Record Finder / 26-002641-TT
Michigan

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 #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
8Amended PetitionPETNot recorded10/06/2026Not recordedDownload
7Amended PetitionPETNot recorded10/06/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
6Amended PetitionPETNot recorded10/06/2026Not recordedDownload
5Amended PetitionPETNot recorded10/06/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
4Order of Default of PetitionerNot recordedNot recorded09/24/2026Not recordedDownload
3Petition has been verifiedPET109/24/2026Not recordedDownload
2Notice of Docket Number SCNot recordedNot recorded09/24/2026Not recordedDownload
1A petition was received.PETNot recorded07/12/2026$0.00Download

Documents

1796 Edgewater Assessment Notices.pdfRead complete document text →
Read document text excerpt

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

Page 2

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

Page 3

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

Page 4

r\

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.

Read document text excerpt

Page 1

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

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.

Read document text excerpt

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

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

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.

1796 Edgewater Assessment Notices.pdfRead complete document text →
Read document text excerpt

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

Page 2

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

Page 3

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

Page 4

r\

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.

Read document text excerpt

Page 1

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

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.

Read document text excerpt

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

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

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.

SC_Order_of_Default_of_Petition.2026-09-24_15-28-42.pdfRead complete document text →
Read document text excerpt

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

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).

Page 2

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

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

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).

Page 4

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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Page 1

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:

Page 2

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:

Page 3

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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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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

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

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.

scpetition_valuation.pdfRead complete document text →
Read document text excerpt

Page 1

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:

Page 2

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:

Page 3

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

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.