Roger E Sullivan Petitioner V Township Of Franklin Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000576

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

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: Exhibits A through X

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

26-000576 Exhibit A. 2026 Notice Of Assessment

26-000576 Exhibit A. 2026 Notice Of Assessment 

Notice of Assessment, Taxable Valuation, and Property Classification 

Michigan Department 

of Treasury, 

THIS 

IS 

NOT 

A TAX 

BILL 

L-4400 

1019 (Rev. 10-25) 

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

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

FROM | AURA ERHART 

PARCEL IDENTIFICATION 

FRANKLIN TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

006-209-013-00 

PO BOX 13 

WATERSMEET, MI 49969 

PROPERTY ADDRESS: 

21306 MAIN ST 

HANCOCK, MI 49930 

SCHOOL DISTRICT CODE: 

31010 

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

i. 

EXEMPTIONS 

SULTAN ROGER, 

Sagat 

Jo 

Br 

% Exempt As "Homeowners Principal Residence": 

100.00% 

EKDAHL STEPHANIE 

% Exempt As "Qualified Agricultural Property": 

00% 

21306 

MAIN 

ST 

i 

N 

HANCOCK, 

MI 49930-9686 

% Exempt As "MBT Industrial Personal”: 

.00% 

PLL ETL FTLELELE FLO ete 

LL ETT 

cad 

a 

Le 

LL 

% Exempt As "MBT Commercial Personal"; 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse”: 

0 Yes 

No 

Exempt As "Qualified Forest Property": 

Od Yes 

[X] 

No 

Exempt As "Development Property”: 

[J Yes 

[X] 

No 

LEGAL DESCRIPTION: 

remainder of long descriptions on file 

FB-9-5 LOTS 13, 14, 15 & 16 BLK 9 PLAT OF CONCORD CITY. AND LOTS 9, 10, 11 & 12 BLK 9 PLAT OF CONCORD CITY. (SPLIT 

FROM 006-209-005-00/COMBINED TO 006-209-013-00) 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

~ year by approximately: 

$49 

YEAR: 

2025 

YEAR Ooze 

CURRENT YEAR 

1. TAXABLE VALUE: 

53,567 

55,013 

1,446 

2. ASSESSED VALUE: 

102,490 

112,353 

9.863 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

aia 

il 

ilo 

4. STATE EQUALIZED VALUE (SEV): 

102,490 

112,353 

9,863 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [7] Yes 

No 

6. Assessor Change Reason(s): 

Due to market conditions assessed values may have changed substantially. 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation,-and Property Classification 

may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

LAURA ERHART 

(906) 358-0504 

FRANKLINTOWNSHIPASSESSOR@GMAIL.COM 

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

MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS @ THE TOWNSHIP OFFICES, 49850 US HWY 41-- ON 

MARCH 10TH FROM 9AM TO 3PM & ON MARCH 12TH FROM 3PM TO 9PM; THE ASSESSOR WILL BE THERE 10 TO 2 ON 

TUESDAY THE 10TH, AND 5 TO 7 ON THURSDAY THE 12TH. 

EVERY YEAR THE ASSESSOR WORKS TOWARD SEEING 20% OF ALL PARCELS IN THE TOWNSHIP TO DO AN EXTERNAL 

REVIEW; WE DO NOT ASK TO, NOR DO WE NEED TO ENTER YOUR HOME. 

IF YOU HAVE QUESTIONS, OR WOULD LIKE THE 

ASSESSOR TO REVIEW YOUR PROPERTY GIVE ME, THE TOWNSHIP ASSESSOR LAURA ERHART, A CALL @ 906-358-0504. 

TO APPEAL YOUR ASSESSMENT IN WRITING SUBMIT A SIGNED PETITION TO BOARD OF REVIEW (MI FORM 618) WITH 

SUPPORTING DOCUMENTS. WRITTEN APPEALS MUST BE MAILED /DELIVERED TO: FRANKLIN TOWNSHIP BOARD OF 

REVIEW, 49850 US HIGHWAY 41, HANCOCK, MI 49930 AND MUST BE RECEIVED BEFORE THE CLOSE OF THE 2ND HEARING 

SESSION. RECEIPT OF PETITIONS MAILED / DELIVERED ELSEWHERE CANNOT BE GUARANTEED. 

