Ralph K Bittner Petitioner V Township Of Vassar Respondent

Page 1

RECEIVED

 AUG 2026
 |
 MICHIGAN TAX TRIBUNAL

GRETCHENror WHITMERWHT DEPARTMENT OF LICENSINGSTATE OF MICHIGAN eo AND REGULATORY AFFAIRS ~~ MARLONDIRECTOR|. BROWN, DPA

 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-Properly tax disputes,

 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (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 Ma. Last Name/Company Name
 Ralph K Bittner

 Mailing Address (No., Street, P.O. Box or Rural Route)
 6385 Stale Road
 City or Town State ZIP Code
 Vassar Mi 48768
 Telephone Number 989-710-6238

 Email Address (do not enter unless you want MTT lo send all correspondence via email)
 mrsmsu@sbcglobal.net

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name [“XN Last Name

 Firm Name {if any)

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

 City or Town B State ZIP Code
 ‘ i { Telephone Number N

 Emal Address {do not enter unfess you want MTT to send all correspondence via email)

 Section 3: Subject Property Information use the multiple parcel form for additionat, contiguous parcels.
 How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining?
 appealing? ves* [J Now

 **If No, you must file separate appeals for each parce!

 Property Address (No., Street)
 6365 State Road (parcel years ago carried an address of 6351 State Road)
 CityVassaror Town County Tuscola StateMi ZIP48768Code

Page 2

(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 all that apply)

 [J True Cash and Taxable Value ND A PRAREAN T ROX for —

 DO Taxable Value Only (calculation) AssEssED VALVE APPEAL
 a = — ———
 [J Uncapping of Taxable Value See 3 ~AcE EX Oran ATION

 Section 5: Explain the Reason for this Appeal

 Explanation exceeds space allowed. See accompanying 3-page explanation.

 Section 6: Jurisdictional Issues

 Did you protest the assessment at a Board of Review (BOR)? Yes O No

 If Yes, check which BOR you attended: March O July [I] December

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

 [| Not required to attend
 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

 O Appealing within 35 days of State Tax Commission Order
 O Appealing within 35 days of receipt of Notice of Uncapping
 [1 other

 If you checked “other” above, explain:

Page 3

2)

 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 Number: 020-019-000-3500-00
 Classification of Properly: Real.) Personal} (check one)

 Agricultural[J Commercial{3 industriail] Residentialid Yimber-Cutover[J Developmentat{] 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: 29,400 6,946

 What do you believe is the fair market vatue (also known as true cash value)?
 36,608

 What do you believe is the assessed value? (multiply true cash What do you believe Is the taxable value? {cannot exceed
 value by .5) 18,304 assessed value) 6482

 Fee Information
 Does the property 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?

 Yes [J No

 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 56% 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. Ifyou are appealing more than one
 parcel, the parcel with the highest State Equatized Value or Taxable Value in dispute will be used to determine your filing fes, plus $25.00
 will be added for each additional parcel being appealed, not to exceed a tota! filing fee of $1,000.00

 If your property Is residential property (see MCL 206.762) 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

 1f 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 and under $250.00

 * Plus $26.00 for each additional parcel, as indicated above.

 if the properly is NOT residential property and the State Equatized 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.

 Signature *requires
 ne rized Reprasantative’s Signature:

Page 4

Section 5, Reason(s) for this Appeal

 We are appealing the Assesssed Value of said property for
2026 as stated on Treasury Form L-4400, Notice of Assessment,
Taxable Valuation, and Property Classification.

 The property in question covers approximately 7.4 acres,
total. Eighty percent is reforestation in progress; scrub
growth yielding to coniferous trees, yielding to hardwoods.
The remaining western portion, about 1.5 acres, borders a state
highway and is mowed periodically at a 4” height.

 From the time of possession, over 50 years, absolutely
nothing has changed. Nothing.

 What has changed, though, is the Assessed Value for 2026
vis-a-vis the Assessed Value for 2025. The 2025 figure was
$19,100,

Page 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

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Ralph K Bittner,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003772
 Township Of Vassar,
 Respondent.

 NOTICE OF DOCKET NUMBER

 TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket
 number has been assigned to that petition. The assignment of the docket number does
 not mean that the Tribunal has authority over the petition or that the petition complies
 with the Tribunal’s rules. The docket number needs to be included on all documents
 submitted in this case.

 Respondent shall file an answer to the petition within 28 days of the issuance of a
 copy of this Notice to Respondent. Tribunal answer forms are available on our
 website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer
 form. Failure to file the answer within the 28-day time frame may result in the
 placement of Respondent in default, as provided by TTR 281. Further, an electronic
 copy of the petition can be reviewed by utilizing the Docket Lookup Search on the
 Tribunal’s website.

