Richard Rashilla Petitioner V Township Of Central Lake 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 Rashilla,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000625

Township Of Central Lake,

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. 26-000625

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 Rashilla,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000625

Township Of Central Lake,

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

Page 4

MTT

Page 5

STATE

Page 6

M

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 

JUL 102026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO, 26-000625 TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

Central Lake Township 

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

PO Box 155 

Clty or Town: 

State: 

ZiP Code: 

Central Lake 

Mi 

49622 

931-544-6687 

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

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

First Name: 

MI: 

Last Name: 

Robert 

Englebrecht 

Firm Name (if any): 

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

same 

City or Town: 

State: 

2IP Code: 

same 

Telephone Number: 

same 

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

assessor@centraliaketownship.com 

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. Attacha 

separate sheet if necessary. 

[I Yes 

[74] No 

[I] Not Applicable 

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

[0 Yes 

I No

Page 2

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The 2026 assessed value was derived fro State of Michigan approved mass appraisal 

techniques. A valuation disclosure will be presented. 

Section 5: Jurisdictional Issues 

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

If yes, check which BOR Petitioner attended: wi] March 

O July 

Did Petitioner protest the assessment at a Board of Review (BOR)? [¥4] Yes 

Ono 

O December 

If yes, cite the Board's authority. 

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

CI no 

If yes, explain 

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

M1 No 

Is Petitioner appealing from a State Tax Commission Order? 

Oa Yes 

1 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: 05-02-035-087-30 

Classification of Property: 

Real 4 

Personal [J (check one) 

Agricultural 

J 

Commercial 

0 

Industrial 

0 

Residential [2] 

Timber-Cutover [J 

~~ Developmental [J 

Utility (0 (check one) 

MARLON |. BROWN, DPA

Page 3

Parcel Number: 

05-02-035-087-30 

Jurisdiction: 

CENTRAL LAKE TOWNSHIP 

County: ANTRIM 

Printed on 

07/07/2026 

Grantor 

Grantee 

Sale 

Sale 

{Inst. 

Terms 

of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

{Type 

& 

Page 

By 

Trans. 

BARTH RICHARD 

L 

& 

DONNA 

RASHILLA RICHARD 

& 

GEORGE 

xxx kx%i 04/14/2025 

‘WD 

03-ARM'S LENGTH 

202500003313 

DEED 

100.0 

RIZZON AMY 

& 

DESJARLAIS 

BARTH RICHARD 

L 

& 

DONNA 

0] 

04/09/2025 

[QC 

05-CORRECTING TITLE 

202500003312 

DEED 

0.0 

BARTH DONNA 

K 

& 

LANTZY AR 

|BARTH RICHARD 

L 

& 

DONNA 

01 

01/01/2015 

[WD 

21-NOT USED/OTHER 

201600004363 

AGENT 

0.0 

BARTH/LANTZY 

BARTH 

ET 

AL 

0! 

04/10/2009 

(QC 

21-NOT USED/OTHER 

1791; 

106 

AGENT 

0.0 

Property Address 

iClass: RESIDENTIAL-IMPRO |Zoning: 

Building Permit (s} 

Date 

Number 

Status 

238 

N M-88 

HWY 

School: 

CENTRAL LAKE 

PUBLIC SCHOOLS 

06/07/2012 

112-0686 

P.R.E. 

0% 

| DECKING 

06/06/2012 

120686 

Owner's Name/Address 

MAP ¥: 

GARAGE 

06/17/2004 

23664 

$356. soroMAC 

pied 

& GEORGEANN TRSUT 

{2026 Est 

TCV 1,074,855 TCV/TFA: 

995.24 HOUSE 

& 

GARAGE 

1 

10/01/198% 

11178 

LINCOLN NE 68516 

X [Improved 

[vacant 

Land Value Estimates 

for Land Table 4201.4201 INTERMEDIATE LAKE 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

— 

Dirt Road 

FTG 4500 

150.00 

1.00 1.0000 1.0000 

4500 

100 

675,000 

Tax Description 

Gravel Road 

150 Actual Front Feet, 

0.00 Total Acres 

Total Est. 

Land Value 

= 

675,000 

PARCEL 

1 

COM AT 

THE 

INTERS 

OF THE 

ELY 

Paved Road 

LINE OF M~88 HWY WITH THE 

N LINE OF GOV 

Storm Sewer 

Land Improvement Cost Estimates 

LOT 

3, 

TH 

S 

31 

DEG 

E 

698.34 

FT ALG 

THE 

Sidewalk 

Lo 

. 

ELY LINE 

OF M-88 

HWY 

TO 

THE 

DPOB 

TH 

N 

71 

Description 

Rate 

Size 

% 

Good 

Cash Value 

50.27 

Water 

D/W/P: 

3.5 Concrete 

6.58 

3117 

70 

14,357 

DEG 

E 325.87 

FT, 

TH SLY 150.27 

TT ALG THE 

| 

isewer 

D/W/P: 

Patio Blocks 

15.58 

140 

70 

1,527 

SHORE OF INTERMEDIATE LAKE, 

TI 

8 

70 DEG 

W 

| 

glectric 

’ 

Total Estimated Land Im rovements True Cash Value 

= 

15,884 

266.9 

FT, 

TH 

N 

31 

DEG 

W 151.27 

FT ALG 

THE 

Gas 

P: 

li 

ELY LINE OF M-88 HWY TO THE POB BEING 

Curb 

PART OF GOVT LOT 

3 SEC 35 T31N RSW 

Street Lights 

Comments/Influences 

Standard Utilities 

{Underground Utils. 

