Randy Johnston Petitioner V City Of Muskegon Respondent
- Petitioner
- Randy Johnston
- Respondent
- City Of Muskegon
Case overview
- Docket number
- 26-002641-TT
- Status
- Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Muskegon
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Amended Petition | PET | Not recorded | 10/06/2026 | Not recorded | Download |
| 7 | Amended Petition | PET | Not recorded | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Amended Petition | PET | Not recorded | 10/06/2026 | Not recorded | Download |
| 5 | Amended Petition | PET | Not recorded | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 09/24/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/24/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/24/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/12/2026 | $0.00 | Download |
Documents
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Page 1
Michigan Departrent of Treasury, 10'19 (Rev 10-25) Notice of Asses rHlS lS Nor A rAx BILL o%;.i4P sment, Taxable Valuation, and Property Classification ofPublicAct206of1893,Sec.211.24candSec.211.34c,asamended. Thisisamodelassessmentnoticetobeusedbythelocalassessor. L-4400 This form is issued under the The 2026 lnflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following rnou 6g1y oF IMUSKEGoN MUSKEGON COUNTY EQUALIZATION 173 E APPLE AVE SUITE 201 TVIUSKEGON Ml49442 PARCEL IDENTIFICATION PARCEL NUMBER: 24-205-725-9991-01 PROPERTY ADDRESS: 1796 EDGEWATER ST MUSKEGON, MI 49441 SCHOOL DISTRICT CODE: 61010 EXEMPTIONS % ExemptAs "Homeowners Principal Residence": % Exempt As "Qualified Agricultural Property": % ExemptAs "MBT lndustrial Personal": % ExemptAs "MBT Commercial Personal": Exempt As "Disabled Veteran or Surviving Spouse": Exempt As "Qualified Forest Property": Exempt As "Development Property": 100.00% .00% .OOYo .00% En" E tto Eruo I Yes I ves I Yes OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: JOHNSTON RANDY D/MARTHA W TRUST 1796 EDGEWATER ST MUSKEGON M|49441 LEGAL DESCRIPTION: CITY OF IVIUSKEGON REVISED PLAT OF 1903 NWLY 50 FT OF A STRIP OF LAND LYING NELY OF BLK725 ACCORDING TO MCL 211.34c THIS PROPERTY lS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION lF DIFFERENT: 407 Re s identi aI CHANGE FROM PRIOR YEAR TO CURRENT YEAR PRIORAMOUNT YEAR: 2925 CURRENT TENTATIVE AMOUNTYEAR: r,ra The change in taxable value will increase/decrease your tax bill for lhe2026 year by approximately: $5367 444.796 570.205 125,409 1. TAXABLEVALUE: 155 500 100 654,600 3. TENTATIVE EOUALIZATION FACTOR: 1.000 2. ASSESSEDVALUE 155,500 ,, 654,600 4. STATE EQUALTZED VALUE (SEV) 499,1 00 NG? 5. WAS THERE A TRANSFER OF OWNERSHIP IMO25 THAT RESULTED IN A IAXABLE VALUE Yes No 3tri \*, $ 6. Assessor Change Reason(s) ltlarket Adjustment, Field I nspection Name: WESLEY DAULT Telephone Number: (231)724-3473 Email Address: DAULTW E@CO. MUSKEGON. Mr. US March Board of Review Appeal lnformation. The Board of Review will meet at the following dates and times: I\4USKEGON CITY HALL - 933 TERRACE STREET, IVIUSKEGON, IVICHIGAN THE BOARD OF REVIEW WILL IVIEET ON THE FOLLOWING DATES & TIIT4ES: IVIONDAY I/ARCH 9 & THURSDAY TMARCH 12,2026 TUESDAY ]\4ARCH 10,2026 9:00 AM-12:00 PI\4 & 1:00 Ptvl-4:00 Ptt/ 1:00 Plr4-4:00 PNI & 6:00 PIV-9:00 PI\I PLEASE CALL FORAN APPOINTMENT (231)724-6928 FOR OTHER INQUIRES REGARDING YOURASSESSMENT CALL OR EI\4AIL WESLEY DAULT oR KYMM KOOY (231) 724-6928 OR KOOYKY@CO.tvlUSKEGON.tvll.US t\4AtL LETTER APPEAL INFORIvIATION TO: 173 E APPLE AVE SUITE 201, MUSKEGON Ml 49442. tvlAlLED APPEALS MUST BE DE/.trr\/trn Nrr\ r aTtrD THANT TlJl lpenav [/lapa:l] ,1u tA\9.ii orl.n
