Record Finder / 25-002464-TT
Michigan
Robert L Racey, Petitioner V Township Of Leelanau, Respondent
- Petitioner
- Robert L Racey
- Respondent
- Township Of Leelanau
Case overview
- Docket number
- 25-002464-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Leelanau
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Consent Judgment | Not recorded | 9 | 07/28/2025 | Not recorded | Download |
| 10 | Granted | Not recorded | 9 | 07/28/2025 | Not recorded | Download |
| 9 | Amended Stipulation | Not recorded | Not recorded | 07/25/2025 | $25.00 | Download |
| 8 | Answer was received | RESP | Not recorded | 07/23/2025 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 6 | Order Denying Motion | Not recorded | Not recorded | 07/11/2025 | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 07/10/2025 | Not recorded | Download |
| 4 | Notice of Docket Number SC | Not recorded | Not recorded | 07/10/2025 | Not recorded | Download |
| 3 | A Stipulation has been received. | PET | Not recorded | 06/23/2025 | $25.00 | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 06/18/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/18/2025 | $25.00 | Download |
Documents
25-002464 CJ.pdfRead complete document text →
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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 L Racey, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002464 Leelanau Township, Presiding Judge Respondent. Michael R. Bannasch ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT CONSENT JUDGMENT The Tribunal has reviewed the Stipulation and finds that it comports with the mandates of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise indicated. IT IS FURTHER ORDERED that the officer charged with maintaining the assessment rolls for the tax years at issue shall correct or cause the assessment rolls to be corrected to reflect the property’s principal residence exemption for the tax years at issue within 20 days of entry of this Consent Judgment. 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 the entry of this Consent Judgment. If a refund is warranted, it shall be without interest, as provided by MCL 211.7cc. It shall, however, 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. This Consent Judgment resolves all pending claims in this matter and closes this case. See docket look up for a copy of stipulation and for any possible refund paragraph. By _____________________________ Entered: July 28, 2025 jcr 1 See MCL 211.27a.
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MTT Docket No. 25-002464 Page 2 of 2 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
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Stip for Entry of Consent Judgment (Exemption).pdfRead complete document text →
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Pr Ea & STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Robert L. Racey , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002464 Leelanau Township i Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (EXEMPTION) 1. The subject property is in Leelanau County. 2. Property Parcel No: 45-008-430-010-00 . (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property identified above shall be granted an exemption under MCL 211. 7(cc) for the 2022, 2023, 2024, 2025 tax year(s); the amount of the exemption is 100 %. 4. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 2023 392,047 2024 411,649 2025 424,410 5. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year Taxable Value 2023 392,047 2024 411,649 2025 424,410 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
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MTT Docket No. 25-002464 Page 2 of 2 6. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: mri — y 7Nes— a Printed Name: Andrew K. Shotwell Date: July 25,2025 Signature of Respondent's authorized representative: Bary Weedon Printed Name: Barry Wauldron, Assessor 07/25/2025 Date:
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Stip for Entry of Consent Judgment (Exemption).pdfRead complete document text →
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Pr Ea & STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Robert L. Racey , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002464 Leelanau Township i Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (EXEMPTION) 1. The subject property is in Leelanau County. 2. Property Parcel No: 45-008-430-010-00 . (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property identified above shall be granted an exemption under MCL 211. 7(cc) for the 2022, 2023, 2024, 2025 tax year(s); the amount of the exemption is 100 %. 4. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 2023 392,047 2024 411,649 2025 424,410 5. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year Taxable Value 2023 392,047 2024 411,649 2025 424,410 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
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MTT Docket No. 25-002464 Page 2 of 2 6. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary): NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: mri — y 7Nes— a Printed Name: Andrew K. Shotwell Date: July 25,2025 Signature of Respondent's authorized representative: Bary Weedon Printed Name: Barry Wauldron, Assessor 07/25/2025 Date:
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SC Answer PRE Racey.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MTT DOCKET NO. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information Parcel Identification Number: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a Separate sheet if necessary. Yes No Not Applicable Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Does the subject property have a Principal Residence Exemption of 50% or more? Yes No 25-002464-TT TOWNSHIP OF LEELANAU Barry M Wauldron Northport MI 49670 119 E. Nagonaba P.O. Box 338 231-386-5138 Assessor@leelanautownshipmi.gov 45-008-430-010-00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ The parcel / owners have had a PRE in place prior to the denial. The owners have demonstrated continued qualification for the PRE and the denial should be reversed. 2025 05-14-2025
