Roger D Jones, Petitioner V Township Of Lake, Respondent

Page 1

RECEIVED 

NOV 15 2024 

STATE OF MICHIGAN 

MICHIGA 

N 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

N WRELSIR UNG, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Roger D Jones 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 24-003722 

Township of Lake ~ Lake County MI 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider an order of dismissal placed on 10-30-2024 

- 

2. 

Good cause exists to grant reconsideration because: 

Please see attached sheet. 

3. 

| ask this Tribunal to grant my request for reconsideration. 

Reon D Yorn 

Parly/Rgpresentatiye (sign here) 

Roger D Jones 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

11-12-2024 

xX (01477) D 

Yonea

Page 2

Tam requesting a motion for reconsideration for a order of dismissal placed upon docket # 24-003722 

TT on Oct 30™ 2024 and for filing an amended 2024 petition. 

The dismissal was ordered with the concept that another case (docket #23-00317 1) was still pending, 

however, a FOJ for #23-003171 was completed and entered by the TT on Oct 18% 2024 so therefore no 

conflicts remain. 

Part of the problems that arose in filing this petition came from the deadlines set by the Tax Tribunal 

for filing a petition. After our 2024 B.O.R. was completed with no resolution I had to file a 2024 

petition PRIOR to receipt of the FOJ from Judge Grinnell for docket #23-003171... which finally 

arrived to my home approx. Aug 21% 2024 (FOJ was entered on Aug. 19" 2024). As I was unaware of 

which issues had been resolved with the 2023 claim when I filled out the 2024 petition it was based on 

that limited knowledge. 

Since filing my 2024 petition some of the 2023 issues have been resolved but new issues have arisen, 

reflecting changes made in my 2024 property taxes... and there are still areas of issues that I raised in 

2023 petition. 

Therefore I am amending my 2024 petition to reflect such and am requesting a reconsideration of the 

order to dismiss.

Page 3

Amended reasons for 2024 Tax petition (docket # 24-003722 TT) 

Errors within the 2024 property cards. 

Failure of TA to apply 2023 FOJ decisions for pricing “cost new” of cabin on my property card, 

Failure to recognize the “value losses” of my cabin septic system and well due to non-code compliance. 

Corrected land values for ag land not being applied to the 2024 property taxes. 

An attempt by TA to apply “lake” frontage values for our farm pond. These lake frontage values have 

been denied 3 times in the past. Once (in 1982) by the Mi. Tax Tribunal docket # 57429 and twice by 

our local board of review (per BOR decisions of 2000 and 2002), 

Valuation (loss) of deeded access easement across entire center of both properties. (further evidence as 

per Judge Grinnells FOJ of 2023 (ie: “Petitioner did not supply sufficent evidence”) 

I have gathered 

data and evidence to supply such.

Page 4

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

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. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner's Contact Information 

231-233-8828 

First Name 

M.i 

Last Name/Company Name 

Roger 

D 

Jones 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

Ml 

149402 

Telephone Number 

Fax Number 

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

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

First Name 

Ml. 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

No** 

Yea* 

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

“If yas, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON 1. BROWN, DPA 

DIRECTOR

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

{C1 Poverty Exemption 

[2) Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7 uncapping of Taxable Value 

) 

[1] Etigible Manufacturing Personal Property (ESA) 

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

Cl Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please see attached sheet for amended reasons. 

Section 6: Jurisdictional Issues 

Year{s) you are appealing: 

2024 

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

Yes 

[im] No 

If Yes, check which BOR you attended AND attach the BOR decision: [i March 

[J wuy 

[J]

Page 6

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 

Roger D Jones, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003722 

 

Lake Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On November 15, 2024, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on October 30, 2024.1 In the motion, 

Petitioner states the dismissal in this case came after the final decision and closure of 

the case in MTT Docket No. 23-003171 (the 2023 appeal). Petitioner explains that the 

discrepancy was due to the timing issue and that issues related to 2024 remain 

outstanding. 

 

The Tribunal has considered the motion and the case file and finds that this appeal was 

properly dismissed as being duplicative to the 2023 appeal. The Tribunal’s Small 

Claims hearing in the 2023 appeal was held on June 7, 2024. The hearing date was 

held after the adoption of Respondent’s assessment roll by its 2024 March Board of 

Review, and as a result, the subsequent tax year of 2024 was automatically included in 

the 2023 appeal.2 Petitioner contends that outstanding issues remain with respect to 

tax year 2024; however, Petitioner is required to request relief as appropriate in the 

2023 appeal. 

