Robert D Stuart Petitioner V Township Of Yankee Springs 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

Robert D Stuart,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002494

Township Of Yankee Springs,

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. 26-002494

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

Robert D Stuart,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002494

Township Of Yankee Springs,

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

Page 4

MTT

Page 5

ST

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Page 1

5 

Ah re 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

This is 

a model assessment notice to be used by the local assessor. 

FROM y ANKEE SPRINGS TWP 

PARCEL IDENTIFICATION 

DANIEL R SCHEUERMAN 

PARCEL NUMBER: 

08-16-080-009-00 

284 N. BRIGGS ROAD 

PROPERTY ADDRESS: 

MIDDLEVILLE, MI 49333 

3979 ENGLAND DR 

SHELBYVILLE 

, MI 49344 

SCHOOL DISTRICT CODE: 

~~ 08010 

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

EXEMPTIONS 

STUART ROBERT & ANNE 

% Exempt As "Homeowners Principal Residence": 

100.00% 

3979 ENGLAND DR 

% Exempt As "Qualified Agricultural Property": 

.00% 

SHELBYVILLE MI 49344 

% Exempt As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

O Yes 

| 

No 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property": 

O Yes 

No 

LEGAL DESCRIPTION: 

LOT 9 SUPERVISORS PLAT OF ENGLANDS POINT. EX COM SE COR SD LOT 9; TH N 75*03' W 23' TO POB; TH N 75*03' W 38.3" 

TO SWCOR SD LOT; TH N 01*56' E 64.4; TH N 74*37' E TO 

APT N 13*30' E OF BEG; TH SLY PAR WITH E LI SD LOT 9 TO POB. 

ALSO EX COM SE COR SD LOT 9; TH N 13*30' E 105.6"; TH S 74*37' W67.7' TO POB; TH S 74*37' W 18' TO WLI SD LOT 9; TH 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

CURRENT 

CHANGE FROM 

PRIOR AMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

YEAR: 

2025 

YEAR 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

421,012 

735,979 

314,967 

2. ASSESSED VALUE: 

474,200 

840,400 

366,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

474,200 

840,400 

366,200 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

[x] No 

6. Assessor Change Reason(s): Market Adjustment 

Partial Construction 

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: 

DANIEL R SCHEUERMAN 

269-795-9091 

DANSCHEUERMAN@YANKEESPRINGSTWP.C 

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

2026 MARCH BOARD OF REVIEW MEETS BY APPOINTMENT AT THE TOWNSHIP HALL, 284 N BRIGGS RD, MIDDLEVILLE, MI 

49333 ON WED MARCH 11TH, 1:00PM TO 4 PM; & 6 PM-9 PM; & THUR MARCH 12TH, 9AM TO 12 NOON 1:30 PM-4:30 PM. CALL 

269-795-9091 FOR AN APPOINTMENT. WRITTEN APPEALS ARE ACCEPTABLE & MUST BE RECEIVED BY 2PM MARCH 12, 

2026 FOR CONSIDERATION.

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002494

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: MTT 26-002494-2026 change notice

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

03/04/2026 11:45 AM 

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

STUART ROBERT & ANNE 

“Township or City 

County’ 

YANKEE SPRINGS TWP 

BARRY 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

LOT 9 SUPERVISORS PLAT OF ENGLANDS POINT. EX COM SE COR SD LOT 9; THN 75*03' W 23' TO POB; 

16-080-009-00 

THN 75%03' W 38.3' TO SW COR SD LOT; THN 01*56' E 64.4", THN 74*37' 

E TOA PT N 13*30' E OF BEG; TH 

SLY PAR WITH E LI SD LOT 9 TO POB. ALSO EX COM SE COR SD LOT 9; THN 13*30' E 105.6"; TH S 74*37'W 

67.7’ TOPOB; TH'S 74*37'W 18' TOW LI SD LOT 9; THNLY ALG WLI SD LOT TO NW COR SD LOT 9; TH SLY 

3979 ENGLAND DR 

TOPOB (12) 

Protested Item 

Assessed Value 

[0 Tentative Taxable Value 

[ Classification 

[0 Qualifed Agricuttural 

J 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Tentative Taxable Value 

ear 

840,400 

735,979 

2026 

GO 

- 

: 

S— 

2. 