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Michigan Department of Treasury, 1019 (Rev, 10-24) THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property G a model assessment notice lassification L-4400 This form is issued under the authority of P.A. 206 of 1 Sec.211.24 and Sec.211.34c, as amended. This is to be used the local assessor. 4. STATE EQUALIZED VALUE (SEV): 155,200 5. There WAS or a transfer of ownership on property in2024 WAS NOT The 2025 lnflation rate Multiplier is: 1.031 euestions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following PARCEL NUMBER: 24-205-725-9991'01 PROPERryADDRESS: 1796 EDGEWATER ST MUSKEGON, MI 49441 FICATION CITY OF MUSKEGON IMUSKEGON COU NTY EQUALIZATION ,173 E APPLE AVE SUITE 201 MUSKEGON M|49442 PRINCIPAL RESIDENCE EXEMPTION % ExemptAs "Homeowners Principal Residence": '00% % Exempt As "Qualified Agricultural Property": .00% % ExemptAs "MBT lndustrial Personal": .00% % Exempt As "MBT Commercial Personal": '00% ExemptAs"QualifiedForestProperty": I Yes E No ExemptAs"DevelopmentProperty": IVes E ttlo OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: JOHNSTON RANDY D/MARTHA W TRUST T€€E.IMPER+AL€fiE} ffi LEGAL DESCRIPTION:' CITY OF MUSKEGON REVISED PLAT OF 1903 NWLY 50 FT OF A STRIP OF LAND LYING NELY OF BLK725 BOUNDED BY WILCOX AVE LAKE ST ACCORDTNG TO MGL 211.34c THIS PROPERTY lS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION: 401 Residential CHANGE FROTVI PRIOR YEAR TO CURRENT YEAR PRIOR AMOUNT YEAR: 2924 CURRENT TENTATIVE AMOUNT YEAR: 2025 The change in taxable value will increase/decrease your tax bill for the 2025 year by approximately: $18548 10 302 796 1 1. TAXABLEVALUE: 343 I 2. ASSESSEDVALUE: TA 343,900 499,1 00 6. Assessor Change Reason: Market Adjustment, Field lnspection DAULTWE@CO.MUSKEGON.MI.US (231) 724-3473 WESLEY DAULT I/IUSKEGON CITY HALL - 933 TERRACE STREET, t\4USKEGON, TVIICHIGAN THE BOARD OF REVIEW WILL MEET ON THE FOLLOWING DATES & TIMES: TUONDAY MARCH ,10 & THURSDAY MARCH 13,2025 TUESDAY MARCH 11,2025 9:00 AM-12:00 PM & 1:00 Pltl-4.00 Ptttl 1:00 PM-4:00 PM & 6:00 PIt/-9:00 PIt/ PLEASE CALL FOR AN APPOINTIVIENT (231)724-6928 FOR OTHER INQUIRES REGARDING YOUR ASSESSMENT CALL OR EIVIAIL WESLEY DAULT oR KYMM KOOY (231) 724-6928 OR KOOYKY@CO.I\4USKEGON'Ml.US MAIL LETTER APPEAL INFORMATION TO: 173 E APPLE AVE SUITE 201, MUSKEGON Ml 49442 ng dates and times: board of review will meet at March of Review Appeal 499,1 00 1.000
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Michigan Departmnt of Treasury, 1019 (Rev, 11-23) Notice of Assessment, Taxable Valuation, and THIS IS NOT A TAX BILL Property G a model assessrent notice L-4400 lassification This form is issued under the of P.A. 206 of 1893, Sec.211.24 and Sec.21 '1.34c, as arended. This is to be used the local assessor. PARCEL NUMBER: 24-205'725'9991'01 PROPERTY ADDRESS: 1796 EDGEWATER ST MUSKEGON, MI 49441 P ICATI rnou 611y OF MUSKEGON MUSKEGON COUNTY EQUALIZATION ,173 E APPLE AVE SUITE 201 MUSKEGON M|49442 PRINCIPAL RESIDENCE EXEMPTION % ExemptAs "Homeowners Principal Residence"' '00% % ExemptAs "Qualified Agricultural Property": '00% % ExemptAs "MBT lndustrial Personal": '00% % ExemptAs "MBT
