Robert J Bates, Petitioner V Township Of Ira, 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 J Bates, 

 

 

Petitioner, 

 

 

 

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION 

v 

 

 

MTT Docket No. 24-003651 

Ira Township, 

 

 

Respondent. 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he parties have 20 days from date 

of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if 

available, if they do not agree with the POJ and to state in writing why they do not agree 

with the POJ (i.e., exceptions).” 

 

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.1 

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this Final 

Opinion and Judgment within 20 days of entry of this Final Opinion and Judgment, 

subject to the processes of equalization.2 To the extent that the final level of 

assessment for a given year has not yet been determined and published, the 

assessment rolls shall be corrected once the final level is published or becomes known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

 

1 See MCL 205.726. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003651 

Page 2 of 3 

 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and 

Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, 

through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 

31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at 

the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 

4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) 

after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after 

December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 

2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, 

through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 

31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at 

the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 

4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) 

after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after 

December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 

2024, through December 31, 2024, at the rate of 9.50%, (xvii) after December 31, 2024, 

through June 30, 2025, at the rate of 9.47%, (xviii) after June 30, 2025, through 

December 31, 2025, at the rate of 8.66%, and (xix) after December 31, 2025, through 

June 30, 2026, at a rate of 8.48%. 

 

This Final Opinion and Judgment resolves the last pending claim and closes this case. 

 

See docket look up for a copy of the Proposed Opinion and Judgment. 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 3

MTT Docket No. 24-003651 

Page 3 of 3 

 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry

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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 

 

Robert J Bates, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003651 

 

Ira Township, 

 

Case Type: Taxable Value Only 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Samantha Welton, Administrative Law Judge 

Location of Hearing: 

 

 

Telephone 

Hearing Held on: 

 

 

 

January 13, 2026 

Appearances on Behalf of Petitioner: 

Donnell Robinson & Robert Bates 

Appearances on Behalf of Respondent: Shawn M Biernat 

 

 

PROPOSED JUDGMENT 

 

The subject property’s taxable value (TV) for the tax years at issue shall be as follows: 

 

 

Parcel Number: 74-23-140-0042-000 

Year

TV

2024

$16,097

2025

$16,596

 

PROCEDURAL HISTORY 

 

Petitioner was required to protest the subject property’s assessment to the Board of 

Review (BOR). Petitioner protested the subject property’s assessment to the 2024 

March BOR. 

 

Petitioner filed a petition with the Tribunal on July 3, 2024, and Respondent filed an 

answer on October 29, 2024. 

 

The amount of the TV in dispute, as set forth in the pleadings, for all tax years at issue 

is within the jurisdictional limits of the Small Claims Division.1 Further, the property’s 

assessment for the subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether the TV exceeds the amount provided by MCL 

211.27a. 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

Page 2

MTT Docket No. 24-003651 

Page 2 of 6 

 

MCL 211.27a provides that a property’s TV is the lesser of the property’s State 

Equalized Value (SEV) or capped TV, and a property’s capped TV is, absent a transfer 

of ownership, determined mathematically by taking into consideration the prior tax 

year’s TV, statutory losses, the lesser of the rate of inflation or 5%, and statutory 

additions, including omitted property (i.e., property not previously assessed).3 

 

MCL 211.34d(1)(b) defines the term “additions” for tax years after 1994. Under MCL 

211.34d(1)(b)(i), additions include omitted real property. That subsection states: 

 

As used in this subparagraph, “omitted real property” means previously 

existing tangible real property not included in the assessment. Omitted real 

property does not increase taxable value as an addition unless the 

assessing jurisdiction has a property record card or other documentation 

showing that the omitted real property was not previously included in the 

assessment. The assessing jurisdiction has the burden of proof in 

establishing whether the omitted real property is included in the 

assessment. Omitted real property for the current and the 2 immediately 

preceding years, discovered after the assessment roll has been completed, 

must be added to the tax roll pursuant to the procedures established in 

section 154. For purposes of determining the taxable value of real property 

under section 27a, the value of omitted real property is based on the value 

and the ratio of taxable value to true cash value the omitted real property 

would have had if the property had not been omitted. 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TV: 

 

Parcel Number: 74-23-140-0042-000 

Year

TV

2024

$5,847

2025

$6,028

 

The exhibits offered by Petitioner may be viewed on lines 1 and 8 of the docket 

maintained in this case.4 No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends 

that the subject property required normal repair and maintenance and the value should 

not have increased as a result of the Mathieu-Gast repairs. 