PROTEST OF CLASSIFICATIO 

g 

~ 

. 

els {ON 

E 

2 

ees 

(Complete this section for a request to change the classification. The Board of 

Review/m ha SE lect 

arding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Assessed Amount 

Classification of property on this years assessment roll: 

401 

Classification should be: (Please check one of the following) 

O Industrial 

Timber Cutover 

[J Residential 

[CIDevelopmental 

OO 

Agricultural 

[utility (Personal Property Only) 

OO commercial 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

4. 

REASON FOR PROTEST 

t reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. 

Va le 

cuersicheA 

cermiricatiol)” )) 

. 

Signature 

" 

Date 

CES 

03/04/2026 

Phone Number 

Address 

id 

www.michigan.gov/treasury

Page 2

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Parcel Code 

R026-Y 

16-080-009-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

0 

Assessed Value Changed From: 

840,400 

ro: 

[ 

| 

Petition Number 

Record of Vote - Board or three member committee of board 

7 

Chairperson: 

[J Yes 

[J No o 

X5_ 

Member: 

&# YEs 

[] no Fad 

Member: 

4 ves 

[J NZ 

i 

Reason for Board Action: 

Fair aspen Ave 

Yo Lard values. Construction permit cost seems low For 

5122 aA 

0 ruc ture 

If you disagree with the di 

ya oy he 

= of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002494

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: MTT 26-002494-2026 form 4035

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Robert D. Stuart, 

Petitioner, 

v. 

MTT Docket No. 26-002494 

YANKEE SPRINGS TOWNSHIP, 

BARRY COUNTY, 

Respondent, 

PROOF OF SERVICE 

Daniel R. Scheuerman, Assessor, Yankee Springs Township, affirms that he served a copy of the attached document 

by Electronic Mail to: 

Robert D. Stuart 

robert.stuart@otsuka-us.com 

By: i) f= 

Daniel R. Scheuerman, Assessor 

284 N. Briggs Rd. 

Middleville, MI 49333 

Dated: August 10, 2026

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Page 1

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

BARRY

County:

YANKEE SPRINGS TWP

Jurisdiction:

Printed on

Parcel Number:

08-16-080-009-00

339,187C

400,100

65,300

334,800

2023

438,750S

438,750T

455,200M

455,200

78,500

376,700

2024

421,012C

474,200

52,800

421,400

2025

735,979C

840,400M

840,400

358,900

481,500

2026

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Work Description for Permit 25-017, Issued 04/21/2025: 1936 SF UNFIN

BSMT???;1925 SF MAIN; 1325 SF 2ND FL; 1035 SF GAR; 260 SF DECK & 972 SF PCH

Work Description for Permit 24-114, Issued 10/22/2024: RE-LOCATE REAR PORTION OF

EXISTING HOME. DEMO REMAINDER

Work Description for Permit 24-098, Issued 09/17/2024: RELOCATION OF EXISTING 24

X 32 GARAGE

Work Description for Permit 13-Z-02-24, Issued 02/07/2013: SITE PLAN - NEW HOME

Work Description for Permit 10-23Z, Issued 06/16/2010: 12 X 20 STORAGE SHED

Work Description for Permit 09-028, Issued 08/26/2009: 26 X 36 DET GARAGE -

PERMIT INCLUDES DEMO OF EXISTING GARAGE

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

LAKE FRONT 107.53 252.00 0.8580 1.2961 8000 100 956,694

RURAL RESIDENTIAL 0.230 Acres 55,000 50 ADJACENT 6,325

 150 Actual Front Feet, 0.73 Total Acres Total Est. Land Value = 963,019

Land Value Estimates for Land Table GUN.GUN LAKE AREA

DRS 02/11/2026 INSPECTED

DRS 02/03/2025 INSPECTED

DRS 01/10/2013 INSPECTED

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

X

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

X

X

X

X

Public

Improvements

Vacant

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Yankee Springs, 

County of Barry, Michigan

Comments/Influences

LOT 9 SUPERVISORS PLAT OF ENGLANDS POINT.