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION APPEAL Follow these instructions for filing this Small Claims answer form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Respondent’s Contact Information: “Respondent” is not the assessor; Respondent is the unit of government filing the answer to the petition (i.e. city or township). Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. IMPORTANT: If the contact information for Respondent’s attorney or authorized representative includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Respondent’s attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: Parcel Identification Number: List the parcel number of the property being appealed. Are the parcels contiguous or adjoining: If multiple parcels are being appealed, indicate whether they are adjoining (i.e., next to each other). If all parcels are not adjoining, list the parcels that are adjoining in separate groupings. Use a separate sheet of paper if necessary. Classification of Property: Check the classification of the property being appealed. Does the subject property have a Principal Residence Exemption of 50% or more: Indicate whether the property had a principal residence exemption of 50% or more on the date the petition was filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent’s answer to the appeal and any necessary explanation (i.e., “set forth the facts upon which you rely in defense of this matter”). Section 5: Jurisdictional Issues: List the tax year(s) denied: List the year(s) denied by the denial document. Check what action prompted this appeal: Indicate what document or action occurred to cause Petitioner to appeal. Check only one. If you check “other:” Describe the action which prompted this appeal. Use a separate sheet of paper, if necessary. If Petitioner is appealing from a Board of Review denial: Indicate which
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SC-Notice_of_Filing_of_Answer.2025-07-25_16-34-50.0000.pdfRead complete document text →
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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 L Racey, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002464 Township Of Leelanau, 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.
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MTT Docket No. 25-002464 Page 2 of 6 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: July 25, 2025 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
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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 L Racey, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002464 Township Of Leelanau, 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
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Deny_Stip-Wease.2025-07-11_09-20-43.0000.pdfRead complete document text →
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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 L Racey, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002464 Township Of Leelanau, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on June 23, 2025, and finds that a consent judgment can only be entered if a stipulation is filed after the filing of a petition and answer. See TTR 253 and TTR 283. Because no answer has been filed in this case, the stipulation cannot be entered at this time and must be denied. IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, no additional filing fee is required. By _____________________________ Joshua M. Wease, Tribunal Member Entered: July 11, 2025 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
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MTT Docket No. 25-002464 Page 2 of 4
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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 L Racey, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002464 Township Of Leelanau, Respondent. ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The Tribunal has reviewed the case file and the stipulation, filed on June 23, 2025, and finds that a consent judgment can only be entered if a stipulation is filed after the filing of a petition and answer. See TTR 253 and TTR 283. Because no answer has been filed in this case, the stipulation cannot be entered at this time and must be denied. IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal course. IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, no additional filing fee is required. By _____________________________ Joshua M. Wease, Tribunal Member Entered: July 11, 2025 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
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MTT Docket No. 25-002464 Page 4 of 4
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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.75a54170-a1e6-47bd-ab80-eca101e7109b.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Robert M.I. L Last Name/Company Name Racey Mailing Address (No., Street, P.O. Box or Rural Route) 14351 N. Cathead Bay Drive City or Town Northport State Michigan ZIP Code 49670 Telephone Number 2319460700 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bobnsu5052@comcast.net Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Andrew M.I. K. Last Name Shotwell Firm Name (if any) Smith & Johnson, Attorneys, PC Address (No., Street, P.O. Box or Rural Route) 534 E. Front Street PO Box 705 City or Town Traverse City State Michigan ZIP Code 49685-0705 Telephone Number 231-946-0700 Fax Number E-mail Address ashotwell@smith-johnson.com Section 3: Subject Property Information Parcel Identification Number: 45-008-430-010-00 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 14351 N. Cathead Bay Drive Northport