 

This property was purchased in 2014, and the lot is a nonconforming lot. A building 

permit would not have been granted but there was a building on the property at the time 

of purchase. Due to water levels and age of the building, the property was 

deteriorating. Ira Township issued a letter indicating the building was required to be 

 

3 See MCL 211.34d. 

4 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be 

accessed by entering the docket number assigned to this case.

Page 3

MTT Docket No. 24-003651 

Page 3 of 6 

 

fixed due to the condition. Petitioner went to the zoning board of appeals and requested 

a variance to repair the nonconforming structure. A building permit was issued to repair 

the existing building. The building permit was to facilitate repairs and quality of 

construction, and because the repairs may go beyond 60% of the value of the property. 

The Mathieu-Gast Act was triggered since the repairs were to bring the building up to 

code. 

 

The subject property is an older building with two stories; the new building is also two 

stories, the roofline was replaced, it has the exact same square footage, and the 

building was not expanded or added to. Any repairs made to the existing structure 

clearly fall under the Mathieu-Gast Act. Respondent says it does not and that it has 

new additions. 

 

B. Respondent’s Evidence 

 

The property’s TV, as confirmed by the BOR, for the tax years at issue: 

 

Parcel Number: 74-23-140-0042-000 

Year

TV

2024

$26,347

2025

$27,163

 

The exhibits offered by Respondent may be viewed on lines 5 and 9 of the docket 

maintained in this case.5 No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Respondent contends 

that the Mathieu-Gast Act does not apply in this case and the subject property’s TV was 

increased due to omitted property. Ms. Biernat testified that with Mathieu-Gast Act, the 

value is not to be increased based on effective age, and the economic condition factor 

cannot be changed or increased.

Page 4

M

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Page 1

RECEIVED 

JAN 0.6 2026 

MICHIGAN TAX TRIBUNAL 

MICHIGAN TAX TRIBUNAL —- SMALL CLAIMS 

RESIDENTIAL COVER SHEET 

DOCKET # 

24-003651 

PETITIONER: Robert J Bates 

SUBJECT INFORMATION 

PARCEL # 

 74-23-140-0042-000 

ADDRESS 

7857 Long Island Court 

SCHOOL DISTRICT 

~~ 74030 — Algonac Community School District 

COUNTY 

St Clair 

PRE 

0% 

APPEAL YEAR 

2024 

The basis of petitioner's appeal to the Michigan Tax Tribunal is that the 2024 Taxable Value was 

uncapped; however, this is incorrect. 

The improvements to the property were applied as New 

and Additions to the 2024 Assessment. 

Petitioner has referenced Mathieu Gast Act, stating that 

the repairs and improvements are not subject to taxation; however, due to the fact that the 

structure in question was not previously assessed, this matter does not meet the allowable repairs 

and maintenance outlined in MCL 2.11.27(2) (Mathieu Gast Act). 

Petitioner purchased the property on April 15, 2014. 

The enclosed record cards and valuation 

statements clearly indicate that when the Petitioner purchased the subject property and continuing 

through each year, until 2024, the assessment was strictly for the vacant land. 

Copies of the 

record card and the valuation statement for 2024 reflect the first year the boat house was added 

to the assessment. Although the building was fully renovated, the assessor applied cumulative 

adjustments for age and obsolescence at 50% and 65%.

Page 2

re 

4 

| 

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 T) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

FO Bem) 

Bf 75% 

Township or City / 7 4 

“ez 

O 2A A 

A 

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: 

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

TY 

23 HY — 

042-000 

657 soy (arts eT, 

JRA, of) 

Protested Item 

[Pf Assessed Value 

[P Tentative Taxable Value 

[| Classification 

[| Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

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

Assessed Amount 

Ovimer's Estimate of True Cash Value 

Tentative Zz Value 

Year 

2 re 

2% oe 

58507 

2.024 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding 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.) 

