Rhonda L Fackert Petitioner V Township Of Green Oak Respondent

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=n, 8 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Shoda | Peder 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-002431 

Township of Green Oak 

Respondent(s) 

SUBSTITUTION OF ASSESSOR 

Use this form to report changes regarding assessors of record of local units of government. 

Complete all sections that apply. This form must be completed in every case there is a 

substitution. The completed form must be filed with the Tribunal and served on the opposing 

party or their representative. 

1. Full name (first, middle initial, last) 

Karen Walther 

2. Firm Name (if applicable) 

3. Add 

. 

3 

10001 Silver Lake Rd, Brighton MI 48116 

4. Telephone No. 

5. E-mail Address 

810-231-1333 X105 

karen.walther@greenoaktwp.com 

6. Local Unit of Government 

Township of Green Oak 

New Assessor's signature 

Karen Walther 

[Print/type name of person signing]

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

Rhonda L Fackert,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002431

Township Of Green Oak,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

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MTT Docket No. 26-002431

Page 2 of 4

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

Rhonda L Fackert

10555 McCabe Rd

Brighton , MI 48116

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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

Rhonda L Fackert,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002431

Township Of Green Oak,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to

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MTT

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STAT

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Rhonda L Fackert 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No.26-002431 

Township of Green Oak 

, 

Respondent(s) 

PROOF OF SERVICE 

Christina L Yaeger 

states that on 7/7/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Respondents’ Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Ronda L Fackert/10685 McCabe Rd, LLC 

10555 McCabe Rd 

Brighton MI 48116-8563 

Mheidniafi [= 

[Signature of person wh is setving/mailing copy] 

Christina L Yaeger

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002431

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 26-002431 Proof of Service-Answer

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.

Page 1

GREEN DAK CHARTER TOW Sip 

0001 SILVER LAKE ROAD, BRIGHTON, yy gg), 

puone: 810-231-1333 = 

FAX 810-231 50 

July 7, 2026 

Michigan Tax Tribunal 

Via MTT E-File 

611 W. Ottawa St 

Lansing, MI 48933 

MTT Docket No. 26-002431 

Rhonda L Fackert v. Township of Green Oak 

Supporting Documents to Respondent Answer 

Please see attachments to Respondent Answer to subject appeal. 

ATTACHED DOCUMENTS: 

e 

Respondent Explanation SC Answer to Uncapping 

e 

2026 Notice of Assessment, Taxable Valuation and Property Classification, form L-4400/1019 

eo 

2026 Record Card 

e 

2026 Sketch 

e 

2026 Valuation Disclosure 

e 

2026 March Board of Review Appeal 

e 

Property Transfer Affidavit L-4260 

e 

Warranty Deed 2025R-009793 

e 

Limited Liability Company Certificate/Statement/Articles 

e 

Michigan Revenue Administrative Bulletin 1989-48 

e 

General Property Tax Act Excerpt, MCL 211.27a 

e 

TRJ &E Properties, LLC v City of Lansing, 323 Mich App 664; 919 NW2d 795 (2018). 

e 

C&JInvestments of Grayling, LLC 

v City of Grayling, unpublished opinion per curiam of the Michigan Court 

of Appeals, issued November 13, 2007 (Docket No. 270989) 

Proof of Service mailed separately. 

| can be reached at 810-231-1333 ext 105 or by email at christina.yaeger@greenoaktwp.com, 

if you have any 

questions. 

Regards,

Page 2

Rhonda L Fackert v Township of Green Oak 

MTT Docket No. 26-002431 

Respondent Explanation SC Answer to Uncapping 

Issue Presented 

The issue on appeal is whether the transfer of the subject property from James H. Fackert, Sr. 

and Rhonda L. Fackert to 10685 McCabe Rd. LLC qualifies for the commonly controlled entity 

exemption from transfer of ownership under MCL 211.27a(7)(m). 

Respondents’ Position 

Respondent received a Property Transfer Affidavit, dated May 7, 2025, reporting the transfer of 

the subject property from James H. Fackert, Sr. and Rhonda L. Fackert to 10685 McCabe Rd. 

LLC. During its review, Respondent determined that Rhonda L. Fackert is the sole member and 

owner of 10685 McCabe Rd. LLC. 

Prior to the transfer, title to the subject property was held jointly by James H. Fackert, Sr. and 

Rhonda L. Fackert. Following the transfer, title to the property was vested in 10685 McCabe Rd. 

LLC, whose sole member and owner is Rhonda L. Fackert. Accordingly, James H. Fackert, Sr., 

retained no ownership interest or control interest in the transferee entity. 