PETITIONS WILL NOT BE ACCEPTED THROUGH E-MAIL.

Page 2

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035

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

to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State 

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

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner’s Name (Please Print or Type) 

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

Township or City 

County 

Year of Appeal 

The

Page 3

618, Page

Page 4

20

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Page 1

Proof of Service

Michigan Tax Tribunal – Small Claims Division

Docket No. 26-000576

Roger E. Sullivan v. Township of Franklin

Parcel No. 006-209-013-00

STATE OF MICHIGAN

COUNTY OF HOUGHTON

I, Roger E. Sullivan, Petitioner, state that on the 27th day of August, 2026, I served a true copy of the 

following documents:

1. Petitioner’s Exhibit List; and 

2. Petitioner’s Exhibits A through X 

upon Respondent Township of Franklin by first-class United States mail, postage prepaid, addressed to:

Laura Erhart

Franklin Township Assessor

P.O. Box 13

Watersmeet, Michigan 49969

I further state that I electronically filed the same documents with the Michigan Tax Tribunal through 

the Tribunal’s e-filing system.

I declare that this statement is true to the best of my information, knowledge, and belief.

Roger E. Sullivan

21306 Main Street

Hancock, Michigan 49930

Phone: 906-281-0727

Dated: August 27, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000576

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

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: August 27 2026 Proof of Service for exhibit list and exhibits for upcoming 

valuation hearing

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Exhibit List

MTT Docket No. 26-000576

Roger E. Sullivan v. Township of Franklin

Parcel No. 006-209-013-00 — 21306 Main Street, Hancock, MI 49930

Exhibit

Description

A

2026 Notice of Assessment, Taxable Valuation, and Property Classification

B

Form 618 (L-4035) – Voluntary Petition to Board of Review

C

Petitioner’s 2026 March Board of Review Petition (9 pages)

D

2026 Property Record Card

E

2025 Property Record Card

F

State Tax Commission Bulletin No. 2 of 2014 – Property Inspection

G

2017 Property Record Card (state-mandated third-party assessment audit)

H

Current photographs of greenhouse floor (gravel / no concrete slab)

I

Current photographs of greenhouse exterior (Tyvek only / no siding)

J

Current photographs of sauna (failed roofing and interior mold)

K

Photographs of greenhouse during pole-frame construction (gravel floor, no slab)

L

Notarized Agricultural Affidavit of Roger E. Sullivan

M

March 19, 2026 Letter from Houghton County Building Department accepting agricultural 

use of the greenhouse

N

Form 5076 – Small Business Personal Property Exemption Claim (MCL 211.9o)

O

Assessor notes showing 2011–2017 taxable-value history (including never-built garage)

P

Michigan Assessor’s Manual – How to Determine Class of Construction (Class D vs. CD vs. 

C)

Q

2025 Flooding Photographs (June 21, July 16, and November 19, 2025)

R

Michigan Assessor’s Manual Volume I – Class D Residential Specifications 

S

Michigan Assessor’s Manual Volume I – Introduction / Class of Construction

T

Michigan Assessor’s Manual Volume I – Class CD Specifications (for comparison)

U

Michigan Assessor’s Manual Volume I – Agricultural / Farm Utility Buildings and 

Greenhouse schedules

V-1

2016 Property Record Card

V-2

2018 Property Record Card

V-3

2019 Property Record Card

V-4

2020 Property Record Card – Original Low (50% swampy adjustment still applied)

V-5

2020 Property Record Card – Altered High (swampy adjustment removed)

V-6

2021 Property Record Card

26-000576 EXHIBIT LIST Page1

Page 2

Exhibit

Description

V-7

2022 Property Record Card

V-8

2023 Property Record Card

V-9

2024 Property Record Card

W

March 13, 2026 Board of Review Decision

X

Michigan Properties, LLC v. Meridian Township, 491 Mich. 518 (2012)

26-000576 EXHIBIT LIST Page2

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-000576

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

Party Filing Document 

Petitioner

Files

Document Type: Exhibit List

Attachment File Name: Title Page Exhibits

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

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 E Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000576

