Record Finder / 26-000453-TT
Michigan
Richard D Robell Petitioner V Township Of Rose Lake Respondent
- Petitioner
- Richard D Robell
- Respondent
- Township Of Rose Lake
Case overview
- Docket number
- 26-000453-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Osceola
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 05/22/2026 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 05/22/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 05/22/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 04/01/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 04/01/2026 | $225.00 | Download |
Documents
Order_of_Dismissal.2026-05-22_06-48-09.pdfRead complete document text →
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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 Richard D Robell, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000453 Township Of Rose Lake, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 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.
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MTT Docket No. 26-000453 Page 2 of 2 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. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: May 22, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Richard D Robell, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000453 Township Of Rose Lake, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent’s March Board of Review, as required by MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard statutory filing requirements and deadlines, it has no authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 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.
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MTT Docket No. 26-000453 Page 2 of 2 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.
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STATE OF
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MTT Docket
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.93b84957-a0bf-4e4c-b987-e350c2061e67.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Richard M.I. D Last Name/Company Name Robell Mailing Address (No., Street, P.O. Box or Rural Route) 24265 Woodham Rd City or Town Novi State Michigan ZIP Code 48374 Telephone Number 313-530-2764 Fax Number E-mail Address rrobell@brighthouse.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 14239 Lake St
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Leroy Michigan 49655 Taxing Authority (City or Township) Township Of Rose Lake (OSCEOLA) County Osceola Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal In 2025, prior to the approval of the Qualified Forest Program (QFP), the taxable value was $182,781 (see attached 2026 assessed value for parcel # 67-14-003-058- 00) including all structures on the property. After State of Michigan approval of QFP, the taxable value was reduced by $25,367 to a taxable value $157,414. However, a new parcel was established # 67-14-003-058-01 for the structures which were on parcel # 67-14-003-058-00 plus one acre at $64,290 (taxable value). Taking the total of both parcels to a total taxable value of $221,704, which is a 21.29% increase from the original total taxable value. According to the QFP, it is my understanding that the taxes are not supposed to increase (an incentive of the QFP program). It is my further understanding that in no case should even a non-QFP property taxable value be increased by more than the county’s rate of inflation for the year (according to the Notice of Assessment it was 2.7% in 2025) or 5%, whichever is lower. I am requesting the new parcel # 67-14-003-058-01 taxable value to be reduced to $25,367, which is equal to the amount of the original taxable value of the 67-14-003-058-00 parcel. This would be in compliance with QFP rules as an incentive to apply and be accepted into the QFP. The deed has not been changed, and no improvements have been made to the property, and no additional buildings have been added, except to acknowledge acceptance to the QFP. The total taxable value of both parcels should equal the taxable value of $182,781. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 67-14-003-058-01 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 134300 Current Taxable Value as established by the BOR: 64290 What do you believe is the fair market value (also known as True Cash Value)? 50734 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 134300 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 25367 Parcel Identification Number: 67-14-003-058-00 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 387800 Current Taxable Value as established by the BOR: 157414 What do you believe is the fair market value (also known as True Cash Value)? 775600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 387800 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 157414 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 Residential What do you believe is the property’s classification? Real Residential If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name