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Randy Johnston, Petitioner Date: October 6, 2026 MTT Docket No. 26-002641 To: Michigan Tax Tribunal Small Claims Division RE: Order of Default dated September 24, 2026 This is in response to and to comply with the Order of Default. There was no action taken by the local Board of Review. Mr. Wesley Dault, City of Muskegon Assessor, verbally advised me to bypass the Local Board of Review process for this specific matter. He told me the local Board of Review did not have the authority to reinstate the Cap when the reconstruction date had expired. He advised me to appeal directly to the Michigan Tax Tribunal. Additionally, I have never received an uncapping notice, so cannot provide that documentation. I can provide and am attaching the document that gave rise to the appeal, the notice of assessment for the 2026 tax year. This is the document that caused me to have a conversation with Mr. Dault regarding the Cap and the reconstruction deadline. I am also attaching the 2025 Notice of Assessment, the 2024 Notice of Assessment, the 2023 Notice of Assessment, and the 2022 Notice of Assessment. Together these show the assessment history since the actual loss. None of these indicate a notice of uncapping. Randy Johnston
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002641 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Amended Petition Attachment File Name: Amended Petition Document Type: Amended Petition Attachment File Name: 1796 Edgewater Assessment Notices Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Michigan Departrent of Treasury, 10'19 (Rev 10-25) Notice of Asses rHlS lS Nor A rAx BILL o%;.i4P sment, Taxable Valuation, and Property Classification ofPublicAct206of1893,Sec.211.24candSec.211.34c,asamended. Thisisamodelassessmentnoticetobeusedbythelocalassessor. L-4400 This form is issued under the The 2026 lnflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following rnou 6g1y oF IMUSKEGoN MUSKEGON COUNTY EQUALIZATION 173 E APPLE AVE SUITE 201 TVIUSKEGON Ml49442 PARCEL IDENTIFICATION PARCEL NUMBER: 24-205-725-9991-01 PROPERTY ADDRESS: 1796 EDGEWATER ST MUSKEGON, MI 49441 SCHOOL DISTRICT CODE: 61010 EXEMPTIONS % ExemptAs "Homeowners Principal Residence": % Exempt As "Qualified Agricultural Property": % ExemptAs "MBT lndustrial Personal": % ExemptAs "MBT Commercial Personal": Exempt As "Disabled Veteran or Surviving Spouse": Exempt As "Qualified Forest Property": Exempt As "Development Property": 100.00% .00% .OOYo .00% En" E tto Eruo I Yes I ves I Yes OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: JOHNSTON RANDY D/MARTHA W TRUST 1796 EDGEWATER ST MUSKEGON M|49441 LEGAL DESCRIPTION: CITY OF IVIUSKEGON REVISED PLAT OF 1903 NWLY 50 FT OF A STRIP OF LAND LYING NELY OF BLK725 ACCORDING TO MCL 211.34c THIS PROPERTY lS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION lF DIFFERENT: 407 Re s identi aI CHANGE FROM PRIOR YEAR TO CURRENT YEAR PRIORAMOUNT YEAR: 2925 CURRENT TENTATIVE AMOUNTYEAR: r,ra The change in taxable value will increase/decrease your tax bill for lhe2026 year by approximately: $5367 444.796 570.205 125,409 1. TAXABLEVALUE: 155 500 100 654,600 3. TENTATIVE EOUALIZATION FACTOR: 1.000 2. ASSESSEDVALUE 155,500 ,, 654,600 4. STATE EQUALTZED