Petitioner contends that the transfer qualifies for exemption from uncapping under MCL 

211.27a(7)(m) because the transferors and transferee are commonly controlled. Respondent 

disagrees. 

MCL 211.27a(7)(m) provides an exemption from transfer of ownership for certain transfers 

among legal entities that are commonly controlled. The statute does not define the term 

“commonly controlled.” The Michigan Court of Appeals has recognized that the statutory 

language controls the analysis and that administrative guidance cannot expand or alter the 

language enacted by the Legislature. TRJ & E Properties, LLC v City of Lansing, 323 Mich App 

664; 919 NW2d 795 (2018). 

Michigan Revenue Administrative Bulletin 1989-48 is not binding law; however, it reflects the 

Michigan Department of Treasury’s longstanding interpretation of the commonly controlled 

entity exemption and provides persuasive guidance when applying MCL 211.27a(7)(m). The 

State Tax Commission has relied upon Revenue Administrative Bulletin 1989-48 when 

determining whether entities are commonly controlled. See C & J Investments of Grayling, LLC 

v City of Grayling, unpublished opinion per curiam of the Michigan Court of Appeals, issued

Page 3

Rhonda L Fackert v Township of Green Oak 

MTT Docket No. 26-002431 

Respondent Explanation SC Answer to Uncapping 

Applying the statute and the Department or Treasury’s interpretive guidance, this transfer does 

not qualify for the exemption. Before the transfer, 

James H. Fackert, Sr. and Rhonda L. Fackert 

each held an ownership interest in the subject property. After the transfer, Rhonda L. Fackert 

became the sole member and owner of 10685 McCabe Rd. LLC, while James H. Fackert, Sr. 

retained no ownership interest or control in the transferee entity. Therefore, the ownership 

interests held before and after the transfer are not identical. 

The fact that James H. Fackert, Sr. and Rhonda L. Fackert are married does not change the 

ownership interests created by the transaction. Prior to the transfer, the property was owned 

jointly by both individuals. Following the transfer, the property was owned by an entity in which 

only Rhonda L. Fackert held a membership interest. The marital relationship between the 

transferors does not preserve James H. Fackert, Sr.’s ownership interest or create an ownership 

interest in 10685 McCabe Rd. LLC where none exists. 

Petitioner’s argument conflates control of the transferee entity with preservation of the 

ownership interests existing before the transfer. Although Rhonda L. Fackert continued to 

control the property through 10685 McCabe Rd. LLC, the transfer did not merely change the 

form of ownership. Instead, it eliminated James H. Fackert, Sr.’s ownership interest in the 

property without providing him with a corresponding interest in the transferee entity. 

Respondent is not asserting that transfers from individuals to limited liability companies can 

never qualify for the commonly controlled entity exemption. Rather, the exemption applies when 

the requirements of MCL 211.27a(7)(m) are satisfied. Here, the ownership interests associated 

with the property were not preserved following the transfer. 

As the party seeking application of an exemption from uncapping, Petitioner bears the burden of 

demonstrating that the requirements for the exemption have been satisfied. Common control 

alone does not establish entitlement to the exemption where the ownership interests held before 

and after the transfer are not the same. Because James H. Fackert, St. retained no ownership 

interest or control in 10685 McCabe Rd. LLC,

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002431

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Green Oak (LIVINGSTON)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Christina

M.I. 

L

Last Name

Yaeger

Firm Name (if any)

Green Oak Township

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

10001 Silver Lake Rd

City or Town

Brighton

State

Michigan

ZIP Code

48116

Telephone Number

8102311333

E-mail Address

christina.yaeger@greenoaktwp.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The issue on appeal is whether the transfer of the subject property from James H. Fackert, Sr. and Rhonda L. Fackert to 10685 McCabe Rd. LLC qualifies for the 

commonly controlled entity exemption from transfer of ownership under MCL 211.27a(7)(m).

RESPONDENTS' POSITION

Respondent received a Property Transfer Affidavit, dated May 7, 2025, reporting the transfer of the subject property from James H. Fackert, Sr. and Rhonda L. 

Fackert to 10685 McCabe Rd. LLC. During its review, Respondent determined that Rhonda L. Fackert is the sole member and owner of 10685 McCabe Rd. LLC.

Prior to the transfer, title to the subject property was held jointly by James H. Fackert, Sr. and Rhonda L. Fackert. Following the transfer, title to the property was 

vested in 10685 McCabe Rd. LLC, whose sole member and owner is Rhonda L. Fackert. Accordingly, James H. Fackert, Sr. retained no ownership interest or control 

interest in the transferee entity.