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49670 Taxing Authority: Township Of Leelanau (LEELANAU) County: Leelanau Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal Taxing Authority erroneously denied the Principal Residence Exemption (PRE) under MCL 211.7cc and 211.7dd. Petitioner recently executed a deed with respect to the subject property to their son, reserving an enhanced life estate (often referred to as a "lady bird" deed). Petitioner is and always has full control over the property and all ownership rights until the death of both husband and wife, at which time the subject property will pass to their son. The Assessor erroneously believed the transfer was immediately to the Petitioner's son, and wrongfully denied the PRE. Section 6: Jurisdictional Issues List the year(s) denied: 2022, 2023, 2024, 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: May 14, 2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Andrew K. Shotwell /s/
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SC_Notice_of_Docket_Number.2025-07-10_11-43-59.0000.pdfRead complete document text →
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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 L Racey, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002464 Township Of Leelanau, 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: July 10, 2025 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
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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 L Racey, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-002464 Township Of Leelanau, 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: July 10, 2025 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
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Stipulation for Entry of Consent Judgment (Exemption).pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Robert L. Racey , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.5 — O03 (1 Leelanau Township Respondent(s) STIPULATION FOR ENTRY OF CONSENT JUDGMENT (EXEMPTION) 1. The subject property is in Leslanau County. 2. Property Parcel No: 45-008-430-010-00 . (If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form addressing all other parcels at issue.) 3. The property identified above shall be granted an exemption under MCL 211.7(c0) for the 2022, 2023, 2024, 2025 tax year(s); the amount of the exemption is 100 %. 4. The property's taxable value (TV), as confirmed by the Board of Review, for the tax year(s) at issue: Tax year Taxable Value 2023 29, 047 2024 dil, (49 2025 Ht, 1h O 5. The TV for the property identified above as stipulated by the parties for settlement purposes are: Tax year Taxable Value 2023 R942, Oi 7 2024 1, (sd 2025 A&E iO MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 + 517-335-9760 PO BOX 30232, LANSING, M1 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No. 22 — 002. b 4 Page 2 of 2 6. List any special terms or conditions being proposed by the parties that would affect the execution of this Consent Judgment including, but not limited to, the joint payment of the refund, the waiver of interest, etc. (attach additional page if necessary). NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the appeal (including subsequent tax years on or after April 1 of each year for appeals pending in the Small Claims Division). The parties may agree, however, to withdraw the appeal of specific parcels and/or tax year(s). IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 7. The parties agree to the withdrawal of parcel number: (If more than one parcel is being withdrawn, attach a separate page addressing all other parcels being withdrawn.) 8. The parties agree to the withdrawal of tax year(s) Signature of Petitioner's Authorized Representative or, if none, Petitioner: F<" mn —S Printed Name: Pradrw) Date: Le [u [28 Signature of Respondent's authorized representative: Printed Name: oe WROLDRON , NSSeE<So®@ Date: Advne 0, 2025
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02._Property_Tax_Appeal_Petition_Form_Principal_Residence_Qualified_Agricultural_Exemption.75a54170-a1e6-47bd-ab80-eca101e7109b.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Robert M.I. L Last Name/Company Name Racey Mailing Address (No., Street, P.O. Box or Rural Route) 14351 N. Cathead Bay Drive City or Town Northport State Michigan ZIP Code 49670 Telephone Number 2319460700 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bobnsu5052@comcast.net Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Andrew M.I. K. Last Name Shotwell Firm Name (if any) Smith & Johnson, Attorneys, PC Address (No., Street, P.O. Box or Rural Route) 534 E. Front Street PO Box 705 City or Town Traverse City State Michigan ZIP Code 49685-0705 Telephone Number 231-946-0700 Fax Number E-mail Address ashotwell@smith-johnson.com Section 3: Subject Property Information Parcel Identification Number: 45-008-430-010-00 How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel form for information regarding any contiguous parcels. If no, you must file separate appeals for each non- contiguous or non-adjoining parcels or you will be defaulted. Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 14351 N. Cathead Bay Drive Northport
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan 49670 Taxing Authority: Township Of Leelanau (LEELANAU) County: Leelanau Classification of Property: Real Residential Section 4: Check which of the following you are appealing Principal Residence Exemption Section 5: Explain the Reason for this Appeal Taxing Authority erroneously denied the Principal Residence Exemption (PRE) under MCL 211.7cc and 211.7dd. Petitioner recently executed a deed with respect to the subject property to their son, reserving an enhanced life estate (often referred to as a "lady bird" deed). Petitioner is and always has full control over the property and all ownership rights until the death of both husband and wife, at which time the subject property will pass to their son. The Assessor erroneously believed the transfer was immediately to the Petitioner's son, and wrongfully denied the PRE. Section 6: Jurisdictional Issues List the year(s) denied: 2022, 2023, 2024, 2025 Indicate who denied the exemption under appeal: Local Unit If you checked “other” above, explain: List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: May 14, 2025 Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: Andrew K. Shotwell /s/
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