Classification of property on this year's 

assessment roll 

Y 

02. 

Fespav evi 

Classification should be (check one of the following): 

[] Agricultural 

[1 industrial 

[] Timber Cutover 

[] utility (Personal Property Only) 

[] commercial 

[Uesidential 

[] Developmental 

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 requested by owner (Enter 100 if full 

exemption requested) 

So qualified agricultural exemption granted by assessor (Enter 0 if exemption 

deniex 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value " 

tentative taxable value and/or ly) a qualified NE property wey 

n 

3 

PepyiS one 

TO 

LpBTIN STRUCTZAG, 

Wot 

NeW IM Cah

Page 3

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. 

Petition Number 

Parcel Code 

1 BATES, ROBERT 

23-140-0042-000 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state [feseasenforia selon belo 

[X] Denied 

[] Assessed Value Changed From 

to] 

Record of vote - Board or three member committee of be 

Chairperson: 

Member: [4] 

Mem 

person: 

[){] Yes [ ] No et 

[4 Yes 

No 

alt. 

ber: ] Yes [No _- 

Reason for board action 

§ 

AE PATA 

PrRF 2 

Fler 7 Loe % 

oO ¥ 

ary 

27 

and 

11/557] 

£5) 

'n og ate oF DecrprberTl 

ol lhe ) Cad 

If you disagree with the decision of the Board of Revie 

garding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI” 

48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

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

[Xf Denied 

[] Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member commiitee of board 

Chairperson: [A ves 

[1 No\ 

2 

Initials 

Reason for board "pu agus F137 ot 

7 ae Tae 70 

7 

and 

12 iE 

 % Jy 

oleate a 

If you disagree 4 

the 

decision 

6f [re 

oar 

eview regarding tentative taxable value, you may appeal that decision by

Page 4

:

Page 5

arcel

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Page 1

RECEIVED 

DONNELL 

L. 

ROBINSON 

i. 

Attorney 

at Law 

DEC 3 0 2073 

361 South Water Street 

P.O. 

Box 

117 

MICHIGAN TAX TRIBUNAL 

Marine City, 

Michigan 

48039 

(810) 

765-8802 

- 

Fax 

(810) 

765-1120 

E-MAIL: 

donnellrobinson@att.net 

December 

23, 

2025 

Michigan 

Tax Tribunal 

P.O. 

Box 

30232 

Lansing, 

MI 

48909 

RE: 

Docket No. 

24-003651 

Petitioner: 

Robert 

J. 

Bates, 

Parcel No. 

74-23-140-0042-000 

Dear 

Sir 

or Madam: 

Pursuant 

to your Notice 

of Telephone Hearing, 

enclosed 

is one 

additional document 

that 

has 

not been previously submitted 

to 

the 

Tribunal and opposite party, 

that being 

a letter from Ira Township 

requesting that the Petitioner make the repairs to the deteriorated 

boat 

house 

which 

prompted 

his 

building 

permit 

and 

ZBA 

hearing 

request. 

Thank 

you 

for 

your attention 

and 

assistance 

in 

this matter. 

If 

you 

have 

any 

questions, 

please 

do 

not 

hesitate 

to 

contact 

my 

office. 

Very truly 

yours, 

WAN 

ZI — 

DLR:cjr 

Donnell 

L. 

Robinson 

Encl. 

cc: 

Ira Township Assessor

Page 2

Ira Township 

7085 Meldrum Road 

Fair Haven, MI 48023 

Ph 586-339-3957 

Fax 586-725-8790 

01/30/2020 

BATES, ROBERT J ENTERPRISES, LLC 

PO BOX 436 

ALGONAC MI 48001 

RE: LONG ISLAND CT 

Property # 23-140-0042-000 

Dear Property Owner; 

In an effort to maintain the community, the Township must enforce building and property 

maintenance codes and Township ordinances. 

