Richard B Rineer, Petitioner V City Of Frankfort, Respondent

Page 1

RECEIVED: 

REGEIMED 

men DGL 1 ) wz 

TAX TRIBUNAL 

' 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Richard B Rineer, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003395 

City Of Frankfort, 

Respondent. 

ORDER OF DISMISSAL 

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This Order resolves all pending issues and closes the case. 

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

Page 2

MTT Docket No. 24-003395 

Page 2 of 2 

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. 

’ I. 

; 

vo 

Lbs 

By: 

aliens 

oo 

Tne 

Patricia L.. Halm, Tribunal Chair 

Entered: September 10, 2024 

PROOF OF SERVICE 

| 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 provide by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Richard B Rineer, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003395 

City Of Frankfort, 

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 Tribunals 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.govitaxtiib. 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 279. Further, an electronic 

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

Tribunals website. 

By: _ Tribunal Clerk 

Entered: September 10, 2024 

PROOF OF SERVICE 

{ 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 provide by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk

Page 4

2 October 2024 

| had submitted a document on my situation in Frankfort Michigan asking for help. You have 

provided none. The issue is a tax increase that 

| cannot respond to because 

| do not have any 

documentation. 

| do not know if the assessment is too high or too low. What 

| do know is that the 

assessment is based on a permit filed for another Company in a building across town. 

| appealed to the 

local Tax review board and was denied because 

| did not provide "documentation" with my filing. That 

was because 

1 did not have any documentation as 

| never submitted the new construction permit. 

When 

| tried to get a copy of the permit 

| was told that it was protected under privacy as it was a 

different Company. When 

| appealed the review it was "denied" by the local review board and they 

acknowledged that they had access to the documentation and still denied it based on the assessors 

recommendation. They stated that 

| would have to file an appeal with the MTT. 

| looked at the 

guidelines on your site and realized that my situation did not meet the conditions for an appeal because 

i had no standing in the assessment, the Company that was the party to the action would have to take 

up the appeal. 

This is the third time this assessor has raised my taxes at this location. The first was for new 

usage increase for a through street because in what 

1 felt was doing my civil duty and providing, at my 

own expense, the space for recycling containers for the City of Frankfort. The assessor stated that 

because the public was driving into my parking lot, depositing the recycled goods and then driving off, 

that it represented new usage for my property and that this was a new through fare and the taxes were 

raised. The second was when the assessor looked up and saw windows at the top of the lift bay, they 

wrote me up for a "second floor with failure to report" and again raised my taxes. On appeal they 

stated they had not my

Page 5

Richard

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 

Richard B Rineer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003395 

 

City of Frankfort, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On October 7, 2024, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on September 10, 2024. In the motion, 

Petitioner states that while they asked the Tribunal for help, none was provided. 

Petitioner states that the subject property is assessed above market value due to an 

adjustment for new construction, which did not occur. Petitioner also references a 

history of issues with Respondent’s assessor regarding the subject property. 

Petitioner’s appeal to Respondent’s March Board of Review (BOR) was denied due to a 

lack of documentation. 

 

The Tribunal has considered the motion and the case file and finds that the property at 

issue is classified as industrial. As indicated in the Order of Dismissal, MCL 

205.735a(6) states that the deadline to file a petition with the Tribunal for industrial 

property is May 31 of the tax year at issue. Petitioner was informed of this deadline in 

the 2024 March BOR petition, which Petitioner included with the petition to the Tribunal. 

The Tribunal has no equitable power to waive or otherwise disregard a statutory 

deadline.1 As such, it has no authority to grant Petitioner the help requested. 

 

Given the above, Petitioner failed to demonstrate a palpable error relative to the Order 

of Dismissal that misled the Tribunal and the parties and that would have resulted in a 

different disposition if the error was corrected.2 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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

 

 

 

 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008). 

2 See MCR 2.119.

Page 2

MTT Docket No. 24-003395 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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: October 31, 2024 

 

 

By _____________________________ 

ssm/bm 

 

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 provide 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

RECEIVED: 

REGEIMED 

men DGL 1 ) wz 

TAX TRIBUNAL 

' 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Richard B Rineer, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003395 

City Of Frankfort, 

Respondent. 