 

Given the above, Petitioner has failed to demonstrate a palpable error relative to the 

order that misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.3 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This Order resolves all pending claims in this matter and closes this case. 

 

 

1 The Tribunal issued a Notice of No Action on November 18, 2024 because Petitioner did not include 

proof of service of the motion upon Respondent as required by Tribunal rules. On December 2, 2024, 

Petitioner submitted proof that the subject property has a principal residence exemption of greater than 

50% at the time of the commencement of the case, and as a result, Petitioner’s motion is properly 

pending. 

2 MCL 205.737(5). 

3 See MCR 2.119.

Page 2

MTT Docket No. 24-003722 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: December 13, 2024 

 

By _______________________________ 

bw/jcr 

 

PROOF OF SERVICE 

 

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

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

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

representatives. 

 

By: Tribunal Clerk

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

Page 1

Branch MI 49402 

Hello, 

Per your letter received of MTT Docket #24-003722 of “notice of no action” dated 11-18-24. 

My apoligies for not provided the enclosed information with my “motion for reconsideration”. As I 

had already sent these documents in with my initial petition (and as they show up in the online items 

for this docket number) I didn't think I needed to send in the same info for this motion. 

As you can see by the enclosed we are 100% homestead for both properties. We have been homestead 

exampt since 1994 and this has been noted previously by the Mi Tax Tribunal (see enclosed). 

Also, MTT rules (see below) state that residency exemption takes priority over ag exemption. 

I sincerely hope this clears up this issue. 

RECEIVED 

Roger D Jones 

+ 

A ones 

BY 

{ lay 

§ 

DEC 06 2024 

11196 W. Clear Lake Cr. 

MICHIGAN TAX TRIBUNAL 

(formally Rt 

1 Box 468) 

Per 

: 

STATE TAX COMMISSION 

QUALIFIED AGRICULTURAL PROPERTY 

EXEMPTION GUIDELINES 

Page 8 paragraph 4 

“It is the opinion of the STC that the homeowner’s principal residence exemption takes priority over 

the qualified agricultural property exemption. «

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON L BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Roger D Jones, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No, 24-003722 

Township Of Lake, 

Respondent. 

NOTICE OF NO ACTION 

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that: 

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the Motion. 

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee and submit documentation indicating that the opposing party has been notified 

of that payment within 14 days. 

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service. 

You must include a copy of this Notice with the required submission. 

Entered: November 18, 2024 

By: Tribunal Clerk

Page 3

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1:91) 

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. 

{ 

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— 

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TUE 

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STATE OF MICHIGAN 

JUES 

2 

55 

DEPARTMENT OF TREASURY 

en 

TREASURY BUILDING 

JOHN ENGLER, Governor 

DOUGLAS B. ROBERTS, State Treasurer 

LANSING, MICHIGAN 48922 

August 13, 1997 

ROGER D & ALLYSON JONES 

PU. 

RT 

1 BOX 468 

Qo 

4130 

BRANCH MI 49402-9420 

Eg 

PARCEL 

ID: (431301801420 

PARCEL 

ID: 

PARCEL ID: 

431301900120 Incorrect 

PARCEL ID: 

Dear Mr. and Mrs. Jones: 

Thank you for your response to our letter dated June 27, 1997. 

After further review of the facts submitted, it has been determined that you are entitled to the full 

homestead exemption. We will notify your local assessor that your homestead exemption has been 

reinstated starting in 1995. 

We have advised the Hearings and Tax Research Division that an informal conference will not be 

necessary. 

If you have further questions or comments, please contact Mr. Bryan Hawkins at (517) 373-3162. 

Sincerely, 

5 

p 

No 

C. LW 2m 

Dianne E. Weaver 

Assistant Administrator 

Individual Taxes Division 

DEW:pw:43

Page 4

Eee 

——————— 

Please detach along perforation. 

Keep 

the bottom portion. 

a 

LAKE TOWNSHIP 

2024 

Summer 

Bill 

§: 

MBESAUR, 

FO RTATEATRR 

PAYMENT INFORMATION 

IT WILL ROLL 

TF DUE DATE FALLS ON 

A HOLIDAY OR WEEKEND, 

FORWARD TO THE NEXT BUSINESS DAY. 

1% 

PER MONTH INTEREST 

This 

bax 

is 

die by: 

| .09716/2074 

WILL BE ADDED AFTER THE DUE DATE. 

THE DAY AFTER THE 

WINTER TAXES ARE DUE, 

A 

3% PENALTY MAY BE ADDED TO ALL 

Pay by mail 

to: 

LAKE 

TOWNSHIP 

KATHY VANDONKELAAR, TREASURER 

UNPAID SUMMER 

& WINTER TAXES, 

ON MARCH 

1, 

DELINQUENT 

REAL PROPERTY TAKES ARE PAYABLE TO THE LAKE COUNT 

15580 

S. 