EX COM SE COR SD LOT 9; TH N 75*03' W 23'

TO POB; TH N 75*03' W 38.3' TO SW COR SD

LOT; TH N 01*56' E 64.4'; TH N 74*37' E

TO A PT N 13*30' E OF BEG; TH SLY PAR

WITH E LI SD LOT 9 TO POB. ALSO EX COM

SE COR SD LOT 9; TH N 13*30' E 105.6'; TH

S 74*37' W 67.7' TO POB; TH S 74*37' W

18' TO W LI SD LOT 9; TH NLY ALG W LI SD

LOT TO NW COR SD LOT 9; TH SLY TO POB 

(12)

Tax Description

STUART ROBERT & ANNE

3979 ENGLAND DR

SHELBYVILLE MI 49344

Owner's Name/Address

3979 ENGLAND DR

Property Address

EXPIRED/CA

13-Z-02-24

02/07/2013

SITE PLAN

2026 Est TCV 1,680,831 TCV/TFA: 427.69

COMPLETE

24-098

09/17/2024

MOVE BUILDING

Map #: 

COMPLETE

24-114

10/22/2024

MISC

P.R.E. 100% 02/09/2023 

IN PROCESS

25-017

04/21/2025

NEW HOME

School: DELTON KELLOGG SCHOOL DIST

Status

Number

Date

Building Permit(s)

Zoning: RLF

Class: RESIDENTIAL-IMPRO

0.0

DEED

2020-003871

16-LC PAYOFF

WD

04/09/2020

0

WEVER BLAKE J & MELISSA J

MCCULLOUGH MICHAEL C TRUS

0.0

DEED

2020-007628

14-INTO/OUT OF TRUST

QC

07/27/2020

0

WEVER BLAKE J & MELISSA J 

WEVER BLAKE J & MELISSA J

0.0

DEED

2021-010888

09-FAMILY/RELATED ENTITY

WD

08/25/2021

605,000

WEVER JACK

WEVER BLAKE J & MELISSA J 

100.0

DEED

2023-000837

03-ARM'S LENGTH

WD

02/03/2023

878,248

STUART ROBERT & ANNE

WEVER JACK

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

08/10/2026

Page 2

Class: C

Effec. Age: 5

Floor Area: 680 

Total Base New : 113,940 E.C.F.

Total Depr Cost: 108,243 X 1.420

Estimated T.C.V: 153,705 

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

CCP (1 Story)

50

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 Ga

 (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

Page 3

Clas

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002494

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: MTT 26-002494-2026 record card

Document Type: Attachments to Answer

Attachment File Name: MTT 26-002494-proof of service-answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Valuation Report

DB:

Yankee Springs Twp 2026

08/10/2026

03:04 PM

 840,400 840,400 840,400 735,979 735,979 735,979

2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 303,600 62,600 0 303,600 11,367 0

2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 474,200 474,200 474,200 421,012 2.70

2025 Assessed MBOR S.E.V. Base for Cap IRM

Est. TCV/Total Floor Area = 427.69, Most recent sale 02/03/2023 for 878,248

2026 Est. T.C.V. 16-080-009-00 = 1,680,831

Total Estimated True Cash Value of Agricultural Buildings = 25,981

ECF (GUN LAKE) 1.286 => TCV of Bldg: 1 = 25,981

Phy/Ab.Phy/Func/Econ/Comb. % Good=66/100/100/100/66 Depr. Cost = 20,203

Default Walls 11.68 832 9,718

Base Cost 25.11 832 20,892

Description Rate Size Cost New

Height: 8 ft

Ag. Bld 1 2009, 4 Wall Equipment Shop Class:D,Frame Quality:Good

 50% Completed => Est. True Cash Value 2026 = 538,126

 ECF (GUN LAKE) 1.420 => TCV: 1,076,252

Notes: 

 Totals: 765,581 757,924

 Exterior 2 Story 1 11,557 11,441 

Fireplaces

 Water Well, 100 Feet 1 6,806 6,738 

 Public Sewer 1 2,157 2,135 

Water/Sewer

Parcel Number: 08-16-080-009-00 Page: 2

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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. 26-002494

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Yankee Springs (BARRY)

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

DANIEL

M.I. 

