Ray Smith Petitioner V Township Of Hope Respondent

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Ray Smith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002448 

 

Hope Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on June 25, 2026, because Petitioner failed to complete section 7 and the 

signature page of petition and has failed to pay the required fee for the filing of the 

petition, pursuant to TTR 279 and 269. On July 22, 2026, the Tribunal extended the 

time for Petitioner to cure the default by an additional 14 days, and they have failed to 

respond. Petitioner has not complied with either order, and the latter stated that “failure 

to comply with this order may result in the dismissal of the case” and referenced Grimm 

v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should consider before imposing the sanction of dismissal. Those factors 

are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) the 

degree of compliance with other parts of the court's orders; (6) attempts to 

cure the defect; and (7) whether a lesser sanction would better serve the 

interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 26-002448 

Page 2 of 2 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: 

August 17, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

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

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

Ray Smith, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002448 

 

Hope Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

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

holding Petitioner in default on June 25, 2026, because Petitioner failed to complete 

section 7 and the signature page of petition and has failed to pay the required fee for 

the filing of the petition, pursuant to TTR 279 and 269.1 Petitioner was required to cure 

the default by filing a signed completed amended petition and by paying the fee 

required for the filing of the petition within 14 days. Petitioner has had ample time to 

comply, yet has failed to respond or submit the required filings. Though the Tribunal 

finds an extension of time to cure the default appropriate, Petitioner’s failure to comply 

with Tribunal orders and its Rules of Practice and Procedure has established a history 

of deliberate delay that would justify dismissal of the case for failure to timely comply 

with this order.2 Therefore, 

 

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

 

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

default: (1) file a signed completed amended petition and pay the filing fee required for 

the filing of the petition, (2) file a Motion to Set Aside Default, (3) the $25.00 fee required 

for the filing of the motion, and (4) file proof the motion was served on Respondent. The 

foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “Failure to comply with this order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 “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. 26-002448 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “amended petition.” Unfortunately, the payment of filing 

fees may not be made via e-filing. 

 

Failure to comply with this order may result in the dismissal of the case, as provided by 

TTR 237.4 

 

Entered: July 22, 2026 

 

 

 

By: /s/ Patricia L. Halm 

kac 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk 

 

 

 

4 See also MCL 205.732.

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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

Ray Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002448

Township Of Hope,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to complete section 7 and signature page of petition and has failed to 

pay the required fee for the filing of the petition. See TTR 279 and 269. As such, the 

appeal is not properly pending. Petitioner must complete the petition by providing all 

information required by each applicable section, return the completed petition, and pay 

the additional fee required for the filing of the petition within 14 days of entry of this 

order. The petition shall note the docket number assigned by the Tribunal. Small 

Claims petition forms and a filing fee calculator can be found on the Tribunal’s website 

at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

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

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. 26-002448

Page 2 of 4

Entered: June 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Ray Smith

9755 Eddy Road

Delton , MI 49046

Page 4

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

Ray Smith,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002448

Township Of Hope,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to complete section 7 and signature page of petition and has failed to 

pay the required fee for the filing of the petition. See TTR 279 and 269. As such, the 

appeal is not properly pending. Petitioner must complete the petition by providing all 

information required by each applicable section, return the completed petition, and pay 

the additional fee required for the filing of the petition within 14 days of entry of this 

order. The petition shall note the docket number assigned by the Tribunal. Small 

Claims petition forms and a filing fee calculator can be found on the Tribunal’s website 

at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing.

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

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 5

MTT Docket No. 26-002448

Page 2 of 2

Entered: June 25, 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

Page 6

STA

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

#3RETCHEN WHITMER 

GOVERNOR 

LANSING 

MAY 2.7 2026 

MICHIGAN TAX TRIBUNAL 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

Pursuant to Tax Tribunat 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 

Ml. 

Last Name/Company Name 

Ray 

SmiTy 

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

A759 

ELSON 

ROAD 

City or Town 

State 

ZIP Code 

Derront 

MY | WQoue 

Telephone Number 

(26a) 120-2849 

Email Address (do not enter unless you want MTT to sénd ail correspondence via email) 

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

First Name 

Ml. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send alt correspondence via emall) 

Section 3: Subject Property information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

[1 vest 

[1] No 

iN) / IN 

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

Property Address {No., Street) 

5035 

1F Streek 

City or Town 

County 

State 

ZIP Cade 

Delton 

Barry 

MA 

YqoU 

le

Page 2

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN. DPA 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Check which of the following you are appealing (check 

ait that appiy) 

) True Cash and Taxable Value 

{J Taxabte Value Only (calculation) 

[ Uncappling of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Proper cosh Vole cad toxchle Vela 

Ss 

ones SToded.. BssesSor Was on Vacokion daring 

boord of 

Cention 

He hos Sine come OX Yo 

evelur 

che the property ond. cayess vis 

ONeY 

- aL65essed. 