Township Of Franklin,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 26-000576

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Roger E Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000576

Township Of Franklin,

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

Page 4

MTT

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Page 1

RECEIVED 

JUN 15 2006 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000576 

Section 1: Respondent’s Contact Information 

Unit of Government 

Franklin Township 

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

49850 US HWY 41 

City or Town: 

State: 

ZIP Code: 

Hancock 

MI 

49930 

Telephone Number: 

AN Wailing s 00 ble 

3 

acs 

po) 

Emall Address (do not enter unless you want MTT 

te’send 

ell correspondence via emall): 

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

(} 

First Name: 

M.L: 

Last Name: 

Laura 

\/ 

Erhart 

Firm Name (if any): 

i 

i 

Franklin Township Assessor 

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

PO Box 13 

City or Town: 

State: 

ZIP Code: 

Watersmeet 

MI 

149969 

Telephone Number: 906-358-0504 

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

FranklinTownshipAssessor@gmail.co 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

O Yes 

(| No 

[7] Not Applicable 

If no, list all parcels that are adjoining In separate groupings. Attach a 

separate sheet if necessary. 

Does 

the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

ves 

[] No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

There is no merit to the Petitioners claims. 

The Assessment is correct. 

Exhibit A - March Board of Review petition and decision 

Exhibit B - 2025 record card 

Exhibit C - 2026 record card 

Section 5; Jurisdictional Issues 

iF PETITIONER iS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessmant at a Board of Review (BOR)? 

Yeas 

[il] No 

if yes, check which BOR Patitloner attended: 

March 

[I] July 

I} December 

If the July or December BOR revised the assessment(s) atissue, did it have authority? [Ml] Yes 

[I] No 

If yes, cite the Board's authority. 

Was the assessment at lssue established as the result of a clerical error or mutual mistake of fact? [7 ves 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[J ves 

No 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels, 

Parcel Number: 

4 -006-209-013 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural 

J 

Commercial [J 

Industriai [] 

Residential 

Timber-Cutover [J] 

~~ Developmental {1 

Utility {1 (check one)

Page 3

Backabort A 

3 pays 

03/13/2026 03:50 EM 

2026 BOARD OF REVIEW DECISION 

FROM 

LAURA ERHART 

FRANKLIN TOWNSHIP ASSESSOR 

PO BOX 13 

2026 M2 

WATERSMEET, MI 49969 

NAME AND ADDRESS OF OWNIR OR PERSON RAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional) 

006-209-013-00 

21306 MAIN ST 

SULLIVAN ROGER 

21306 MAIN ST 

HANCOCK MI 49930 

FB-9-5 LOTS 9, 10, 11, 12, 13, 14, 15 & 16 BLK 9 PLAT OF 

CONCORD CITY. AND LOTS 9, 10, 11 & 12 BLK 9 PLAT OF 

CONCORD CITY. (SPLIT FROM 006-209-005-00/COMBINED 

TO 006-20%-013-00) 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 

006-209-013-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

26 

ORIGINAL ASSESSED VALUE 

112,353 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

112,353 

1 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

55013 

] 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

55,013 

’ 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free lo

Page 4

TY

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Roger

M.I.

E

Last Name/Company Name

Sullivan

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

21306 Main Street

City or Town

Hancock

State

Michigan

ZIP Code

49930

Telephone Number

9062810727

Fax Number

E-mail Address

roger@builtbysullivan.com

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

First Name

Roger

M.I.

E

Last Name

Sullivan

Firm Name (if any)

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

21306 Main Street

City or Town

Hancock

State

Michigan

ZIP Code

49930

Telephone Number

906-281-0727

Fax Number

E-mail Address 

rogeresullivan@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

21306 Main Street

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Hancock

Michigan

49930

Taxing Authority (City or Township)

Township Of Franklin (HOUGHTON)

County 

Houghton

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

See attached detailed 9-page Board of Review petition (dated March 9, 2026) and all supporting documents, including the Board of Review decision dated March 

13, 2026. The 2026 valuation is excessive due to:

• The 2017 state-mandated neutral third-party assessment audit established the correct baseline values. Since that audit, the assessor has unlawfully crept the taxes 

up each year by removing the 50% “swampy” land adjustment without evidence or justification in 2020 (effectively doubling the land value) and making other 

improper increases beyond the limits allowed by Proposal A (MCL 211.27a).