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SC_Notice_of_Docket_Number.2026-05-22_06-36-54.pdfRead complete document text →
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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 Richard D Robell, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000453 Township Of Rose Lake, 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: May 22, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Richard D Robell, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000453 Township Of Rose Lake, 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: May 22, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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Notice of assessment 2026 (3 Parcels).pdfRead complete document text →
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Toc dan Spartmont of Treasury, THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211 34c, as amended. This is a model assessment notice to be used by the local assessor. [FROM ROSE LAKE ASSESSOR PARCEL IDENTIFICATION ROSELAKEASSESSOR@YAHOO.COM PARCEL NUMBER: 67-14 003 058 00 5671 REILLY RD PROPERTY ADDRESS: HOUGHTON LAKE, Mi 48629 14239 LAKE ST LERQY, MI 49655 SCHOOL DISTRICT CODE: 67055 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: **AUTO**ALL FOR AADC 480 1 anes EXEMPTIONS PE. i. T9 p ROBELL ARTHUR ESTATE Li % Exempt As "Homeowners Principal Residence": .00% C/O RICHARD ROBELL E “Quali i 00% 24265 WOODHAM Rb % Exempt As "Qualified Agricultural Property™: 00% NOVI, MI 48374-2863 % Exempt As "MBT Industrial Personal”: 00% LTE TTL I CT RT TT % Exempt As "MBT Commercial Personal": 00% Exempt As "Disabled Veteran or Surviving Spouse™ [J Yes [x] No Exempt As "Qualified Forest Property": [7 Yes [J No Exempt As "Development Property": O Yes No LEGAL DESCRIPTION: RL-54 SEC 3 T19N ROW PT OF S 1/2 COM AT SW COR OF SE 1/4 OF SE 1/4, THN ON E 1/8 LN TO S 1/8 LN, TH W ON W 1/8 LN TO SH OF ROSE LAKE, TH SWLY ALG SH TO S SEC LN, TH E TO POB, EXC PLAT OF SHERKWOOD FOREST, & EXC COM 1480.35 FT W OF S 1/4 COR, TH N 33 FT TO SW COR OF LOT 1 OF SHERKWOOD FOREST, TH ALG SW LOT LN TO SH, TH SWLY ALG SH TO S SEC LN, TH E TO POB ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 4 01 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT CHANGE FROM for the 2026 year by approximately: -$4060 YEAR: 2025 Tong TIVE As CORRENT VERS 1. TAXABLE VALUE: 182,781 157,414 -25,367 2. ASSESSED VALUE: 387,800 520,000 132,200 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 387,800 520,000 132,200 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? []Yes [x] No 6. Assessor Assessed Value Change Reason(s): Market Adjustment 7. Taxable Value Change Other Than Rate of Inflation Increase: (If Blank, Rate of Inflation Change Only) LAND SIZE & QFP LAND ONLY The 2026 Inflation Rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: JAMIE HOUSERMAN (989) 205-0599 ROSELAKEASSESSOR@YAHOO.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: BOARD OF REVIEW WILL MEET AT THE ROSE LAKE TWP HALL, 15953 16 MILE RD, MONDAY, MARCH 9TH FROM 3:00PM TO *NOTE, MOST QUESTIONS/CONCERNS CAN BE ADDRESSED PRIOR TO THE BOARD MEETING. PLEASE CONTACT THE ASSESSOR AT THE ABOVE EMAIL ADDRESS. HAVE PHOTO IDENTIFICATION, WILL NOT ASK TO ENTER INSIDE BUILDINGS, OR ASK FOR CONFIDENTIAL INFORMATION. THEY MAY ASK QUESTIONS SPECIFIC TO FEATURES OF THE PROPERTY. 3795
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1073 fn Tgiment of Treasury. THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211 34c, as amended. This is a model assessment notice to be used by the local assessor. FROM ROSE LAKE ASSESSOR PARCEL IDENTIFICATION ROSELAKEASSESSOR@YAHOO.COM PARCEL NUMBER: 67-14 003 058 01 5671 REILLY RD PROPERTY ADDRESS: HOUGHTON LAKE, MI 48629 14239 LAKE ST LEROY, MI 49655 SCHOOL DISTRICT CODE: 67055 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL. ******AUTO**ALL FOR AADC a. 9 Pl " Ee EXEMPTIONS ROBELL ARTHUR ESTATE TO OBL, hE % Exempt As "Homeowners Principal Residence": .00% C/O RICHARD ROBELL % Exempt As "Qualified Agricultural Property": .00% 24265 WOODHAM RD NOVI, MI 48374-2863 % Exempt As "MBT Industrial Personal™ .00% Tear gO ggg ot yg gg 1 % Exempt As "MBT Commercial Personal": 00% Exempt As "Disabled Veteran or Surviving Spouse": [0 Yes No Exempt As "Qualified Forest Property": O Yes No Exempt As "Development Property": a Yes No LEGAL DESCRIPTION: QFP LAND ONLY 003-058-00 & IMPROVEMENTS ONLY 003-058-01 ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 410 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 001 Ref. Real The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT CHANGE FROM forthe 2026 year by approximately: $3108 YEAR: 2025 Year + CURRENT YEAR 1. TAXABLE VALUE: 0 64,290 64,290 2. ASSESSED VALUE: 0 134,300 134,300 3. TENTATIVE EQUALIZATION FACTOR: 1.000 as i : .