Richard K Boomer, Petitioner V Township Of Douglass, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Richard K Boomer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000384

Township Of Douglass,

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.

Page 2

MTT Docket No. 26-000384

Page 2 of 2

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

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 K Boomer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000384

Township Of Douglass,

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

Page 4

MT

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 

MAY 21 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26-000384-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Chuck Zemla 

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

PO Box 98 

City or Town: 

State: 

ZIP Code: 

St Johns 

MI 

148879 

Telephone mre 1 7-320-4 1 67 

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

cszservices30@gmail.com 

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

First Name: 

Ml: 

Last Name: 

Firm Name (if any): 

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

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

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

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

[} Yes 

0 

No 

O Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for ail tax years at issue? 

Yes 

[J No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Petitioner is requesting sale price to determine true market value. 

It is unalwful to use 

one sale to determine market value for a property. 

Petitioners appraisal also came in much higher than sale price. 

Section 5: Jurisdictional Issues 

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

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

Yes 

[Hl] No 

If yes, check which BOR Petitioner attended: 

March 

O July 

Od December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? OJ Yes 

O No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [_] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J Yes 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 007-120-024-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

1 

Commercial [] 

Industrial (J 

Residential 

Timber-Cutover [1 

~~ Developmental 

J 

Utility [J (check one)

Page 3

parcel 

Number: 

007-120-024-00 

Jurisdiction: 

DOUGLASS TOWNSHIP 

County: 

Montcalm 

Printed on 

05/18/2026 

Grantor 

Grantee 

Sale 

Price 

Sate 

Date 

Inst. 

Type 

Terms of Sale 

Liber 

& Page 

By 

Verified 

Prcent. 

Trans. 

VILLET RYAN 

C & KAREN 

BOOMER RICHARD KARL III 

| 

430,000 

0972972025 

WD 

03-ARM'S LENGTH 

2025R-10383 

PROPERTY TRANSFER 

100 

OTWAY GARY 

VILLET RYAN 

C & KAREN 

275,000 

07/25/2016 

wo 

U3-ARM'S LENGTH 

Z016R-08523 

PROPERTY TRANSFER 

100.00 

FEDERAL HOME LOAN MORTGAG 

OTWAY GARY 

207,500 

04/09/2013 

OTH 

11-FROM LENDING INSTITUT 

[1580-148 

{PROPERTY TRANSFER 

100.00 

MIEL CHARLES 

H 

& DAWN 

MAR 

FEDERAL HOME LOAN MORTGAG 

257,410 

04/12/2012 

El) 

10-FORECLOSURE 

1540-1254 

{PROPERTY TRANSFER 

Property Address 

4815 IRONWOOD 

DR 

ICTass: 

RESIDENTIAL-IMPRO [Zoning: 

Building Permit(s) 

Date 

i 

Number 

status 

Owner's Name/Address 

School: 

CENTRAL MONTCALM PUBLIC SCHS 

HOUS E 

03/27/2002 

38870 

COMPLETED 

P.R.E. 

100% 09/29/2025 

{BOOMER RICHARD 

KARL 

IIT 

14815 

IRONWOOD 

DR 

STANTON, 

MI 48888 

T 

i 

MAP #: 

7026 Est TCV 579,700 TCV/TFAT 208.00] 

Tax Description 

X {Improved 

| 

[vacant 

Land Value Estimates for Land Table 4003.4003 CLIFFORD LAKE 

LOT 24 BEACHWOOD SHORE. 

pubTic 

Improvements 

Comments/InfTuences 

Dirt Road 

X 

[Gravel 

Road 

paved Road 

Storm Sewer 

Sidewalk 

water 

Sewer 

X 

{Electric 

Gas 

Curb 

Street Lights 

Standard utilities 

underground utils. 

Description 

BACKLOT 100.00 150.00 0.8409 1.2247 

100 Actual 

Front Feet, 

0.34 Total Acres 

* 

Factors 

* 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

300 

100 

Total 

Est. 