VALUE (SEV) 499,1 00 NG? 5. WAS THERE A TRANSFER OF OWNERSHIP IMO25 THAT RESULTED IN A IAXABLE VALUE Yes No 3tri \*, $ 6. Assessor Change Reason(s) ltlarket Adjustment, Field I nspection Name: WESLEY DAULT Telephone Number: (231)724-3473 Email Address: DAULTW E@CO. MUSKEGON. Mr. US March Board of Review Appeal lnformation. The Board of Review will meet at the following dates and times: I\4USKEGON CITY HALL - 933 TERRACE STREET, IVIUSKEGON, IVICHIGAN THE BOARD OF REVIEW WILL IVIEET ON THE FOLLOWING DATES & TIIT4ES: IVIONDAY I/ARCH 9 & THURSDAY TMARCH 12,2026 TUESDAY ]\4ARCH 10,2026 9:00 AM-12:00 PI\4 & 1:00 Ptvl-4:00 Ptt/ 1:00 Plr4-4:00 PNI & 6:00 PIV-9:00 PI\I PLEASE CALL FORAN APPOINTMENT (231)724-6928 FOR OTHER INQUIRES REGARDING YOURASSESSMENT CALL OR EI\4AIL WESLEY DAULT oR KYMM KOOY (231) 724-6928 OR KOOYKY@CO.tvlUSKEGON.tvll.US t\4AtL LETTER APPEAL INFORIvIATION TO: 173 E APPLE AVE SUITE 201, MUSKEGON Ml 49442. tvlAlLED APPEALS MUST BE DE/.trr\/trn Nrr\ r aTtrD THANT TlJl lpenav [/lapa:l] ,1u tA\9.ii orl.n
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Michigan Department of Treasury, 1019 (Rev, 10-24) THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property G a model assessment notice lassification L-4400 This form is issued under the authority of P.A. 206 of 1 Sec.211.24 and Sec.211.34c, as amended. This is to be used the local assessor. 4. STATE EQUALIZED VALUE (SEV): 155,200 5. There WAS or a transfer of ownership on property in2024 WAS NOT The 2025 lnflation rate Multiplier is: 1.031 euestions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following PARCEL NUMBER: 24-205-725-9991'01 PROPERryADDRESS: 1796 EDGEWATER ST MUSKEGON, MI 49441 FICATION CITY OF MUSKEGON IMUSKEGON COU NTY EQUALIZATION ,173 E APPLE AVE SUITE 201 MUSKEGON M|49442 PRINCIPAL RESIDENCE EXEMPTION % ExemptAs "Homeowners Principal Residence": '00% % Exempt As "Qualified Agricultural Property": .00% % ExemptAs "MBT lndustrial Personal": .00% % Exempt As "MBT Commercial Personal": '00% ExemptAs"QualifiedForestProperty": I Yes E No ExemptAs"DevelopmentProperty": IVes E ttlo OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: JOHNSTON RANDY D/MARTHA W TRUST T€€E.IMPER+AL€fiE} ffi LEGAL DESCRIPTION:' CITY OF MUSKEGON REVISED PLAT OF 1903 NWLY 50 FT OF A STRIP OF LAND LYING NELY OF BLK725 BOUNDED BY WILCOX AVE LAKE ST ACCORDTNG TO MGL 211.34c THIS PROPERTY lS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION: 401 Residential CHANGE FROTVI PRIOR YEAR TO CURRENT YEAR PRIOR AMOUNT YEAR: 2924 CURRENT TENTATIVE AMOUNT YEAR: 2025 The change in taxable value will increase/decrease your tax bill for the 2025 year by approximately: $18548 10 302 796 1 1. TAXABLEVALUE: 343 I 2. ASSESSEDVALUE: TA 343,900 499,1 00 6. Assessor Change Reason: Market Adjustment, Field lnspection DAULTWE@CO.MUSKEGON.MI.US (231) 724-3473 WESLEY DAULT I/IUSKEGON CITY HALL - 933 TERRACE STREET, t\4USKEGON, TVIICHIGAN THE BOARD OF REVIEW WILL MEET ON THE FOLLOWING DATES & TIMES: TUONDAY MARCH ,10 & THURSDAY MARCH 13,2025 TUESDAY MARCH 11,2025 9:00 AM-12:00 PM & 1:00 Pltl-4.00 Ptttl 1:00 PM-4:00 PM & 6:00 PIt/-9:00 PIt/ PLEASE CALL FOR AN APPOINTIVIENT (231)724-6928 FOR OTHER INQUIRES REGARDING YOUR ASSESSMENT CALL OR EIVIAIL WESLEY DAULT oR KYMM KOOY (231) 724-6928 OR KOOYKY@CO.I\4USKEGON'Ml.US MAIL LETTER APPEAL INFORMATION TO: 173 E APPLE AVE SUITE 201, MUSKEGON Ml 49442 ng dates and times: board of review will meet at March of Review Appeal 499,1 00 1.000
