Record Finder / 26-002505-TT
Michigan

Rodney Browning Petitioner V Township Of Rogers Respondent

Petitioner
Rodney Browning
Respondent
Township Of Rogers

Case overview

Docket number
26-002505-TT
Status
Answer Due
CaseType
SC Property
Division
Small Claims Division
County
Presque Isle
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Petition has been verifiedPET109/17/2026Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/17/2026Not recordedDownload
2Attachments to the Petition were filedPETNot recorded06/29/2026Not recordedDownload
1A petition was received.PETNot recorded06/29/2026$25.00Download

Documents

scpetition_pre qae.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT 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

Local Unit of Government:

First Name

Rodney

M.I.

Last Name/Company Name

Browning

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

6054 Beach Road

City or Town

Rogers City

State

Michigan

ZIP Code

49779

Telephone Number

2487313087

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

mtt@hallahanlaw.com

 

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

First Name

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, PC

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

1750 South Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

2487313087

E-mail Address

mtt@hallahanlaw.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

142-140-000-013-00

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

N/A

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

6054 Beach Rd

Rogers City

Michigan

49779

Taxing Authority:

Township Of Rogers (PRESQUE ISLE)

County:

Presque Isle

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

Petitioner believes it is entitled to a 100% PRE pursuant to MCL 211.7cc and 211.7dd for the 2023-2026 tax years and that the denial was improperly issued.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2023-2026

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2026-05-26

 

 

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.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? 

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Seth A. O'Loughlin

/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.

SC_Notice_of_Docket_Number.2026-09-17_17-20-21.pdfRead complete document text →
Read document text excerpt

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

Rodney Browning,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002505

Township Of Rogers,

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: September 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rodney Browning,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002505

Township Of Rogers,

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: September 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Rodney Browning,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002505

Township Of Rogers,

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: September 17, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 4

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

Rodney Browning,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002505

Township Of Rogers,

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

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.

Denial letter front.pdfRead complete document text →
Read document text excerpt

Page 1

1 Co-Owner 1 Law Four Dupin of Bo 

Santty 

mime 

XXX XX 

[1 Malin acess || Sire 

ua propéry dress (Wom 

of WRF oy sia DF Code) 

12 Your exemption was dersed'sdiusted foi 

a loliowing reason 

[TJ 

= Tre owner ia not a Michegan resent 

[CJ & The prapenty claimed is not the owner's prepa rewaence 

Oe The person claiming (he @xeeplion is nol Ta owner 

= d. The parson claiming 

the exempiion, daimed or was gramsd. a substa~taly sen ar @xe~phon in anche: slate 

[77 Chimes Derwad tor Cameras TRar(h) 

td Percerage Adntied = 

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Tebestare hums 

of Lac Gatsmmant 

P.O. Box 25, Rogers City, MI 49779 (989)734-3555 

5 Foal Adovesa 

of Asassc 

N=" 

info@assessingoffice 

com 

~ 

HOMEOWNER'S RIGHT TO APPEAL 

if you disagree with Dus denigl, you may appeal 10 the Resigenbal/Bmall Clams Division of (he Michigan Tax Tribunal 

within 35 

Je 

the denial. An appeal with the Michigan Tax Tribunal can be nialed by the umaly fing of B pelton 

The pathon 

mus! 

Tax Tribunal lorm or 8 fom approved by the Michigan Tax Tribunal 

Michigan Tax Tribune! forms are avedanls 

of 

i 

You can prind the Petition for Denis! of Exemption tor Principal Resigence/Qualifing Agricultural ang mail 

Se emt 

i te Michigan 

Tax Tribunal wt PO Box 30732, Lansing, Michigan 48800 or compate the orm online ang submit 

3 

i 

A 

for 

by the Michigan 

Tax Tribunal

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.

scpetition_pre qae.pdfRead complete document text →
Read document text excerpt

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MTT 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

Local Unit of Government:

First Name

Rodney

M.I.

Last Name/Company Name

Browning

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

6054 Beach Road

City or Town

Rogers City

State

Michigan

ZIP Code

49779

Telephone Number

2487313087

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

mtt@hallahanlaw.com

 

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

First Name

Laura

M.I.

Last Name

Hallahan

Firm Name (if any)

Hallahan & Associates, PC

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

1750 South Telegraph Road, Suite 202

City or Town

Bloomfield Hills

State

Michigan

ZIP Code

48302

Telephone Number

2487313087

E-mail Address

mtt@hallahanlaw.com

 

 

Section 3: Subject Property Information

Parcel Identification Number:

142-140-000-013-00

How many parcels are you appealing?

1

Are they contiguous or adjoining? *If no, you must file separate appeals for each parcel

N/A

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Property Address (No., Street, City, ST, ZIP) (If multiple, list first property’s address) 

6054 Beach Rd

Rogers City

Michigan

49779

Taxing Authority:

Township Of Rogers (PRESQUE ISLE)

County:

Presque Isle

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

Petitioner believes it is entitled to a 100% PRE pursuant to MCL 211.7cc and 211.7dd for the 2023-2026 tax years and that the denial was improperly issued.

 

Section 6: Jurisdictional Issues

List the year(s) denied:

2023-2026

Indicate who denied the exemption under appeal:

Assessor 

If you checked “other” above, explain:

 

List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied:

2026-05-26

 

 

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.

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? 

No

 

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Seth A. O'Loughlin

/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.