 By: Tribunal Clerk
 Entered: October 14, 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

 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

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Ralph K Bittner,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003772
 Township Of Vassar,
 Respondent.

 NOTICE OF DOCKET NUMBER

 TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket
 number has been assigned to that petition. The assignment of the docket number does
 not mean that the Tribunal has authority over the petition or that the petition complies
 with the Tribunal’s rules. The docket number needs to be included on all documents
 submitted in this case.

 Respondent shall file an answer to the petition within 28 days of the issuance of a
 copy of this Notice to Respondent. Tribunal answer forms are available on our
 website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer
 form. Failure to file the answer within the 28-day time frame may result in the
 placement of Respondent in default, as provided by TTR 281. Further, an electronic
 copy of the petition can be reviewed by utilizing the Docket Lookup Search on the
 Tribunal’s website.

 By: Tribunal Clerk
 Entered: October 14, 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

 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

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

Page 1

RECEIVED

 AUG 2026
 |
 MICHIGAN TAX TRIBUNAL

GRETCHENror WHITMERWHT DEPARTMENT OF LICENSINGSTATE OF MICHIGAN eo AND REGULATORY AFFAIRS ~~ MARLONDIRECTOR|. BROWN, DPA

 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-Properly tax disputes,

 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (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 Ma. Last Name/Company Name
 Ralph K Bittner

 Mailing Address (No., Street, P.O. Box or Rural Route)
 6385 Stale Road
 City or Town State ZIP Code
 Vassar Mi 48768
 Telephone Number 989-710-6238

 Email Address (do not enter unless you want MTT lo send all correspondence via email)
 mrsmsu@sbcglobal.net

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name [“XN Last Name

 Firm Name {if any)

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

 City or Town B State ZIP Code
 ‘ i { Telephone Number N

 Emal Address {do not enter unfess you want MTT to send all correspondence via email)

 Section 3: Subject Property Information use the multiple parcel form for additionat, contiguous parcels.
 How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining?
 appealing? ves* [J Now

 **If No, you must file separate appeals for each parce!

 Property Address (No., Street)
 6365 State Road (parcel years ago carried an address of 6351 State Road)
 CityVassaror Town County Tuscola StateMi ZIP48768Code

Page 2

(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 all that apply)

 [J True Cash and Taxable Value ND A PRAREAN T ROX for —

 DO Taxable Value Only (calculation) AssEssED VALVE APPEAL
 a = — ———
 [J Uncapping of Taxable Value See 3 ~AcE EX Oran ATION

 Section 5: Explain the Reason for this Appeal

 Explanation exceeds space allowed. See accompanying 3-page explanation.

 Section 6: Jurisdictional Issues

 Did you protest the assessment at a Board of Review (BOR)? Yes O No

 If Yes, check which BOR you attended: March O July [I] December

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

 [| Not required to attend
 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

 O Appealing within 35 days of State Tax Commission Order
 O Appealing within 35 days of receipt of Notice of Uncapping
 [1 other

 If you checked “other” above, explain:

Page 3

2)

 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 Number: 020-019-000-3500-00
 Classification of Properly: Real.) Personal} (check one)

 Agricultural[J Commercial{3 industriail] Residentialid Yimber-Cutover[J Developmentat{] 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: 29,400 6,946

 What do you believe is the fair market vatue (also known as true cash value)?
 36,608

 What do you believe is the assessed value? (multiply true cash What do you believe Is the taxable value? {cannot exceed
 value by .5) 18,304 assessed value) 6482

 Fee Information
 Does the property 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?

 Yes [J No

 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 56% 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. Ifyou are appealing more than one
 parcel, the parcel with the highest State Equatized Value or Taxable Value in dispute will be used to determine your filing fes, plus $25.00
 will be added for each additional parcel being appealed, not to exceed a tota! filing fee of $1,000.00

 If your property Is residential property (see MCL 206.762) 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

 1f 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 and under $250.00

 * Plus $26.00 for each additional parcel, as indicated above.

 if the properly is NOT residential property and the State Equatized 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.

 Signature *requires
 ne rized Reprasantative’s Signature:

Page 4

Section 5, Reason(s) for this Appeal

 We are appealing the Assesssed Value of said property for
2026 as stated on Treasury Form L-4400, Notice of Assessment,
Taxable Valuation, and Property Classification.

 The property in question covers approximately 7.4 acres,
total. Eighty percent is reforestation in progress; scrub
growth yielding to coniferous trees, yielding to hardwoods.
The remaining western portion, about 1.5 acres, borders a state
highway and is mowed periodically at a 4” height.

 From the time of possession, over 50 years, absolutely
nothing has changed. Nothing.

 What has changed, though, is the Assessed Value for 2026
vis-a-vis the Assessed Value for 2025. The 2025 figure was
$19,100,

Page 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.