Petitioner contends that the transfer qualifies for exemption from uncapping under MCL 211.27a(7)(m) because the transferors and transferee are commonly 

controlled. Respondent disagrees.

See full Respondents' Explanation and Supporting Documents submitted.

 

Jurisdictional Issues:

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES:

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

*Submit a copy of the Notice of Assessment with the Answer.

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact?

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

2026-02-17

Under what statutory section was the taxable value uncapped?

211.27a

 

 

Valuation Information:

Parcel Identification Number:

4716-16-200-010

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

215600

Current Taxable Value as established by the Board of Review:

215600

What do you believe is the fair market value?

431200

What do you believe is the taxable value?

73600

 

Electronic Signature *Typing your name below will serve as your signature

Respondent’s Signature: 

/s/ Christina L Yaeger

Attorney or Authorized Agent’s Signature:

/s/

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

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. 

default. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

Section 1: Petitioner’s Contact Information 

Firsh Nar Rhonda. 

ie 

“Fuck ca 

Mailing ay 5" Me 0% be 

Ed = 

Cif 

own fighter 

Mr 

we, 

= 

Sa oig 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner’s ARGEREATIIBHERH Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

ZIP Code 

/ 

X 

VARY 

Telephone Number 

Email Address (do not enter unless you want va send all RN via email) 

N 

Section 3: Subject Property Information “use the mutipte parce! form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

Yes* 

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

No** 

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

rover 

Rares 

5 AY et) 

¥5 McCabe Pel 

City 

Br pre 

Coun! 

State 

(vinas Tok

Page 2

ER 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check al that apply) 

[3 True Cash and Taxable Value 

[3d Taxable Value Only (calculation) 

DX uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

see. attached Kass for appeal 

and encloded doctntents Suppottin 

X2as3oning 

Section 6: Jurisdictional Issues 

N 

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

X] ves 

[mm] No 

») 

If Yes, check which BOR you attended; 3] March 

[Hl] July 

[Ml] December 

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

[Hl] Not required to attend 

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

a Appealing within 35 days of State Tax Commission Order 

5 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

May 5, 2026 

Reason for Appeal — 

2026 - Green Oak Charter Township - Uncapped taxable value due to transfer of ownership. 

| appealed to the Board of Review as there was no change in ownership only titling. The property was 

put into an LLC after discussing an updated lease with an attorney. 

It was suggested that due to 

personal situation with rental properties and a small business, that this would be the best way to 

protect our assets in case of a lawsuit. 

The Board of Review denied the request stating: “the documentation presented does not constitute a 

change in assessed value.” 

The documentation presented showed that the attorney properly filed the PTA and marked the 

appropriate exemption for uncapping. The exemption under MCL 211.27a (7) (m), All proper 

documentation was shared at the Board of Review, including the US Government definition of Who is A 

United States Person. 

After further research of why this transfer of ownership may have been denied, it was considered by 

both my attorney and the township assessor that it might be due to the LLC being put as myseif being 

the sole member, while the previous title was in our Fackert Family Trust, which included my husband. 

This property since its purchase has been operating as a rental business, as myself being the sole 

proprietor. Transferring the property to the LLC qualifies for the “business entities under common 

control” exemption. 

I maintain that there was no change in ownership only titling. The taxable value should remain the same 

and continue to be updated with market adjustments, as it has been since the purchase of the property. 

Thank you for your consideration, 

Rhonda Fackert 

Enclosed: Copies of past leases supporting Rhonda Fackert, as the sole proprietor.

Page 4

GRETCHEN WHITMER 

‘GOVERNOR 

STATE OF MICHIGAN 

LANSH 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

NG 

DIRECTOR 

Section 7: Valuation Information ‘use ine multiple parcet form for additional, contiguous parcels. 

Parcel Number: 

HT ll ~ ilo- 200 ~0 [0 

Classification of Property: 

Real] 

Personal 

[J (check one) 

Agricuttural [1 

Commerclal 

{J 

Industrial 

[1 

Residential ){_ 

Timber-Cutover [J 

Developmental [J 

Utility [1 (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Roview: 2} { 5, 200," 

‘ 

Taxable Value established by the Board of Review: 

What do you believeds the fair market Yo) (also known as true cash 

2 

15, 00 

value)? 

What do you belleve 

isthe assessed value? 