R

Last Name

SCHEUERMAN

Firm Name (if any)

YANKEE SPRINGS TWP

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

284 N BRIGGS RD

City or Town

MIDDLEVILLE

State

 Michigan

ZIP Code

49333

Telephone Number

269-795-9091

E-mail Address

danscheuerman@yankeespringstwp.org

 

 

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?

Yes

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:

CURRENT ASSESSMENT DOES NOT EXCEED 50% OF MARKET VALUE. COST APPROACH TO VALUE IS AN ATTACHMENT TO THIS ANSWER. A MARKET APPROACH 

WILL FOLLOW AT A LATER DATE.

 

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:

08-16-080-009-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

840400

Current Taxable Value as established by the Board of Review:

735979

What do you believe is the fair market value?

1680800

What do you believe is the taxable value?

735979

 

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

Respondent’s Signature: 

/s/ Daniel R. Scheuerman

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

Robert D Stuart,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002494

Township Of Yankee Springs,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 29, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Robert D Stuart,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002494

Township Of Yankee Springs,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 29, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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 

pn, 

5 

MAY 26 2026 

Urrant 

MICHIGAN TAX TRIBUN 

STATE OF MICHIGAN 

RIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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 RA. b 

t 

MI. 

Last Nameg/Company an 

€ 

Vw. 

Mailing 

Address (N 

rs 

P.O. Box or Rural Routp) 

=A 2. 

7 g 

Enqglaw 

) re 

City or Tow! 

State 

ZIP Code 

Chel Luviile 

MA 

“$534 

Telephone Number (| ( 

Y5a 

[£5 -7 

Email AE i) 

0 not 

pray ved 

want BASS send all corre Teo 

b via email) 

© 

oT 

su kg —US Cont 

Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

tast Name 

Firm Name (if any} 

Malling Address {No., Street, P.O. Box or Rural Route} 

City or Town 

Stata 

ZIP Code 

Telephone Number 

Email Address (do not enter unfess you want MTT to send all correspondence via emai} 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcals, 

How many parcels are you 

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

appealing? 

Yes 

[J No 

[ 

**if No, you must file separate appeals for each parcel 

Property Address (No., Street) 

2,07 Q 

£ ne land 

0 i ve 

wert She [by vi Il 

County 

Bernd 

yo 

( 

"RE 

f

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing hes at that apply) 

[True Cash and Taxable Value 

[3 Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Uo lve 

aud 

trv able 

vqlue 

oversisled 

use d 

on 

Wisherieq( 

and coat 

Pamy 

Sales; 

awd 

new iaStucfiun 

wes So 

Complete. Bes 

on 

S07 

US 

SV Vee {Le 

ant 

qoestly 

€ (eee 

| 

a 

ve (ve 

- Prard 

Svar 

d 

Camps 

Ack 

netsh bres 

Rie rence 

Section 6: Jurisdictional issues 

N 

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

[J No, 

If Yes, check which BOR you attendad; K] march 

[J] July 

[] December 

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

[} Not required to attend 

[] Appealing 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 

= Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

zt 

STATE OF MICHIGAN 

GREYCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information »use the muttiple parcel form for additional, contiguous parcels. 

Parcel Number: 

0 Q- 

| L-0 £0~009 

— O OO 

Classification of Properly: 

 RealPd 

Personal L] (check one) 

Agriculturat 

] 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover [J 

Developmental [3 

Utility [J (check one) 

Assessed Value (also known as State Equalized or established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

$ Ho 

) Ho 

© 

7 3 s, 4 79 

What do you CAA is the fr market value (also known as true cash value)? 