ORDER OF DISMISSAL 

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore, 

IT IS ORDERED that the case is DISMISSED. 

This Order resolves all pending issues and closes the case. 

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

Page 2

MTT Docket No. 24-003395 

Page 2 of 2 

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. 

’ I. 

; 

vo 

Lbs 

By: 

aliens 

oo 

Tne 

Patricia L.. Halm, Tribunal Chair 

Entered: September 10, 2024 

PROOF OF SERVICE 

| 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 provide by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Richard B Rineer, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003395 

City Of Frankfort, 

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 Tribunals 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.govitaxtiib. 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 279. Further, an electronic 

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

Tribunals website. 

By: _ Tribunal Clerk 

Entered: September 10, 2024 

PROOF OF SERVICE 

{ 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 provide by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk

Page 4

2 October 2024 

| had submitted a document on my situation in Frankfort Michigan asking for help. You have 

provided none. The issue is a tax increase that 

| cannot respond to because 

| do not have any 

documentation. 

| do not know if the assessment is too high or too low. What 

| do know is that the 

assessment is based on a permit filed for another Company in a building across town. 

| appealed to the 

local Tax review board and was denied because 

| did not provide "documentation" with my filing. That 

was because 

1 did not have any documentation as 

| never submitted the new construction permit. 

When 

| tried to get a copy of the permit 

| was told that it was protected under privacy as it was a 

different Company. When 

| appealed the review it was "denied" by the local review board and they 

acknowledged that they had access to the documentation and still denied it based on the assessors 

recommendation. They stated that 

| would have to file an appeal with the MTT. 

| looked at the 

guidelines on your site and realized that my situation did not meet the conditions for an appeal because 

i had no standing in the assessment, the Company that was the party to the action would have to take 

up the appeal. 

This is the third time this assessor has raised my taxes at this location. The first was for new 

usage increase for a through street because in what 

1 felt was doing my civil duty and providing, at my 

own expense, the space for recycling containers for the City of Frankfort. The assessor stated that 

because the public was driving into my parking lot, depositing the recycled goods and then driving off, 

that it represented new usage for my property and that this was a new through fare and the taxes were 

raised. The second was when the assessor looked up and saw windows at the top of the lift bay, they 

wrote me up for a "second floor with failure to report" and again raised my taxes. On appeal they 

stated they had not my

Page 5

Richard

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

Richard B Rineer, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003395

City Of Frankfort,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

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

Page 2

MTT Docket No. 24-003395

Page 2 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 10, 2024

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 provide 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

Richard B Rineer, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003395

City Of Frankfort,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed by May 31 or the next business day after the Tribunal offices 

were closed. See MCL 205.735a(6). 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

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

Page 4

MTT Docket No. 24-003395

Page 4 of 6

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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 10, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I.

Page 6

MTT

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

JUN 06 0p 2k 

[hag 

Hi 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

“era 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

Mi 

Last Name/Company Name 

Richard 

B 

Rineer 

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

8921 Narrow Gauge Road 

City or Town 

State 

ZIP Code 

Beulah 

MI 

49617 

Telephone Number 

Fax Number 

703-216-7613 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Rick.Rineer@Verizon.net 

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

First Name 

MJ. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcetsareyou | [[] vest 

[] No**

Page 2

Cotman 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check alt that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of 

a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The amount of the increase in value is not justified. Form states "new construction” and 

there has been no new construction on this building since 1979. The Assessor has 

been less than honest with me about the determination and has missled me for two 

months on how and why she made this decision. 

Last week her assistant informed me 

that the reason was a new estimated valuation and could not explain why 

| had been 

sent on a goose chase by the assessor. 

| have been able to find documentation that 

demonstrates that this valuation is without merit and have been informed that 

| hat to 

appeal the MTT for consideration. 

| 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

O July 

[| December 

If No, check the applicable reason(s): 

Not required to attend 

(| Assessment Change Notice was not received by Petitioner 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel [dentification Number: 

51-180-004-00 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

tility 

(check one) 

™% 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

298,700 

Gurrent Taxable Value as established by the BOR: 

255,327 

What do you believe is the fair market value (also known as True Cash Value)? 