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Michigan Departmnt of Treasury, 1019 (Rev, 11-23) Notice of Assessment, Taxable Valuation, and THIS IS NOT A TAX BILL Property G a model assessrent notice L-4400 lassification This form is issued under the of P.A. 206 of 1893, Sec.211.24 and Sec.21 '1.34c, as arended. This is to be used the local assessor. PARCEL NUMBER: 24-205'725'9991'01 PROPERTY ADDRESS: 1796 EDGEWATER ST MUSKEGON, MI 49441 P ICATI rnou 611y OF MUSKEGON MUSKEGON COUNTY EQUALIZATION ,173 E APPLE AVE SUITE 201 MUSKEGON M|49442 PRINCIPAL RESIDENCE EXEMPTION % ExemptAs "Homeowners Principal Residence"' '00% % ExemptAs "Qualified Agricultural Property": '00% % ExemptAs "MBT lndustrial Personal": '00% % ExemptAs "MBT
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Randy Johnston, Petitioner Date: October 6, 2026 MTT Docket No. 26-002641 To: Michigan Tax Tribunal Small Claims Division RE: Order of Default dated September 24, 2026 This is in response to and to comply with the Order of Default. There was no action taken by the local Board of Review. Mr. Wesley Dault, City of Muskegon Assessor, verbally advised me to bypass the Local Board of Review process for this specific matter. He told me the local Board of Review did not have the authority to reinstate the Cap when the reconstruction date had expired. He advised me to appeal directly to the Michigan Tax Tribunal. Additionally, I have never received an uncapping notice, so cannot provide that documentation. I can provide and am attaching the document that gave rise to the appeal, the notice of assessment for the 2026 tax year. This is the document that caused me to have a conversation with Mr. Dault regarding the Cap and the reconstruction deadline. I am also attaching the 2025 Notice of Assessment, the 2024 Notice of Assessment, the 2023 Notice of Assessment, and the 2022 Notice of Assessment. Together these show the assessment history since the actual loss. None of these indicate a notice of uncapping. Randy Johnston
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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 MICHIGAN TAX TRIBUNAL Docket Number: 26-002641 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Amended Petition Attachment File Name: Amended Petition Document Type: Amended Petition Attachment File Name: 1796 Edgewater Assessment Notices Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Randy Johnston, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002641 City Of Muskegon, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.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: September 24, 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).
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MTT Docket No. 26-002641 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
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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 Randy Johnston, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002641 City Of Muskegon, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated above, within 14 days of the entry of this order.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: September 24, 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).