Land value 

= 

value 

30,897 

30,897 

Topography 

of 

Site 

X 

level 

Rolling 

Low 

X 

(High 

Landscaped 

Swamp 

i 

X wooded 

{pond 

waterfront 

Ravine 

wetland 

|Flood plain 

Year 

Land 

value 

Building 

value 

Assessed 

value 

Board 

of 

Review 

Tribunal/; 

Other 

Taxable 

value 

Who 

When 

What 

2026 

15,400 

274,500 

289,900 

289,900m 

78979000" 

3p 

12/05/1989 

INSPECTED 

TE 

11/17/1995 

DATA ENTER 2025 

14,200 

265,100 

779,300] 

155,788cC 

2024 

10,300 

253,200 

76375007 

151,104C] 

2023 

9,300 

216,600 

225,900] 

T43,909¢)

Page 4

Residential 

Building lof 1 

parcel 

Number: 

007-120-024-00 

printed 

on 

05/18/2026 

Building Type 

(3) 

roof (cont.) 

(11) Heating/Cooling 

(15) 

Built-ins 

(15) 

Fireplaces 

(16) 

porches/pecks 

(17) Garage 

Chimney: 

Brick 

Lump 

Sum 

Items: 

X 

single Family 

Eavestrough 

X jGas 

071 

ETec. 

Appliance Allow. 

Thterior 

1 Story | Area Type 

Year Built: 

2002 

Mobile Home 

Insulation 

iwood 

Coal 

Steam 

Cook Top 

Interior 

2 Story 

[“gg6IWeh 

(1 Story) 

cr Capracity: 

Town Home 

0iFront overhang 

[Forced Air w/o Ducts 

Dishwasher 

2nd/Same Stack 

Class: 

< 

CL 

Duplex 

giother overhang 

‘Forced Air w/ Ducts 

Garbage Disposal 

Two Sided 

enor 

Siding 

A-Frame 

8) Interior 

[Forced Hot water 

Bath Heater 

Exterior 1 Story 

rick 

ven.: 

IElectric Baseboard 

vent Fan 

Exterior 

2 story 

Stone ven.: 

0 

X {Wood Frame 

brywall 

Plaster 

i 

R 

: 

Hot Tub 

prefab 

1 Stor 

Common wall: Detache 

paneled 

wood T&G 

[ETec. ceil. Radiant 

unvented Hood 

prefab 

2 tory 

Foundation: 

42 Inch 

Building StyTe: 

Trim & Decoration

Page 5

Michiga

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

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.

K

Last Name/Company Name

Boomer

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

4815 Ironwood Dr

City or Town

Stanton

State

Michigan

ZIP Code

48888

Telephone Number

9892872657

Fax Number

E-mail Address

13boomerr@gmail.com

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

First Name

Richard

M.I.

K

Last Name

Boomer

Firm Name (if any)

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

4815 Ironwood Dr

City or Town

Stanton

State

Michigan

ZIP Code

48888

Telephone Number

989-287-2657

Fax Number

E-mail Address 

13boomerr@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *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]

4815 Ironwood Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Stanton

Michigan

48888

Taxing Authority (City or Township)

Township Of Douglass (MONTCALM)

County 

Montcalm

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am requesting a review of the assessed value of my property for the 2026 tax year and beyond.

I purchased this home in September 2025 for $430,000 in an arm’s-length transaction. The current assessment lists a State Equalized Value (SEV) of $289,900, 

which implies a market value of approximately $579,800.

Based on the recent purchase price, this assessment appears to significantly exceed the property’s true market value as of the assessment date. Under Michigan 

property tax law, the SEV should represent approximately 50% of the property's true cash value. Based on the purchase price of $430,000, a more accurate SEV 

would be approximately $215,000. If the recent arms-length is deemed not sufficient to disprove this inflated valuation, a full appraisal was completed on the 

property as of 09/11/2025 by Liberty Appraisal Services. Their opinion of value for the property located at 4815 Ironwood Dr is $494,000. While this value still 

exceeds the purchase price of the home, it is far less than the assessed value brought forth by the tax assessor. No changes have been made to the property to 

enhance its value since purchase.

For this reason, I respectfully request the Board adjust the SEV and taxable value to reflect a market value closer to the verified purchase price or appraised value. 

