative) $364,537 (tentative) $465,000 (tentative) ~$6,104 (tentative) TBD TBD Total estimated overpayment 2021–2025: ~$15,360 Note on Calculation:Correct taxes were calculated using the official homestead millage rate of 25.3361 mills published by the Michigan Department of Treasury and Berrien County for Oronoko Charter Township / Berrien Springs Public Schools. This rate has been consistent in recent years. Actual taxes paid are taken directly from our tax bills.
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Requested Relief ● Reduce the 2026 SEV to$225,000(TV resets to $225,000),justified by the original appraisal and current RUR2 comps. ● Review and correct prior years 2021–2025 for refunds due to the same errors, original appraisal misalignment, and compounded overassessment. ● Any other relief the Tribunal deems appropriate, including interest on
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fichigan Department of Treasury
618 (Rev. 12-25)
Petition to Board of Review
L-4035
This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you
fi
first protest to the
Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax
Commission unless you first protest to the Bard of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
Petitioner's Name (If Other than Owner. Please Print or Type)
LUDWIG MARK
Township or City
County
Year of Appeal
ORONOKO CHARTER TWP
BERRIEN
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of
the following described property:
Property Identified (Parcel code required. Property address and legal description optional)
510.05' TH N8IDEG39'44"W 729.06' THN 168.58 TH N8IDEGAE'29"W 295.13 TOW LN SEC 33 TES R1BW TH
|
11305 BURGOYNE RD
NOODEG00'43"W 162.95' TOPOB
|
15-0033-0001-01-3
BEG AT SW COR SEC 28 T6S R18W TH N 5.06' TH S89DEG53'15"E 295.16' THN 168.58' THE 729.05' THS
|
|
Protested item J
nssessed valu ZE2 Tentative
[J Taxable Status
[J
Ciassification
[J
Quaiifed Agricultural
~~ Taxable Value
(exemption)
Property Exemption
1. PROTEST OF ASSESSMENT
Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or Tate filed personal
property forms.
Assessed Value
Owner's Estimate of True Cash Value(Market Value)
85000 | £70,000
2. PROTEST OF TAXABLE VALUE
Complete this section for a prtest of Taxable Value
Reason:
[J
Value of Losses
[0
Value of Additions
[J
Poverty Exemption
O PEER %
'3. PROTEST OF CLASSIFICATION
Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 7 34c of the
Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence
or qualified agricultural property.
Classification of property on this year's assessment roll
401
Classification should be: (Please check one of the following)
OO
Agricultural
O Industrial
CI Timber Cutover
[ Utility (Personal Property Only)
0 Commercial
jg Residential
CIbevelopmental
‘4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
:
:
If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified Sgroufival property, “he
owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.
Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied)
Percent qualified agricultural exemption requested by Owner: (Enter 100 if full
exemption requested)
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable val:ie and/or taxable status and/or classification and/or qualified agricultural property exemption.
Ragerd card Shows errors, Ruz comps show cleat
DAK -fssesSmerdt
CERTIFICATION
~
Signature
Date
Phone
03/12/2026
2
gu
KL oul Ludi sa
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ress
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~ww.michigan.gov/treasuryPage 2
.8, Page 2 OR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code 15-0033-0001-01-3 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. [J] penied | Assessed Value Changed From: [ 465,000 ro. [ =< 20), [SIND] | Record of Vote - Board or Threg/merber committee of board a: Chairperson: ¢]YEs [] NO SX Member: Kl ves [J No Member: ves [] No DKG Initials # itials Initials Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. | 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of
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Mi
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Rachel M.I. Last Name/Company Name Ludwig Mailing Address (No., Street, P.O. Box or Rural Route) 11305 Burgoyne Rd City or Town Berrien Springs State Michigan ZIP Code 49103 Telephone Number 313-717-1948 Fax Number E-mail Address ludwig.rachel.n@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 11305 Burgoyne Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Berrien Springs Michigan 49103 Taxing Authority (City or Township) Township Of Oronoko (BERRIEN) County Berrien Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal We are appealing the Board of Review’s partial reduction of our 2026 SEV to $350,000. At the hearing, the Board requested the original 2018 appraisal. After reviewing it, we discovered that the appraisal valued the completed home at $400,000 true cash value (subject to completion per plans), implying an SEV of approximately $200,000. However, the assessor set the 2021 SEV at $302,300 — significantly higher. This overassessment, combined with multiple record-card errors (overstated basement finish, jacuzzi tub, garbage disposal, and walk-out doors), caused our capped Taxable Value to rise far beyond what Proposal A caps should have allowed. We respectfully request the Tribunal reduce the 2026 SEV to $225,000 and review/correct prior years 2021–2025 for refunds. Full details, calculations, tables, appraisal, and comparable sales are attached as the complete petition. Section 6: Jurisdictional Issues Year(s) you are appealing: 2021-2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 15-0033-0001-01-3 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 350000.00 Current Taxable Value as established by the BOR: 350000.00 What do you believe is the fair market value (also known as True Cash Value)? 450000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 225000.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in
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STATE
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