380,000 

Multiply the True Cash Vatue by .5 and enter here. This is your contention of Assessed Value. 

190,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

108,700 

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

- 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

IN] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what tise was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at {east 50% as of the date of the filing of this petition? 

ves 

no 

Are you appeating ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

J ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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 

$26.00 wilt be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Vaiue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if your property is 

NOT

Page 5

STATE OF

Page 6

GA

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

JUN 06 0p 2k 

[hag 

Hi 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

“era 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

Mi 

Last Name/Company Name 

Richard 

B 

Rineer 

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

8921 Narrow Gauge Road 

City or Town 

State 

ZIP Code 

Beulah 

MI 

49617 

Telephone Number 

Fax Number 

703-216-7613 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Rick.Rineer@Verizon.net 

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

First Name 

MJ. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcetsareyou | [[] vest 

[] No**

Page 2

Cotman 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check alt that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of 

a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The amount of the increase in value is not justified. Form states "new construction” and 

there has been no new construction on this building since 1979. The Assessor has 

been less than honest with me about the determination and has missled me for two 

months on how and why she made this decision. 

Last week her assistant informed me 

that the reason was a new estimated valuation and could not explain why 

| had been 

sent on a goose chase by the assessor. 

| have been able to find documentation that 

demonstrates that this valuation is without merit and have been informed that 

| hat to 

appeal the MTT for consideration. 

| 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

O July 

[| December 

If No, check the applicable reason(s): 

Not required to attend 

(| Assessment Change Notice was not received by Petitioner 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel [dentification Number: 

51-180-004-00 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

tility 

(check one) 

™% 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

298,700 

Gurrent Taxable Value as established by the BOR: 

255,327 

What do you believe is the fair market value (also known as True Cash Value)? 

380,000 

Multiply the True Cash Vatue by .5 and enter here. This is your contention of Assessed Value. 

190,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

108,700 

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

- 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

IN] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what tise was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at {east 50% as of the date of the filing of this petition? 

ves 

no 

Are you appeating ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

J ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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 

$26.00 wilt be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Vaiue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if your property is 

NOT

Page 5

STATE OF

Page 6

GA

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

Richard B Rineer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003395

City Of Frankfort,

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 279. 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 10, 2024

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 provide 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

Richard B Rineer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003395

City Of Frankfort,

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 279. 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 10, 2024

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 provide 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

JUN 06 0p 2k 

[hag 

Hi 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

“era 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

Mi 

Last Name/Company Name 

Richard 

B 

Rineer 

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

8921 Narrow Gauge Road 

City or Town 

State 

ZIP Code 

Beulah 

MI 

49617 

Telephone Number 

Fax Number 

703-216-7613 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Rick.Rineer@Verizon.net 

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

First Name 

MJ. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcetsareyou | [[] vest 

[] No**

Page 2

Cotman 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check alt that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of 

a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The amount of the increase in value is not justified. Form states "new construction” and 

there has been no new construction on this building since 1979. The Assessor has 

been less than honest with me about the determination and has missled me for two 

months on how and why she made this decision. 

Last week her assistant informed me 

that the reason was a new estimated valuation and could not explain why 

| had been 

sent on a goose chase by the assessor. 

| have been able to find documentation that 

demonstrates that this valuation is without merit and have been informed that 

| hat to 

appeal the MTT for consideration. 

| 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[| No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

O July 

[| December 

If No, check the applicable reason(s): 

Not required to attend 

(| Assessment Change Notice was not received by Petitioner 

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

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel [dentification Number: 

51-180-004-00 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

tility 

(check one) 

™% 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

298,700 

Gurrent Taxable Value as established by the BOR: 

255,327 

What do you believe is the fair market value (also known as True Cash Value)? 

380,000 

Multiply the True Cash Vatue by .5 and enter here. This is your contention of Assessed Value. 

190,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

108,700 

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal® 

Parcel Identification Number: 

- 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

IN] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what tise was the property designed?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at {east 50% as of the date of the filing of this petition? 

ves 

no 

Are you appeating ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

J ves 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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 

$26.00 wilt be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Vaiue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if your property is 

NOT

Page 5

STATE OF

Page 6

GA

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.