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MTT Docket No. 26-002641 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Randy M.I. Last Name Johnston Mailing Address (No., Street, P.O. Box or Rural Route) 1796 Edgewater Street City or Town Muskegon State Michigan ZIP Code 49441 Telephone Number 6306498893 E-mail Address Randyjohnston92@gmail.com 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 parcel N/A Property Address (No., Street) 1796 Edgewater Street City or Town Muskegon County Muskegon State Michigan ZIP Code 49441 Taxing Authority (City or Township) City Of Muskegon (MUSKEGON) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Our home was damaged beyond repair by high water that occurred on Muskegon Lake during the years 2019 through 2022. Our property has lake frontage on Muskegon Lake. The ground floor of our home was flooded for at least a year due to the high water. The house was demolished in November, 2021 - the date of loss. There was never any question we would replace the dwelling. At some point between 2021 and 2024 the cap on Taxable value was uncapped. According to the General Property Tax Act, Section 34d(v) Replacement Construction, the replacement build needed to be complete by 12/31/2024. Actual Certificate of Occupancy was issued on 3/25/2025. We missed the deadline by only 3 months. There were multiple mitigating circumstances that contributed to not completing by 12/31/2024. Factors contributing to replacement Construction delays: • While the water levels had receded enough to proceed with demolition of the house in 11/2021, continuing high water on lake Muskegon meant excavation and pouring of footings could not proceed without extensive dewatering of the site. We considered delaying demolition, but felt the unoccupied structure posed a hazard and was unsightly to the community. • By late early Fall of 2022, one year after the date of loss, the high waters finally receded enough to proceed with the replacement construction project. It was then we were informed by previously selected builder had become over-subscribed and could not commit to a timeframe that he could start the project. This required us to seek new bids from other residential construction builders. The bid process and contract negotiations resulted in another six-month delay. • The build contract was signed in April, 2023, and the build was planned to be completed by July, 2024. • Unfortunately, we encountered several schedule delays, including Permitting (took 4 months), availability of subcontracted trades due to residual pent-up demand post Covid, and the occasional weather delays. Cumulative delays during the actual build resulted in actual completion eight months later than originally planned. In consideration of the above, we request an exception to the 36-month deadline be granted. The delays were beyond our control, and it was only 3 months beyond the 12/31/2024 deadline. We request that the original cap from 2021 be reinstated, and adjusted by the inflation multiplier each year up to 2026. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 24-205-725-9991-01 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 593600 Current Taxable Value as established by the Board of Review: 509205 What do you believe is the fair market value? 1187200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 593600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 390728 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Randy D Johnston Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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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 Randy Johnston, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002641 City Of Muskegon, 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: September 24, 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 Randy Johnston, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002641 City Of Muskegon, 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: September 24, 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 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Randy M.I. Last Name Johnston Mailing Address (No., Street, P.O. Box or Rural Route) 1796 Edgewater Street City or Town Muskegon State Michigan ZIP Code 49441 Telephone Number 6306498893 E-mail Address Randyjohnston92@gmail.com 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 parcel N/A Property Address (No., Street) 1796 Edgewater Street City or Town Muskegon County Muskegon State Michigan ZIP Code 49441 Taxing Authority (City or Township) City Of Muskegon (MUSKEGON) Check which of the following you are appealing: (check all that apply) Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 Our home was damaged beyond repair by high water that occurred on Muskegon Lake during the years 2019 through 2022. Our property has lake frontage on Muskegon Lake. The ground floor of our home was flooded for at least a year due to the high water. The house was demolished in November, 2021 - the date of loss. There was never any question we would replace the dwelling. At some point between 2021 and 2024 the cap on Taxable value was uncapped. According to the General Property Tax Act, Section 34d(v) Replacement Construction, the replacement build needed to be complete by 12/31/2024. Actual Certificate of Occupancy was issued on 3/25/2025. We missed the deadline by only 3 months. There were multiple mitigating circumstances that contributed to not completing by 12/31/2024. Factors contributing to replacement Construction delays: • While the water levels had receded enough to proceed with demolition of the house in 11/2021, continuing high water on lake Muskegon meant excavation and pouring of footings could not proceed without extensive dewatering of the site. We considered delaying demolition, but felt the unoccupied structure posed a hazard and was unsightly to the community. • By late early Fall of 2022, one year after the date of loss, the high waters finally receded enough to proceed with the replacement construction project. It was then we were informed by previously selected builder had become over-subscribed and could not commit to a timeframe that he could start the project. This required us to seek new bids from other residential construction builders. The bid process and contract negotiations resulted in another six-month delay. • The build contract was signed in April, 2023, and the build was planned to be completed by July, 2024. • Unfortunately, we encountered several schedule delays, including Permitting (took 4 months), availability of subcontracted trades due to residual pent-up demand post Covid, and the occasional weather delays. Cumulative delays during the actual build resulted in actual completion eight months later than originally planned. In consideration of the above, we request an exception to the 36-month deadline be granted. The delays were beyond our control, and it was only 3 months beyond the 12/31/2024 deadline. We request that the original cap from 2021 be reinstated, and adjusted by the inflation multiplier each year up to 2026. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 24-205-725-9991-01 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 593600 Current Taxable Value as established by the Board of Review: 509205 What do you believe is the fair market value? 1187200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 593600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 390728 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Randy D Johnston Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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