It has come to our attention that the following violation/s exist at the above address: 

IPMC Section 304 Exterior Structure 

304.1 General. The exterior of a structure shall be maintained in good repair, structurally 

sound and sanitary so as not to pose a threat to the public health, safety or welfare, 

304.2 Protective treatment. All exterior surfaces, including but not limited to, doors, door 

and window frames, cornices, porches, trim, balconies, decks and fences, shall be 

maintained in good condition. Exterior wood surfaces, other than decay-resistant woods, 

shall be protected from the elements and decay by painting or other protective covering 

or treatment. Peeling, flaking and chipped paint shall be eliminated and surfaces 

repainted. All siding and masonry joints, as well as those between the building envelope 

and the perimeter of windows, doors and skylights, shall be maintained weather resistant 

and water tight, All metal surfaces subject to rust or corrosion shall be coated: to inhibit 

such rust and corrosion, and all surfaces with rust or corrosion shall be stabilized and 

coated to inhibit future rust and corrosion. Oxidation stains shall be removed from 

exterior surfaces. Surfaces designed for stabilization by oxidation are exempt from this 

requirement.

Page 3

We appreciate your anticipated cooperation in this matter. 

Sincerely, 

Susan Wilburn 

Building Official 

susanw(@iratownship.org

Page 4

DONNELL L. ROBINSON 

’ 

' 

METROPLEX MI. 480 

ATTORNEY AT LAW 

361 SOUTH WATER STREET 

24 DEC 2025 

PMO 

P.0.BOX 117 

24 DEC 2025 

PMOL 

MARINE CITY, MICHIGAN 48039 

Michigan Tax Tribunal 

P.O. 

Box 

30232 

Lansing, 

MI 

48909 

Nit: 

Smell Claims 

Divisiar)

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 J Bates,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003651

Township Of Ira, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

January 13, 2026 

HEARING TIME:

1:45 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

78158180 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-003651

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the 

address identified in the petition or answer for that party or authorized representative, unless the party or 

authorized representative filed an appearance or other documentation identifying a different mailing address. 

1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be 

submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are 

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

Page 3

MTT Docket No.

Page 4

MTT

Page 5

STA

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Page 1

RECEIVED 

IRA TOWNSHIP 

NOV 0 1 2024 

7085 Meldrum 

Fair Haven, MI 

48023 

MICHIGAN TAX TRIBUNAL 

Phone: (586) 725-0263 

Fax: (586) 725-8790 

Email: assessor@iratownship.org 

October 29, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Docket #24-003651 

Petitioner: Robert J. Bates, Parcel No. 74-23-140-0042-000 

To Whom it May Concern: 

Enclosed is the Answer Form for the above-mentioned Small Claims Appeal. 

Also 

enclosed 

is a copy of the 2024 Notice of Assessment, Taxable Valuation, and 

Property Classification (L-4400). 

If you have any questions regarding this matter, please contact me at 586-725-0263, 

Ext. 104 or by email at assessor@iratownship.org. 

Sincerely, 

LA 

Shawn Biernat, MAAO (3) 

Assessor, Ira Township 

7085 Meldrum Rd 

Fair Haven, MI 48023

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003651-TT 

Section 1: Respondent's Contact Information 

First Name: 

Mi: 

Last Name/Company Name/Unit of Government: 

Ira Township 

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

County: 

. 

7085 Meldrum Road 

St. Clair 

City or Town: 

State: 

ZIP Code: 

Fair Haven 

MI 

48023 

Telephone Number: 

Fax Number: 

586-339-3952 

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

assessor@iratownship.org 

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

First Name: 

Mm. 

Last Name: 

Shawn 

M 

Biernat 

Firm Name (if any): 

. 

"Ira Township 

Address (Na., Street, P.O. Box or Rural Route): 

7085 Meldrum Road 

City or Town: 

State: 

ZIP Code: 

Fair Haven 

MI 

148023 

Telephone Number: 

Fax Number: 

586-339-3952 

586-725-8790 

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

assessor@iratownship.org 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

a Yes 

[vi] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another. 