Topography 

of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed, 

Board 

of; 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2026 

337,500 

199,900 

537,400 

537, 400M] 

537,4008 

AA 

07/30/2024 INSPECTED 

[2025 

300,000 

195,100 

495,100 

180, 274C 

The Equalizer. 

Copyright 

(c) 

1999 

- 2009. 5aK 08/15/2012 INSPECTED 

[5§3% 

186.600 

55TH 

7 

: 

[ 

, 

. 

74, 

Licensed To: 

Township of Central Lake, 

JAK 09/30/2010 INSPECTED 

1 

| 

352,100 

174,854C 

County of Antrim, Michigan 

20623 

135,000 

162,200 

357,200 

166,528C 

*%* Information herein deemed reliable but not guaranteed***

Page 4

Residential Building 

1 

of 

1 

Parcel Number: 

05-02-035-087-30 

Printed on 

07/07/2026 

Building Type 

(3) 

Roof 

(cont.) 

(11) 

Heating/Cooling 

(15) 

Built-ins 

{15}

Page 5

P

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.

Last Name/Company Name

Rashilla

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

3320 Potomac Dr.

City or Town

Lincoln

State

Nebraska

ZIP Code

68516

Telephone Number

402-304-3094

Fax Number

E-mail Address

rashilla@aol.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.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? 

 *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]

238 N. M-88 Hwy

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Bellaire

Michigan

49615

Taxing Authority (City or Township)

Township Of Central Lake (ANTRIM)

County 

Antrim

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 4/14/2025 $812,500 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

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: 05-02-035-087-30

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:

537400

Current Taxable Value as established by the BOR:

537400

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

812500 

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

406250

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?

No

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 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michael Tyska

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 Rashilla,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000625

Township Of Central 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: June 18, 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 Rashilla,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000625

Township Of Central 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: June 18, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

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 Rashilla,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000625

Township Of Central 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: June 18, 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

03/18/2026 

10:26 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

CENTRAL LAKE TOWNSHIP 

PO BOX 155 

CENTRAL LAKE MI 49622 

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

RASHILLA RICHARD & GEORGEAN 

3320 POTOMAC DR 

LINCOLN NE 68516 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

05-02-035-087-30 

238 

N M-88 HWY 

PARCEL 

1 COM AT THE INTERS OF THE ELY LINE OF M-88 

HWY WITH THE N LINE OF GOV LOT 3, TH S 31 DEG E 

698.34 FT ALG THE ELY LINE OF M-88 HWY TO THE POB TH 

N 71 DEG E 325.87 FT, TH SLY 150.27 FT ALG THE SHORE OF 

INTERMEDIATE LAKE, TH S 70 DEG W 266.9 FT, TH N 31 

DEG W 151.27 FT ALG THE ELY LINE OF M-88 HWY TO THE 

POB BEING PART OF GOVT LOT 3 SEC 35 T31N R8W 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

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

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

05-02-035-087-30 

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

Board of Review Comments 

RELECTS ACCURATE MARKET VALUE PER ASSESSMENT-PETITIONER DID NOT SUPPLY ENOUGH DOCUMENTATION TO WARRANT A REDUCTION 

IN SEV. 

[2026 

ORIGINAL ASSESSED VALUE 

537,400 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

537,400 

| 

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

2026 ORIGINAL TAXABLE VALUE 

537,400 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

537,400 

0.0000 

| 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to 

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

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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.

Last Name/Company Name

Rashilla

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

3320 Potomac Dr.

City or Town

Lincoln

State

Nebraska

ZIP Code

68516

Telephone Number

402-304-3094

Fax Number

E-mail Address

rashilla@aol.com

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

First Name

Michael

M.I.

Last Name

Tyska

Firm Name (if any)

Fairwind Property Tax Consulting

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

6986 Adaridge Dr SE

City or Town

Ada

State

Michigan

ZIP Code

49301

Telephone Number

616-648-4300

Fax Number

E-mail Address 

mike@fairwindptc.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? 

 *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]

238 N. M-88 Hwy

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Bellaire

Michigan

49615

Taxing Authority (City or Township)

Township Of Central Lake (ANTRIM)

County 

Antrim

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The 2026 Assessed and Taxable Values are excessive and do not reflect the True Cash Value of the property.

The Petitioner purchased the Subject Property on 4/14/2025 $812,500 and the terms of the sale are consistent with True Cash Value as defined by the General 

Property Tax Act (Excerpt) 206 of 1893, MCL 211.27.

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: 05-02-035-087-30

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:

537400

Current Taxable Value as established by the BOR:

537400

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

812500 

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

406250

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?

No

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 $200.00

$Over $500,000.00 $300.00

If your property is NOT 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 $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Michael Tyska

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.