I presented all of this information at the March Board of Review for my township and the response I received stated that no changes would be made to my appeal. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

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: 007-120-024-00

Classification of Property:

Real

Residential

Page 3

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:

289900

Current Taxable Value as established by the BOR:

289900

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

430000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

215000

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

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:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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 $25.00 will 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 Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00

Page 4

STATE

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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 K Boomer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000384

Township Of Douglass,

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: April 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

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 K Boomer,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000384

Township Of Douglass,

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: April 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

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

(& 3 

- 

2026 BOARD OF REVIEW DECISION 

FROM 

DOUGLASS TOWNSHIP 

PO BOX 98 

ST JOHNS MI 48879 

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

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

BOOMER RICHARD KARL II 

and legal description optional. 

): 

4315 [IRONWOOD DR 

007-120-024-00 

4815 IRONWOOD DR 

STANTON, MI 48888 

LOT 24 BEACHWOOD SHORE. 

HIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

— 

Board of Review. The Board has reviewed the information you supplied and the d 

hank you for attending this years March 

ata necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 007-120-024-00 

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

Board of Review Comments 

NO CHANGES MADE 

5026 ORIGINAL ASSESSED VALUE 

: 

289,900 

as 

ea 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

289,900 

eeeeeee————————————————————————————— 

—— 

———————— 

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

= 

2026 ORIGINAL TAXABLE VALUE 

sheik 

239,900 

ee 

— ——— A —————— 

J 

eee 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

289,900 

: 

| 

— 

— 

en 

_— 

12026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

~~ 

100.0000 

: 

| 

e assessor at the address listed above or call if you have any questions. 

= 

Please feel free to contact th 

longer able to accept Small Claims letter appeals. Rather, you are required to file a petition © 

"Effective March 1, 2013, the Tribunal is no 

| 

) 

forms are available on this website." 

initiate 

2 new Small Claims appeal. Petition 

http://www.michigan. gov/taxtri b/0,4677,7-187-3 8254---,00.html

Page 2

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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

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.

K

Last Name/Company Name

Boomer

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

4815 Ironwood Dr

City or Town

Stanton

State

Michigan

ZIP Code

48888

Telephone Number

9892872657

Fax Number

E-mail Address

13boomerr@gmail.com

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

First Name

Richard

M.I.

K

Last Name

Boomer

Firm Name (if any)

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

4815 Ironwood Dr

City or Town

Stanton

State

Michigan

ZIP Code

48888

Telephone Number

989-287-2657

Fax Number

E-mail Address 

13boomerr@gmail.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

 *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]

4815 Ironwood Dr

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Stanton

Michigan

48888

Taxing Authority (City or Township)

Township Of Douglass (MONTCALM)

County 

Montcalm

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

I am requesting a review of the assessed value of my property for the 2026 tax year and beyond.

I purchased this home in September 2025 for $430,000 in an arm’s-length transaction. The current assessment lists a State Equalized Value (SEV) of $289,900, 

which implies a market value of approximately $579,800.

Based on the recent purchase price, this assessment appears to significantly exceed the property’s true market value as of the assessment date. Under Michigan 

property tax law, the SEV should represent approximately 50% of the property's true cash value. Based on the purchase price of $430,000, a more accurate SEV 

would be approximately $215,000. If the recent arms-length is deemed not sufficient to disprove this inflated valuation, a full appraisal was completed on the 

property as of 09/11/2025 by Liberty Appraisal Services. Their opinion of value for the property located at 4815 Ironwood Dr is $494,000. While this value still 

exceeds the purchase price of the home, it is far less than the assessed value brought forth by the tax assessor. No changes have been made to the property to 

enhance its value since purchase.

For this reason, I respectfully request the Board adjust the SEV and taxable value to reflect a market value closer to the verified purchase price or appraised value. 

I presented all of this information at the March Board of Review for my township and the response I received stated that no changes would be made to my appeal. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

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

If No, check the applicable reason(s):

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: 007-120-024-00

Classification of Property:

Real

Residential

Page 3

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:

289900

Current Taxable Value as established by the BOR:

289900

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

430000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

215000

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

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:

What do you believe is the property’s classification?

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

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

Fee Information

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

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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 $25.00 will 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 Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00

Page 4

STATE

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