Richard T Brim Petitioner V Township Of Sherman 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 T Brim,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001300

Township Of Sherman,

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. 26-001300

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 T Brim,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001300

Township Of Sherman,

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

Page 4

MTT

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

Page 1

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 T Brim, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001300

Township Of Sherman,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on 05/26/2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 21, 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 T Brim, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001300

Township Of Sherman,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on 05/26/2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 21, 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

U3/23/2U2b 

UZi1UT 

#1 

2026 BOARD OF REVIEW DECISION 

FROM 

. 

RECEIVED 

SHERMAN TWP-ISABELLA CO 

. 

EQUITY ASMNTS INC 989-644-3413 

JUN 02 2026 

5887 SCHAFIN DR 

WEIDMAN, MI 48893 

ULHIGAN TAX TRIBUNAL 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

37-13-081-00-024-00 

6894 W SHORE DR 

BRIM RICHARD & KIMBERLY 

12101 MADONNA DR 

LANSING M1 48917 

LAKE OF THE HILLS SUBD #1 1.OT 24 

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 

37-13-08 1-00-024-00 

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

Board of Review Comments 

ASSESSED AT PARTIAL CONSTRUCTION UNTIL FINALED BY BUILDING DEPARTMENT APRIL 2025 FOR 2026 ROLL. HEADLEE DOES NOT LIMIT 

ASSESSED VALUE, ONLY MILLAGE RATES. 

[2026 

ORIGINAL ASSESSED VALUE 

171,000 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

£71,000 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

147,760 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

147,760 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 

[, 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:/Awvww.michigan.gov/taxtrib/0,4677,7-187-38254---,00. 

htm!

Page 2

Wicigan Depart 

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. 211.24¢ and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM SHERMAN TWP-ISABELLA CO 

PARCEL IDENTIFICATION 

EQUITY ASMNTS INC 989-644-3413 

PARCEL NUMBER: 

37-13-081-00-024-00 

, 

5887 SCHAFIN DR 

PROPERTY ADDRESS: 

WEIDMAN, MI 48893 

6894 W SHORE DR 

WEIDMAN, MI 48893 

SCHOOL DISTRICT CODE: 

54025 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

Bm RICHARD & KIMBERLY 

% Exempt As "Homeowners Principal Residence": 

00% 

MADONNA D 

% Exempt As "Qualified Agricultural Property” 

00% 

LANSING Mi 48917 

% Exempt As "MBT industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal: 

.00% 

Exempt As “Disabled Veteran or Surviving 

Spouse" 

[a] Yes 

No 

Exempt As "Qualified Forest Property”: 

0 Yes 

No 

i, 

Exempt As "Development Property”: 

[1 Yes 

No 

LEGAL DESCRIPTION: 

LAKE OF THE HILLS SUBD #1 LOT 24 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

: 

NTATIVE AMOUNT 

for the 2026 

year by approximately: $1407 

YEAR: 

2025 

NEN 

2026 

RR TR 

1. TAXABLE VALUE: 

116,709 

147,760 

31,051 

2. ASSESSED VALUE: 

124,500 

171,000 

46,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

124,500 

171,000 

46,500 

5. WAS THERE A TRANSFER OF OWNERSHIP IN025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

) 

Partial Construction, Market Adjustment 

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: 

DENISE M. HALL 

(989) 644-3413 

DENISE_EQUITYA@YAHOO.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Page 3

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State

Page 4

i2\o01

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Page 1

GRETCHEN

WHITMER

GOVERNOR

Richard T Brim

STATF OF MICHIGAN

DEPARTMENTOF LICENSING AND REGULATORYAFFAIRS

MARLON l. BROWN, DPA

DIRECTOR

Petitioner(s)

TownShip of Sherman

Respondent(s)

Denise M Hall

MICHIGAN TAX TRIBUNAL

MTT Docket No. 26-001300

PROOF OF SERVICE

states that on

06/18/2026

[date of service]

he/she

[Name of person serving/mailing petition]

served a copy of the

Answer, Record Card & 4035

relative to the above-captioned matter upon:

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

Richard T Brim

12101 Madonna Dr

Lansing MI 48917

[Signäture of person who is serving/mailing copy]

DeJüse M 1-(0/

[Print/type name of person serving/mailing copy]

MICHIGAN TAX TRIBUNAL

61 1 W. OTTAWAST., LANSING, MI 48933

517-335-9760

PO BOX 30232, LANSING, MI 48909

• Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001300

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

GRETCHEN

WHITMER

GOVERNOR

Richard T Brim

STATF OF MICHIGAN

DEPARTMENTOF LICENSING AND REGULATORYAFFAIRS

MARLON l. BROWN, DPA

DIRECTOR

Petitioner(s)

TownShip of Sherman

Respondent(s)

Denise M Hall

MICHIGAN TAX TRIBUNAL

MTT Docket No. 26-001300

PROOF OF SERVICE

states that on

06/18/2026

[date of service]

he/she

[Name of person serving/mailing petition]

served a copy of the

Answer, Record Card & 4035

relative to the above-captioned matter upon:

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

Richard T Brim

12101 Madonna Dr

Lansing MI 48917

[Signäture of person who is serving/mailing copy]

DeJüse M 1-(0/

[Print/type name of person serving/mailing copy]

MICHIGAN TAX TRIBUNAL

61 1 W. OTTAWAST., LANSING, MI 48933

517-335-9760

PO BOX 30232, LANSING, MI 48909

• Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001300

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

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: proof of service answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

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

ISABELLA

County:

SHERMAN TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

37-13-081-00-024-00

21,100S

21,100

6,100

15,000

2023

113,200S

113,200

98,200

15,000

2024

116,709C

124,500

108,900

15,600

2025

147,760C

171,000M

171,000

152,400

18,600

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

Retaining Wall: Block, 8 in. 17.67 146 81 2,090

Retaining Wall: Precast,Ret. 17.62 23 81 328

 Total Estimated Land Improvements True Cash Value = 2,418

 * Factors * 60' AVE FRONTAGE

Description Frontage Depth Front Depth Rate %Adj. Reason Value

WATERFRONT 60.00 180.00 1.0000 1.0000 620 100 37,200

 60 Actual Front Feet, 0.25 Total Acres Total Est. Land Value = 37,200

Land Value Estimates for Land Table 00007.LAKE OF THE HILLS WATERFRONT

BJB 09/29/2010 INSPECT

VW 07/27/1994 INSPECT

VW 01/03/1995 DATA ENTER

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

X

 

 

 

 

 

 

X

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

X

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Sherman, County

of Isabella, Michigan

Comments/Influences

LAKE OF THE HILLS SUBD #1 LOT 24

Tax Description

BRIM RICHARD & KIMBERLY

12101 MADONNA DR

LANSING MI 48917

Owner's Name/Address

6894 W SHORE DR

Property Address

2026 Est TCV 342,027 TCV/TFA: 265.76

MAP #: 

PERMIT EXP

679

10/15/2004

NEW DWELLING

P.R.E. 0% 

COMPLETE

PB220362

10/21/2022

NEW DWELLING

School: CHIPPEWA HILLS SCHOOL DIST

Status

Number

Date

Building Permit(s)

Zoning: RI (*)

Class: RESIDENTIAL-IMPROV

100.0

DEED

845-813

33-TO BE DETERMINED

WD

12/14/1995

7,500

ACKER, ROBERT H. TRUST

MAEDER, GERALD

100.0

DEED

1166/857

03-ARM'S LENGTH

WD

05/27/2003

22,000

ZINSER JOHN A

ACKER ROBERT H TRUST

0.0

PROPERTY TRANSFER 

1336/0380

16-LC PAYOFF

WD

02/03/2006

26,900

JOHNSON DAVE & KATHLEEN

ZINSER JOHN A

100.0

PROPERTY TRANSFER 

1895/5239

03-ARM'S LENGTH

WD

06/08/2022

35,000

MOLCHAN DIANA

JOHNSON DAVE & KATHLEEN

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

06/16/2026

Page 2

Class: C

Effec. Age: 6

Floor Area: 1,287 

Total Base New : 288,396 E.C.F.

Total Depr Cost: 262,964 X 1.150

Estimated T.C.V: 302,409 

Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C Blt 2004

(11) Heating System: Forced Heat & Cool

Ground Area = 1287 SF Floor Area = 1287 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=94/100/100/100/94

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,287 

 Total: 199,395 187,429

Other Additions/Adjustments

 Basement Living Area 1100 37,917 26,163 

 Basement, Outside Entrance, Below Grade 1 2,673 2,513 

Plumbing

 3 Fixture Bath 1 4,389 4,126 

Water/Sewer

 1000 Gal Septic 1 4,596 4,320 

 Water Well, 100 Feet 1 5,620 5,283 

Porches

 CCP (1 Story) 36 1,194 1,170 *9

Garages

Class: C Exterior: Siding Foundation: 42 Inch (Unfinished)

 Base Cost 1008 35,149 34,446 *9

 Common Wall: 1 Wall 1 -2,537 -2,486 

 Totals: 288,396 262,964

Notes: 

 ECF (WATERFRONT - BETTER) 1.150 => TCV: 302,409

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: C

Exterior: Siding

Brick Ven.: 0

Stone Ven.: 0

Common Wall: 1 Wall

Foundation: 42 Inch

Finished ?: 

Auto. Doors: 0

Mech. Doors: 0

Area: 1008

% Good: 98

Storage Area: 0

No Conc. Floor: 0

 (17) Garage

CCP (1 Story)

36

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

 

 

1

1

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

Page 3

***

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001300

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Sherman (ISABELLA)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Denise

M.I. 