. 1fur Cosh Vole and 

Lovable Value Should be 

$100,000, 

Section 6: Jurisdictional Issues 

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

] No 

if Yes, check which BOR you attended: ™ 

march 

[1] July 

[} December 

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

Oa Not required to attend 

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

[I Appealing within 35 days of State Tax Commission Order 

cd Appealing within 35 days of recelpt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

03/20/2026 

03:14 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

HOPE TOWNSHIP 

\ 

KEVIN HARRIS 

67482 COYOTE TRAIL 

EDWARDSBURG, MI 49112 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

08-07-120-026-00 

5035 1ST ST 

SMITH RAY 

9755 EDDY RD 

DELTON MI 49046 

HOPE TWP LOTS 39-40 1ST ADD TO EDDYS BEACH ALSO; 

E 100 FT OF N 50 FT OF LOT 38 LOT. 

 THISPROPERTY IS CLASSIFIED AS: ~~ 401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 08-07-120-026-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

ASSESSMENT DETERMINED TO BE ACCURATE 

2026 

ORIGINAL ASSESSED VALUE 

185,300 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

185,300 

(If the above amounts are the same, no revisions have occured) 

2026 

ORIGINAL TAXABLE VALUE 

185,300 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

185,300 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http:/Avww.michigan.gov/taxtrib/0,4677,7-1 87-38254---,00.html

Page 4

RAY 

SmiTH 

4166 EDDY ROAD 

DEToN. NL HAC © 

Received 

MAY 26 2026 

LARA 

MICH GAN TRY TRABRMNNL 

\\ 

W 

OTTAWA STRECT 

LANSING, MA 

HY 34373)

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Ray Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002448

Township Of Hope,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 25, 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

Ray Smith

9755 Eddy Road

Delton , MI 49046

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

Ray Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002448

Township Of Hope,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 25, 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 4

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

Ray Smith,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002448

Township Of Hope,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: Tribunal Clerk

Entered: June 25, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

#3RETCHEN WHITMER 

GOVERNOR 

LANSING 

MAY 2.7 2026 

MICHIGAN TAX TRIBUNAL 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

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

Pursuant to Tax Tribunat 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 

Ml. 

Last Name/Company Name 

Ray 

SmiTy 

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

A759 

ELSON 

ROAD 

City or Town 

State 

ZIP Code 

Derront 

MY | WQoue 

Telephone Number 

(26a) 120-2849 

Email Address (do not enter unless you want MTT to sénd ail correspondence via email) 

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

First Name 

Ml. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send alt correspondence via emall) 

Section 3: Subject Property information *Use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

1 

[1 vest 

[1] No 

iN) / IN 

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

Property Address {No., Street) 

5035 

1F Streek 

City or Town 

County 

State 

ZIP Cade 

Delton 

Barry 

MA 

YqoU 

le

Page 2

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN. DPA 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

Section 4: Check which of the following you are appealing (check 

ait that appiy) 

) True Cash and Taxable Value 

{J Taxabte Value Only (calculation) 

[ Uncappling of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Proper cosh Vole cad toxchle Vela 

Ss 

ones SToded.. BssesSor Was on Vacokion daring 

boord of 

Cention 

He hos Sine come OX Yo 

evelur 

che the property ond. cayess vis 

ONeY 

- aL65essed. 

. 1fur Cosh Vole and 

Lovable Value Should be 

$100,000, 

Section 6: Jurisdictional Issues 

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

] No 

if Yes, check which BOR you attended: ™ 

march 

[1] July 

[} December 

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

Oa Not required to attend 

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

[I Appealing within 35 days of State Tax Commission Order 

cd Appealing within 35 days of recelpt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

03/20/2026 

03:14 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

HOPE TOWNSHIP 

\ 

KEVIN HARRIS 

67482 COYOTE TRAIL 

EDWARDSBURG, MI 49112 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

08-07-120-026-00 

5035 1ST ST 

SMITH RAY 

9755 EDDY RD 

DELTON MI 49046 

HOPE TWP LOTS 39-40 1ST ADD TO EDDYS BEACH ALSO; 

E 100 FT OF N 50 FT OF LOT 38 LOT. 

 THISPROPERTY IS CLASSIFIED AS: ~~ 401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 08-07-120-026-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

ASSESSMENT DETERMINED TO BE ACCURATE 

2026 

ORIGINAL ASSESSED VALUE 

185,300 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

185,300 

(If the above amounts are the same, no revisions have occured) 

2026 

ORIGINAL TAXABLE VALUE 

185,300 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

185,300 

| 

[2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http:/Avww.michigan.gov/taxtrib/0,4677,7-1 87-38254---,00.html

Page 4

RAY 

SmiTH 

4166 EDDY ROAD 

DEToN. NL HAC © 

Received 

MAY 26 2026 

LARA 

MICH GAN TRY TRABRMNNL 

\\ 

W 

OTTAWA STRECT 

LANSING, MA 

HY 34373)

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