STAR LAKE DR. 

TREASURER WITH ADDITIONAL INTEREST 

& PENALTY. 

BALDWIN, 

MI 

49304 

DELINQUENT PERSONAL PROPERTY TAX WILL 

REMAIN PAYABLE TO 

231-898-3189 

THF, LOCAL TREASURER. CHECK MUST CLEAR OR RECETPT 

IS 

VOID. 

POSTMARKS 

NOT ACCEPTED, 

FOR 

RECEIPT 

SEND 

SELF ADDRESSED 

STAMPED ENVELOPE. 

PAY TAXES 

ONLINE 

AT ALLPATD.COM OR 

TAX DETAIL 

CALL 888-604-7888. 

PAY LOCATION CODE: 

1909 

TWP OPEN 

- 

Taxable 

Vi 

46,023 

MON, 

THURS, 

FRI 

& 

SAT 8:30 TO 11:30 

State Equalj 

Class: 101 

Mort 

Code: 

PROPERTY INFORMATION 

ssed 

To: 

Taxes are based 

upon Taxable Value. 

CAROLE 

1 mill equals $1.00 per $1000 of ‘laxable Value. 

Amounts 

with 

no millage 

are either Special 

Assessments 

or other charges added 

to 

this 

bill. 

Property 

A 

JONES 

ROG 

11196 

Ww 

BRANCH, 

M 

Prop 

#: 

13-01%2-001 

School: 

53010 

MILLAGE 

AMOUNT 

Prop Addr: 

11196 W CLEAR LAKE CIR 

DESCRIPRSOMI. 

a 

; 

STATE 

ED TAX 

6.00000 

276.13 

Legal 

Description: 

3 

4 BEG AT 

A POINT ON N1/16 

LT 

COUNTY ALLOCATED 

5.84920 

269.19 

COR._TH W._35' 

TO.® 1/16 LN, 

N.L 

~— 

. 

§ 

19 

DEG, 

56 

MIN 

W 

1364' 

TO 

POB, 

SEE REVERSE SIDE FOR IMPORTANT 

§ 

7 

INFORMATION 

Ng 

2 \ 

OPERATING FISCAL YEARS 

The 

taxes 

on bill 

will 

be 

used 

for governmental 

[FRAN 

nbs 

operations 

for 

the 

following fiscal 

year(s): 

Total 

Tax 

11.84920 

Please detach along perforation, 

Keep the bottom portion. 

LAKE TOWNSHIP

Page 5

R.0D

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

Roger D Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003722 

Township Of Lake,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the Motion.

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee and submit documentation indicating that the opposing party has been notified 

of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service. 

You must include a copy of this Notice with the required submission.

Entered: November 18, 2024

By: Tribunal Clerk

Page 2

MTT Docket No. 24-003722

Page 2 of 7

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

Roger D Jones

11196 W Clear Lake Cir

Branch , MI 49402

Page 4

MTT Docket No. 24-003722

Page 4 of 7

Roger D Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003722 

Township Of Lake,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the Motion.

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee and submit documentation indicating that the opposing party has been notified 

of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service. 

You must include a copy of this Notice with the required submission.

Entered: November 18, 2024

By: Tribunal Clerk

Page 5

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

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 6

MTT Docket No. 24-003722

Page 6 of 7

Roger D Jones, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003722 

Township Of Lake,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has reviewed the file in the above-captioned case and 

finds that:

Petitioner has filed a Motion for Reconsideration with no filing fee. You were, however, 

required to pay a fee for the filing of the Motion.

If you want the Tribunal to take action on the Motion, you are required to pay the $25.00 

filing fee and submit documentation indicating that the opposing party has been notified 

of that payment within 14 days.

If the required filing fee is not paid and/or the required notice is not submitted within 14 

days, you will be required to refile the Motion with the full filing fee. The refiled Motion 

will be considered filed as of the date of the refiling. Unfortunately, the payment may not 

be made via e-filing; the fee, paid by check or money order, must be sent by mail or 

designated delivery service. 

You must include a copy of this Notice with the required submission.

Entered: November 18, 2024

By: Tribunal Clerk

Page 7

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

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

RECEIVED 

NOV 15 2024 

STATE OF MICHIGAN 

MICHIGA 

N 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

N WRELSIR UNG, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Roger D Jones 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 24-003722 

Township of Lake ~ Lake County MI 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider an order of dismissal placed on 10-30-2024 

- 

2. 