[Ives 

[No 

[4 Notapplicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIREGTOR 

Section 4: Explain Your Answer to this Appeal 

The basis of petitioner's appeal to the Michigan Tax Tribunal is that they disagree with 

the uncapping of the 2024 Taxable Value; however, the value increase was not due to 

an uncapping. The 2024 Taxable Value was calculated from the previous year's value, 

plus the inflation of 5 percent, plus Additions from new construction that exceeded 

allowable repairs and maintenance outlined in MCL 2.11.27(2) (Mathieu Gas Act). 

Section 5: Jurisdictional Issues 

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

Did Petitioner protest the assessment at a Board of Review {BOR}? [wv] Yes 

[Wm] No 

If yes, check which BOR Petitioner attended: [y] March 

[J July 

[] December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

0 No 

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

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

[Hl] No 

if yes, cite the Board's authority. 

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

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[1] Yes 

[| No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

No 

If Yes, check which BOR Petitioner attended: [] March 

[] uly 

[J December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [] Yes 

[XJ No 

If Yes, check which BOR Petitioner attended: [] March 

[J] July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the multipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

74-23-140-0042-000 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

32,100 

Current Taxable Value as established by the BOR: 

26,347 

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

64,200 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

32,100 

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

26,347 

Signature 

‘required

Page 5

a dan heen 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 P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is 

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

FROM 

- 

PARCEL IDENTIFICATION 

IRA TOWNSHIP 

: 

PARCEL NUMBER: 

74-23-140-0042-00 

7085 MELDRUM RD 

3-140, 

0 

FAIR HAVEN 

MI 48023 

PROPERTY ADDRESS: 

7857 LONG ISLAND CT 

FAIR HAVEN, MI 48023

Page 6

U.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 J Bates,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003651

Township Of Ira,

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.

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.

Page 2

MTT Docket No. 24-003651

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 18, 2024

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 provide 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 J Bates,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003651

Township Of Ira,

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.

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

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 11 2024 

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 / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

MI 

| 

Last Name/Company Name 

B 

1] 

Robert 

i 

J 

| 

Bates 

Mailing Address (No., Street, .0. Box or Rural Route) 

Tee 

8396 Long Island Court 

_ 

oo 

= 

City or Town 

State 

ZIP Code 

Ira 

MI 

| 

48023 

[ Telephone Number 

TTT = Number 

oo 

} 

oT 

B 

(586) 

557-7269 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.1. 

Last Name 

Donnell 

L 

Robinson 

Firm Name (if any) 

o 

- 

361 

South Water 

Street, 

P.O. 

Box 

117 

Gity or Town 

- 

7 “State | 2IPCode 

J 

Marine 

City 

MI 

48039-0117 

[ Telephone Number 

TTT 

TTT 

FaxNumber 

TT TTT 

B 

(810) 765-8802 

(810) 

765-1120 

E-mail Address (do not enter unless you want MTT to ‘send all correspondence via e-mail) 

h 

donnellrobinson@att. net 

Section 3: Subject Property Information ~~ 

How many 

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

percelsareyou | [7] yest 

[| Now 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

One 

**If no, you must file separate appeals

Page 2

GRETCHEN WHITMER 

STATE OF 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GOVERNOR 

Section 4: Issues Being Appealed check 

ati thatapplyy 

[X True Cash and Taxable Value 

MICHIGAN 

[J Poverty Exemption 

{J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

MARLON 

|. BROWN, DPA 

DIRECTOR 

= Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[| Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

[] ciassification 

Section 5: Explain the Reason for this Appeal 

Act, 

MCL 2.11.27(2). 

See attached information 

Uncapping 

of taxable value when covered by State Law (Mathieu Gast 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

| 2024 

If No, chock the applicable reason(s): 

0 Not required to attend 

] Assessment Change Notice was not received by Petitioner 

Appealing within 35 days of State Tax Commission Order 

Did you protest the assessment at a Board of Review (BOR)? [1 Yas 

|] No 

if Yes, check which BOR you atlended AND attach the BOR decision: 

March 

[] July 

} December 

Im] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “Use the multiple parce! form for additional, contiguous parcel 

Parcel Identification Number: 

74-23-140-0042-000 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

| 

32,100.00 

ee 

Current Taxable Vatue as established by the BOR: 

26,347.00 

a 

ee 

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

22,050.00 

(= 

21,000 

+ inflation multi 

lieet) 

Multiply the True Gash Value by .5 and enter hare. This is your © 

of Assessed Value. 