- a 4. STATE EQUALIZED VALUE (SEV): 0 134,300 134,300 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes [x] No 6. Assessor Assessed Value Change Reason(s): Market Adjustment 7. Taxable Value Change Other Than Rate of Inflation Increase: (If Blank, Rate of Inflation Change Only) IMPROVEMENTS -NOT QFP The 2026 Inflation Rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: JAMIE HOUSERMAN (989) 205-0599 ROSELAKEASSESSOR@YAHOO.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: BOARD OF REVIEW WILL MEET AT THE ROSE LAKE TWP HALL, 15953 16 MILE RD, MONDAY, MARCH 9TH FROM 3:00PM TO *NOTE, MOST QUESTIONS/CONCERNS CAN BE ADDRESSED PRIOR TO THE BOARD MEETING. PLEASE CONTACT THE ASSESSOR AT THE ABOVE EMAIL ADDRESS. HAVE PHOTO IDENTIFICATION, WILL NOT ASK TO ENTER INSIDE BUILDINGS, OR ASK FOR CONFIDENTIAL INFORMATION. THEY MAY ASK QUESTIONS SPECIFIC TO FEATURES OF THE PROPERTY. 3796
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Michig
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.93b84957-a0bf-4e4c-b987-e350c2061e67.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Richard M.I. D Last Name/Company Name Robell Mailing Address (No., Street, P.O. Box or Rural Route) 24265 Woodham Rd City or Town Novi State Michigan ZIP Code 48374 Telephone Number 313-530-2764 Fax Number E-mail Address rrobell@brighthouse.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 14239 Lake St
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Leroy Michigan 49655 Taxing Authority (City or Township) Township Of Rose Lake (OSCEOLA) County Osceola Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal In 2025, prior to the approval of the Qualified Forest Program (QFP), the taxable value was $182,781 (see attached 2026 assessed value for parcel # 67-14-003-058- 00) including all structures on the property. After State of Michigan approval of QFP, the taxable value was reduced by $25,367 to a taxable value $157,414. However, a new parcel was established # 67-14-003-058-01 for the structures which were on parcel # 67-14-003-058-00 plus one acre at $64,290 (taxable value). Taking the total of both parcels to a total taxable value of $221,704, which is a 21.29% increase from the original total taxable value. According to the QFP, it is my understanding that the taxes are not supposed to increase (an incentive of the QFP program). It is my further understanding that in no case should even a non-QFP property taxable value be increased by more than the county’s rate of inflation for the year (according to the Notice of Assessment it was 2.7% in 2025) or 5%, whichever is lower. I am requesting the new parcel # 67-14-003-058-01 taxable value to be reduced to $25,367, which is equal to the amount of the original taxable value of the 67-14-003-058-00 parcel. This would be in compliance with QFP rules as an incentive to apply and be accepted into the QFP. The deed has not been changed, and no improvements have been made to the property, and no additional buildings have been added, except to acknowledge acceptance to the QFP. The total taxable value of both parcels should equal the taxable value of $182,781. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 67-14-003-058-01 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 134300 Current Taxable Value as established by the BOR: 64290 What do you believe is the fair market value (also known as True Cash Value)? 50734 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 134300 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 25367 Parcel Identification Number: 67-14-003-058-00 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 387800 Current Taxable Value as established by the BOR: 157414 What do you believe is the fair market value (also known as True Cash Value)? 775600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 387800 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 157414 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 Residential What do you believe is the property’s classification? Real Residential If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name
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