Good cause exists to grant reconsideration because: 

Please see attached sheet. 

3. 

| ask this Tribunal to grant my request for reconsideration. 

Reon D Yorn 

Parly/Rgpresentatiye (sign here) 

Roger D Jones 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

11-12-2024 

xX (01477) D 

Yonea

Page 2

Tam requesting a motion for reconsideration for a order of dismissal placed upon docket # 24-003722 

TT on Oct 30™ 2024 and for filing an amended 2024 petition. 

The dismissal was ordered with the concept that another case (docket #23-00317 1) was still pending, 

however, a FOJ for #23-003171 was completed and entered by the TT on Oct 18% 2024 so therefore no 

conflicts remain. 

Part of the problems that arose in filing this petition came from the deadlines set by the Tax Tribunal 

for filing a petition. After our 2024 B.O.R. was completed with no resolution I had to file a 2024 

petition PRIOR to receipt of the FOJ from Judge Grinnell for docket #23-003171... which finally 

arrived to my home approx. Aug 21% 2024 (FOJ was entered on Aug. 19" 2024). As I was unaware of 

which issues had been resolved with the 2023 claim when I filled out the 2024 petition it was based on 

that limited knowledge. 

Since filing my 2024 petition some of the 2023 issues have been resolved but new issues have arisen, 

reflecting changes made in my 2024 property taxes... and there are still areas of issues that I raised in 

2023 petition. 

Therefore I am amending my 2024 petition to reflect such and am requesting a reconsideration of the 

order to dismiss.

Page 3

Amended reasons for 2024 Tax petition (docket # 24-003722 TT) 

Errors within the 2024 property cards. 

Failure of TA to apply 2023 FOJ decisions for pricing “cost new” of cabin on my property card, 

Failure to recognize the “value losses” of my cabin septic system and well due to non-code compliance. 

Corrected land values for ag land not being applied to the 2024 property taxes. 

An attempt by TA to apply “lake” frontage values for our farm pond. These lake frontage values have 

been denied 3 times in the past. Once (in 1982) by the Mi. Tax Tribunal docket # 57429 and twice by 

our local board of review (per BOR decisions of 2000 and 2002), 

Valuation (loss) of deeded access easement across entire center of both properties. (further evidence as 

per Judge Grinnells FOJ of 2023 (ie: “Petitioner did not supply sufficent evidence”) 

I have gathered 

data and evidence to supply such.

Page 4

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

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. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner's Contact Information 

231-233-8828 

First Name 

M.i 

Last Name/Company Name 

Roger 

D 

Jones 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

Ml 

149402 

Telephone Number 

Fax Number 

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

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

First Name 

Ml. 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

No** 

Yea* 

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

“If yas, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON 1. BROWN, DPA 

DIRECTOR

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

{C1 Poverty Exemption 

[2) Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7 uncapping of Taxable Value 

) 

[1] Etigible Manufacturing Personal Property (ESA) 

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

Cl Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please see attached sheet for amended reasons. 

Section 6: Jurisdictional Issues 

Year{s) you are appealing: 

2024 

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

Yes 

[im] No 

If Yes, check which BOR you attended AND attach the BOR decision: [i March 

[J wuy 

[J]

Page 6

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

Roger D Jones, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003722

Township Of Lake,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

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.

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 of the final decision, it is an “appeal of right.” If

Page 2

MTT Docket No. 24-003722

Page 2 of 7

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 30, 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

Roger D Jones

11196 W Clear Lake Cir

Branch , MI 49402

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

Roger D Jones, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003722

Township Of Lake,

Respondent.

ORDER OF DISMISSAL

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

The issue in this case is already pending in another case and, as such, this appeal is 

duplicative and shall be dismissed. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This Order resolves all pending issues and closes the case.

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.

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 of the final decision, it is an “appeal of right.” If

Page 5

MTT Docket No. 24-003722

Page 5 of 7

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify

Page 6

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

Roger D Jones,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003722

Township Of Lake,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an Order on October 09, 2024, holding Petitioner in default. The 

Tribunal erred in the entry of that Order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 30, 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

Roger D Jones

11196 W Clear Lake Cir

Branch , MI 49402

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

Roger D Jones,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-003722

Township Of Lake,

Respondent.

ORDER VACATING DEFAULT ORDER

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

Tribunal entered an Order on October 09, 2024, holding Petitioner in default. The 

Tribunal erred in the entry of that Order. Therefore,

IT IS ORDERED that the Order of Default is VACATED.