(multiply true cash 

value by .5) 

A 

18) PL 

What do you belie, 

Assessed value} 

s I HZ ob 

{cgpnot exceed 

MARLON |. BROWN, DPA 

Fee Information 

Does the property have a Principal Residence Exemption of at least 56% as of the date of the filing of this petition for all tax years at 

issue? 

{1 Yes re 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at [east 50% as of the date of tha filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute, 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.60 

If your property is residential

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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

Rhonda L Fackert,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002431

Township Of Green Oak,

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 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

Rhonda L Fackert

10555 McCabe Rd

Brighton , MI 48116

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

Rhonda L Fackert,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002431

Township Of Green Oak,

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 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.

Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON |. BROWN, DPA 

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. 

default. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

Section 1: Petitioner’s Contact Information 

Firsh Nar Rhonda. 

ie 

“Fuck ca 

Mailing ay 5" Me 0% be 

Ed = 

Cif 

own fighter 

Mr 

we, 

= 

Sa oig 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 2: Petitioner’s ARGEREATIIBHERH Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

ZIP Code 

/ 

X 

VARY 

Telephone Number 

Email Address (do not enter unless you want va send all RN via email) 

N 

Section 3: Subject Property Information “use the mutipte parce! form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

Yes* 

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

No** 

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

rover 

Rares 

5 AY et) 

¥5 McCabe Pel 

City 

Br pre 

Coun! 

State 

(vinas Tok

Page 2

ER 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check al that apply) 

[3 True Cash and Taxable Value 

[3d Taxable Value Only (calculation) 

DX uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

see. attached Kass for appeal 

and encloded doctntents Suppottin 

X2as3oning 

Section 6: Jurisdictional Issues 

N 

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

X] ves 

[mm] No 

») 

If Yes, check which BOR you attended; 3] March 

[Hl] July 

[Ml] December 

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

[Hl] Not required to attend 

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

a Appealing within 35 days of State Tax Commission Order 

5 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

May 5, 2026 

Reason for Appeal — 

2026 - Green Oak Charter Township - Uncapped taxable value due to transfer of ownership. 

| appealed to the Board of Review as there was no change in ownership only titling. The property was 

put into an LLC after discussing an updated lease with an attorney. 

It was suggested that due to 

personal situation with rental properties and a small business, that this would be the best way to 

protect our assets in case of a lawsuit. 

The Board of Review denied the request stating: “the documentation presented does not constitute a 

change in assessed value.” 

The documentation presented showed that the attorney properly filed the PTA and marked the 

appropriate exemption for uncapping. The exemption under MCL 211.27a (7) (m), All proper 

documentation was shared at the Board of Review, including the US Government definition of Who is A 

United States Person. 

After further research of why this transfer of ownership may have been denied, it was considered by 

both my attorney and the township assessor that it might be due to the LLC being put as myseif being 

the sole member, while the previous title was in our Fackert Family Trust, which included my husband. 

This property since its purchase has been operating as a rental business, as myself being the sole 

proprietor. Transferring the property to the LLC qualifies for the “business entities under common 

control” exemption. 

I maintain that there was no change in ownership only titling. The taxable value should remain the same 

and continue to be updated with market adjustments, as it has been since the purchase of the property. 

Thank you for your consideration, 

Rhonda Fackert 

Enclosed: Copies of past leases supporting Rhonda Fackert, as the sole proprietor.

Page 4

GRETCHEN WHITMER 

‘GOVERNOR 

STATE OF MICHIGAN 

LANSH 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

NG 

DIRECTOR 

Section 7: Valuation Information ‘use ine multiple parcet form for additional, contiguous parcels. 

Parcel Number: 

HT ll ~ ilo- 200 ~0 [0 

Classification of Property: 

Real] 

Personal 

[J (check one) 

Agricuttural [1 

Commerclal 

{J 

Industrial 

[1 

Residential ){_ 

Timber-Cutover [J 

Developmental [J 

Utility [1 (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Roview: 2} { 5, 200," 

‘ 

Taxable Value established by the Board of Review: 

What do you believeds the fair market Yo) (also known as true cash 

2 

15, 00 

value)? 

What do you belleve 

isthe assessed value? 

(multiply true cash 

value by .5) 

A 

18) PL 

What do you belie, 

Assessed value} 

s I HZ ob 

{cgpnot exceed 

MARLON |. BROWN, DPA 

Fee Information 

Does the property have a Principal Residence Exemption of at least 56% as of the date of the filing of this petition for all tax years at 

issue? 

{1 Yes re 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at [east 50% as of the date of tha filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute, 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.60 

If your property is residential

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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.