M

Last Name

Hall

Firm Name (if any)

Sherman Township Isabella County

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

5887 Schafin Dr

City or Town

Weidman

State

Michigan

ZIP Code

48893

Telephone Number

(989)644-3413

E-mail Address

Denise_equitya@yahoo.com

 

 

Subject Property Information:

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

 *If necessary, attach a separate sheet.

N/A 

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

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The petitioner contends that the Taxable Value cannot increase more than 5%. 

This property has a home that was permitted in 2022 and has been in the progress of building since. The home was finally completed in April 2025 so the final 

percentage of completion was added to the Taxable Value on the 2026 assessment roll. This caused the Taxable Value to increase over the IRM.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

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

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

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

Valuation Information:

Parcel Identification Number:

13-081-00-024-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

171000

Current Taxable Value as established by the Board of Review:

147760

What do you believe is the fair market value?

342000

What do you believe is the taxable value?

147760

 

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

Respondent’s Signature: 

/s/ Denise M Hall

Attorney or Authorized Agent’s Signature:

/s/

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 T Brim,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001300

Township Of Sherman,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 26, 2026

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 26-001300

Page 2 of 2

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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 T Brim,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001300

Township Of Sherman,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: May 26, 2026

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A

Page 4

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 

APR 2 4 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 PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

. 

M.1. 

Last Name/Company Name 

RICHARD 

T 

BRIM 

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

12101 MADONNA DRIVE 

City or Town 

State 

ZIP Code 

LANSING 

Mi 

48917 

Telephone Number 517-331-3838 

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

rbkb333@gmail.com 

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

First Name 

M.I 

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 *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

Yes* 

No** 

1 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

6894 West Shore Drive

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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

[1 True Cash and Taxable Value 

Taxable Value Only (calculation) 

[TJ uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The Sherman Twp-isabella County board of review denied my appeal of their wrongful 

taxable value increase, which they affirmed was the same after my appeal. They 

increased the taxable value on my second home by $23,260. Proposal A limits a 

taxable value increase of 5% per year. My 2025 taxable value was $124,500 A five 5% 

increase for 2026 would only allow for a $ 6,225 increase. Therfore the taxable value 

could only be the maximum amount of $130,725. Therefore 

1 am requesting that my 

taxable value be reduced to $130,725, in accordance with proposal A. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hl] No 

If Yes, check which BOR you attended: 

[ ] March 

[] July 

[] December 

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

Not required to attend 

0 Appeating a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

5 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multipte parcel form for additional, contiguous parcels. 

Parcel Number: 37-13-081-00-024-00 

Classification of Property: 

Realld 

Personal 

LI (check one) 

Agricultural [J 

Commercial [1 

industrial [J 

Residential ¥ 

 Timber-Cutover 

[J 

Developmental 

OJ 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $ 1 47,760 

$147,760 

What do you believe is the fair market value (also known as true cash value)? 

$260,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

130000 

assessed value) $130,275 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

O Yes 

No 

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

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

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

If you are appealing more than

Page 4

AiYd

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 T Brim,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001300

Township Of Sherman,

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 23, 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 T Brim,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001300

Township Of Sherman,

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 23, 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

RECEIVED 

APR 2 4 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 PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

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

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

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

default. 

Section 1: Petitioner’s Contact Information 

First Name 

. 

M.1. 

Last Name/Company Name 

RICHARD 

T 

BRIM 

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

12101 MADONNA DRIVE 

City or Town 

State 

ZIP Code 

LANSING 

Mi 

48917 

Telephone Number 517-331-3838 

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

rbkb333@gmail.com 

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

First Name 

M.I 

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 *use the multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

Yes* 

No** 

1 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

6894 West Shore Drive

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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

[1 True Cash and Taxable Value 

Taxable Value Only (calculation) 

[TJ uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

The Sherman Twp-isabella County board of review denied my appeal of their wrongful 

taxable value increase, which they affirmed was the same after my appeal. They 

increased the taxable value on my second home by $23,260. Proposal A limits a 

taxable value increase of 5% per year. My 2025 taxable value was $124,500 A five 5% 

increase for 2026 would only allow for a $ 6,225 increase. Therfore the taxable value 

could only be the maximum amount of $130,725. Therefore 

1 am requesting that my 

taxable value be reduced to $130,725, in accordance with proposal A. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hl] No 

If Yes, check which BOR you attended: 

[ ] March 

[] July 

[] December 

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

Not required to attend 

0 Appeating a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

0 Appealing within 35 days of State Tax Commission Order 

5 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

= 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multipte parcel form for additional, contiguous parcels. 

Parcel Number: 37-13-081-00-024-00 

Classification of Property: 

Realld 

Personal 

LI (check one) 

Agricultural [J 

Commercial [1 

industrial [J 

Residential ¥ 

 Timber-Cutover 

[J 

Developmental 

OJ 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: $ 1 47,760 

$147,760 

What do you believe is the fair market value (also known as true cash value)? 

$260,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

130000 

assessed value) $130,275 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

O Yes 

No 

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

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

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

If you are appealing more than

Page 4

AiYd

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.