11,025.00 

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

Mathieu Gast Act 

5862 

- 5569 + inflation multiplier 

Section 8: Classification Information «only the mi dept 

of Treasury may appeal 

this issue to the Tribunal* 

Parcel tdentification Number: 

oe 

- 

mee 

- 

Current Classification of Property as established by Board of Review: 

Reat 

Personal 

(check one) 

ul 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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? 

0 Yes 

[x] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Oa Yes 

If you answered yes to either or both of the above 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 

$26.00 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 $600,000.00 

$300.00 

If your property is 

NOT residential property

Page 5

fi

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 J Bates,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003651

Township Of Ira,

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 279. 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: October 4, 2024

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 provide 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 J Bates,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003651

Township Of Ira,

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 279. 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: October 4, 2024

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 provide 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, 

JUL 11 2024 

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 / EXEMPTION / CLASSIFICATION APPEAL 

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 

First Name 

MI 

| 

Last Name/Company Name 

B 

1] 

Robert 

i 

J 

| 

Bates 

Mailing Address (No., Street, .0. Box or Rural Route) 

Tee 

8396 Long Island Court 

_ 

oo 

= 

City or Town 

State 

ZIP Code 

Ira 

MI 

| 

48023 

[ Telephone Number 

TTT = Number 

oo 

} 

oT 

B 

(586) 

557-7269 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.1. 

Last Name 

Donnell 

L 

Robinson 

Firm Name (if any) 

o 

- 

361 

South Water 

Street, 

P.O. 

Box 

117 

Gity or Town 

- 

7 “State | 2IPCode 

J 

Marine 

City 

MI 

48039-0117 

[ Telephone Number 

TTT 

TTT 

FaxNumber 

TT TTT 

B 

(810) 765-8802 

(810) 

765-1120 

E-mail Address (do not enter unless you want MTT to ‘send all correspondence via e-mail) 

h 

donnellrobinson@att. net 

Section 3: Subject Property Information ~~ 

How many 

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

percelsareyou | [7] yest 

[| Now 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

One 

**If no, you must file separate appeals

Page 2

GRETCHEN WHITMER 

STATE OF 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

GOVERNOR 

Section 4: Issues Being Appealed check 

ati thatapplyy 

[X True Cash and Taxable Value 

MICHIGAN 

[J Poverty Exemption 

{J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

MARLON 

|. BROWN, DPA 

DIRECTOR 

= Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[| Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

[] ciassification 

Section 5: Explain the Reason for this Appeal 

Act, 

MCL 2.11.27(2). 

See attached information 

Uncapping 

of taxable value when covered by State Law (Mathieu Gast 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

| 2024 

If No, chock the applicable reason(s): 

0 Not required to attend 

] Assessment Change Notice was not received by Petitioner 

Appealing within 35 days of State Tax Commission Order 

Did you protest the assessment at a Board of Review (BOR)? [1 Yas 

|] No 

if Yes, check which BOR you atlended AND attach the BOR decision: 

March 

[] July 

} December 

Im] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “Use the multiple parce! form for additional, contiguous parcel 

Parcel Identification Number: 

74-23-140-0042-000 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

| 

32,100.00 

ee 

Current Taxable Vatue as established by the BOR: 

26,347.00 

a 

ee 

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

22,050.00 

(= 

21,000 

+ inflation multi 

lieet) 

Multiply the True Gash Value by .5 and enter hare. This is your © 

of Assessed Value. 

11,025.00 

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

Mathieu Gast Act 

5862 

- 5569 + inflation multiplier 

Section 8: Classification Information «only the mi dept 

of Treasury may appeal 

this issue to the Tribunal* 

Parcel tdentification Number: 

oe 

- 

mee 

- 

Current Classification of Property as established by Board of Review: 

Reat 

Personal 

(check one) 

ul 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

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? 

0 Yes 

[x] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

Oa Yes 

If you answered yes to either or both of the above 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 

$26.00 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 $600,000.00 

$300.00 

If your property is 

NOT residential property

Page 5

fi

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