Wve 

N250,000 

$0, 

Lowen 

Complele 

1,600 000 

What do you believe Is the adsessed vaiue? (multiply true cash 

/ 

What do you believe 

is 

the taxable value? {cannot exceed 

value by .5) 

Ga 

Sy Ys) 

292, 

assessed value) 

Sy adn 

<7. 

Sloss 

~Cimpele 

Sou, 80 

~Compete 

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 ali tax years at 

issug? 

ve 

[1 ne 

If you answered yes 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

Page 4

Mi

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

Robert D Stuart,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002494

Township Of Yankee Springs,

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 29, 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

Robert D Stuart,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002494

Township Of Yankee Springs,

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 29, 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 

pn, 

5 

MAY 26 2026 

Urrant 

MICHIGAN TAX TRIBUN 

STATE OF MICHIGAN 

RIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. 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 RA. b 

t 

MI. 

Last Nameg/Company an 

€ 

Vw. 

Mailing 

Address (N 

rs 

P.O. Box or Rural Routp) 

=A 2. 

7 g 

Enqglaw 

) re 

City or Tow! 

State 

ZIP Code 

Chel Luviile 

MA 

“$534 

Telephone Number (| ( 

Y5a 

[£5 -7 

Email AE i) 

0 not 

pray ved 

want BASS send all corre Teo 

b via email) 

© 

oT 

su kg —US Cont 

Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

tast Name 

Firm Name (if any} 

Malling Address {No., Street, P.O. Box or Rural Route} 

City or Town 

Stata 

ZIP Code 

Telephone Number 

Email Address (do not enter unfess you want MTT to send all correspondence via emai} 

Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcals, 

How many parcels are you 

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

appealing? 

Yes 

[J No 

[ 

**if No, you must file separate appeals for each parcel 

Property Address (No., Street) 

2,07 Q 

£ ne land 

0 i ve 

wert She [by vi Il 

County 

Bernd 

yo 

( 

"RE 

f

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing hes at that apply) 

[True Cash and Taxable Value 

[3 Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Uo lve 

aud 

trv able 

vqlue 

oversisled 

use d 

on 

Wisherieq( 

and coat 

Pamy 

Sales; 

awd 

new iaStucfiun 

wes So 

Complete. Bes 

on 

S07 

US 

SV Vee {Le 

ant 

qoestly 

€ (eee 

| 

a 

ve (ve 

- Prard 

Svar 

d 

Camps 

Ack 

netsh bres 

Rie rence 

Section 6: Jurisdictional issues 

N 

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

[J No, 

If Yes, check which BOR you attendad; K] march 

[J] July 

[] December 

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

[} Not required to attend 

[] Appealing 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 

= Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain:

Page 3

zt 

STATE OF MICHIGAN 

GREYCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information »use the muttiple parcel form for additional, contiguous parcels. 

Parcel Number: 

0 Q- 

| L-0 £0~009 

— O OO 

Classification of Properly: 

 RealPd 

Personal L] (check one) 

Agriculturat 

] 

Commercial 

J 

Industrial (J 

Residential 

Timber-Cutover [J 

Developmental [3 

Utility [J (check one) 

Assessed Value (also known as State Equalized or established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

$ Ho 

) Ho 

© 

7 3 s, 4 79 

What do you CAA is the fr market value (also known as true cash value)? 

Wve 

N250,000 

$0, 

Lowen 

Complele 

1,600 000 

What do you believe Is the adsessed vaiue? (multiply true cash 

/ 

What do you believe 

is 

the taxable value? {cannot exceed 

value by .5) 

Ga 

Sy Ys) 

292, 

assessed value) 

Sy adn 

<7. 

Sloss 

~Cimpele 

Sou, 80 

~Compete 

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 ali tax years at 

issug? 

ve 

[1 ne 

If you answered yes 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

Page 4

Mi

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.