By _________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 30, 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

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

Roger D Jones,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003722

Township Of Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to complete page 4 of petition. See TTR 277. As such, the petition is 

not properly pending. Petitioner must complete the petition by providing all information 

required by each applicable section and return the completed petition within 14 days of 

the entry of this Order. The petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “Amended Petition.” Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 9, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003722

Page 2 of 5

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

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

Roger D Jones

11196 W Clear Lake Cir

Branch , MI 49402

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

Roger D Jones,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003722

Township Of Lake,

Respondent.

ORDER OF DEFAULT

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

Petitioner failed to complete page 4 of petition. See TTR 277. As such, the petition is 

not properly pending. Petitioner must complete the petition by providing all information 

required by each applicable section and return the completed petition within 14 days of 

the entry of this Order. The petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “Amended Petition.” Small Claims petition forms can be found on 

our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: October 9, 2024

Patricia L. Halm, Tribunal Chair

Page 5

MTT Docket No. 24-003722

Page 5 of 5

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

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

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

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

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

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

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 3 0 2024 

STATE oF MigHiGaN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, 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 

[TER 

Last Name/Company Name 

Roger 

D 

Jones 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

MI 

149402 

Telephone Number 

Fax Number 

231-233-8828 

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 

I 

First Name 

M.L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[| No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

[1 Poverty Exemption 

[1] Taxable Value Only {calcutation) 

£1 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{7 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

TCV is incorrect. errors in costing TCV of residence + farm buildings 

Incorrect land valuation. 

Neglect of the Tax Assessor to adjust TCV per easement road crossing property. 

Taxable Value Incorrect (has been based upon above incorrect figures for nearly 30 yrs). 

Incorrect ECF used in adjusting ACV (not consistent with neighboring parcels) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

1994 thru 2024 Land value has been incorrect charged {no adjust.for easement) since1994 

Did you protest the assessment at a Board of Review {BOR)? [rv] Yes 

[mn] No 

if Yes, check which BOR you attended AND atiach the BOR decision: A March 

[HN] July 

[I] December 

if No, check the applicable reason(s): 

jm} Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

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 parcel form for additional, contiguous parcels. 

Parcel identification Number: 

13-019-001-70 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ona) 

[ed 

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

$80,600 

Current Taxable Value as established by the BOR: 

$46,023 

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

$75/85,000 

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

$37,500/42,500 

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

$21,000 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Trlbunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the properiy’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 used? 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

First Name/Company Name 

ML 

Last Name 

Roger 

D 

Jones 

Valuation Information: 

Parcel Number 

3-01 8-01 4-1 6 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

 Cammerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane) 

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

$28,000 

Current Taxable Value as established

Page 5

Mi

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Roger D Jones,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003722

Township Of Lake,

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 9, 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

Roger D Jones

11196 W Clear Lake Cir

Branch , MI 49402

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

Roger D Jones,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003722

Township Of Lake,

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 9, 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 3 0 2024 

STATE oF MigHiGaN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, 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 

[TER 

Last Name/Company Name 

Roger 

D 

Jones 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

MI 

149402 

Telephone Number 

Fax Number 

231-233-8828 

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 

I 

First Name 

M.L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[| No** 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

[1 Poverty Exemption 

[1] Taxable Value Only {calcutation) 

£1 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{7 Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption} 

Section 5: Explain the Reason for this Appeal 

TCV is incorrect. errors in costing TCV of residence + farm buildings 

Incorrect land valuation. 

Neglect of the Tax Assessor to adjust TCV per easement road crossing property. 

Taxable Value Incorrect (has been based upon above incorrect figures for nearly 30 yrs). 

Incorrect ECF used in adjusting ACV (not consistent with neighboring parcels) 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

1994 thru 2024 Land value has been incorrect charged {no adjust.for easement) since1994 

Did you protest the assessment at a Board of Review {BOR)? [rv] Yes 

[mn] No 

if Yes, check which BOR you attended AND atiach the BOR decision: A March 

[HN] July 

[I] December 

if No, check the applicable reason(s): 

jm} Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

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 parcel form for additional, contiguous parcels. 

Parcel identification Number: 

13-019-001-70 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ona) 

[ed 

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

$80,600 

Current Taxable Value as established by the BOR: 

$46,023 

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

$75/85,000 

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

$37,500/42,500 

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

$21,000 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Trlbunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the properiy’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 used? 

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

First Name/Company Name 

ML 

Last Name 

Roger 

D 

Jones 

Valuation Information: 

Parcel Number 

3-01 8-01 4-1 6 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

 Cammerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane) 

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

$28,000 

Current Taxable Value as established

Page 5

Mi

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