• Failure to apply any depreciation despite ongoing deterioration (no roof for 5+ years, mold, uninhabitable areas).

• Persistent property card errors (phantom sauna addition, incorrect style/year/floor area/story heights, heated shed that has no heat, etc.).

• Permanent flooding rendering approximately 1/3 of the taxable land unusable (see attached 2025 photos from multiple months).

• Misclassification of structure (lean-to greenhouse should be agricultural, not residential). The Houghton County Building Department has now formally accepted 

the agricultural use of the greenhouse (see attached March 19, 2026 letter).

Contended true cash value (fair market value): $100,000 or less.

Pursuant to MCL 211.10e, the assessor is required to use only the official Michigan Assessor’s Manual as a guide in preparing assessments. The Township violated 

this statute by failing to follow the Manual’s depreciation schedules, land adjustment guidelines, and building classification rules, resulting in an excessive 

valuation.

All issues were properly protested to the March Board of Review on March 9, 2026 and were denied in full on March 13, 2026.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional,

Page 3

STAT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Roger E Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000576

Township Of Franklin,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 1, 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

Roger E Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000576

Township Of Franklin,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: June 1, 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

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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

Roger E Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000576

Township Of Franklin,

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

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PROOF OF SERVICE

I, Roger E. Sullivan, certify under penalty of perjury that on April 11, 2026, I served a true and 

complete copy of the following documents upon the Franklin Township Assessor by first-class U.S. 

Mail, properly addressed with sufficient postage:

•

Michigan Tax Tribunal Small Claims Petition – Valuation / Uncapping (Docket No. 26-000576) 

•

All supporting documents and attachments (including the 9-page March 2026 Board of Review 

Petition, 2017 Property Card, 2026 Notice of Assessment, 2026 Property Card, Notarized 

Agricultural Affidavit, March 19, 2026 Houghton County Building Department letter, relevant 

excerpts from the 2025 Michigan Assessor’s Manual, and 2025 Flooding photographs) 

Served upon:

Laura Erhart, Assessor

Franklin Township

49850 US Highway 41

Hancock, MI 49930

I declare under penalty of perjury that the foregoing is true and correct.

Dated: April 11, 2026

/s/ Roger E. Sullivan

Roger E. Sullivan

21306 Main Street

Hancock, MI 49930

Telephone: (906) 281-0727

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List of Attachments

MTT Small Claims – Valuation / Uncapping Petition

Parcel 006-209-013-00 – Tax Year 2026

1. 9-page March 2026 Board of Review Petition (with $18,500 contended taxable value

calculation)

2. 2017 Property Card (state-mandated neutral third-party assessment audit year establishing

correct baseline values prior to subsequent unlawful increases)

3. 2026 Notice of Assessment

4. 2026 Property Card

5. Notarized Agricultural Affidavit

6. March 19, 2026 Houghton County Building Department letter accepting agricultural

exemption/use for the greenhouse

7. Relevant excerpts from the 2025 Michigan Assessor’s Manual Volume I (pages 1, 3, 4–6, 14,

16, 22–23) — proper valuation procedures, class determination, story height, and depreciation

schedules

8. 2025 Flooding photographs (multiple dates showing approximately 1/3 of taxable land

underwater)

I declare that the above is a true and complete list of all attachments being submitted with this petition.

Dated: April 10, 2026

/s/ Roger E. Sullivan

Roger E. Sullivan

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9 Page 2026 Petition Of Assessment Page 1

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2026 March Board of Review Petition 

Franklin Township, Houghton County, Michigan 

Public Hearing Sessions: March 10, 2026 (9am-3pm) and March 12, 2026 (3pm-9pm) at Township 

Offices, 49850 US Hwy 41, Hancock, MI 49930 

Property Owner: 

Roger E. Sullivan 

21306 Main Street 

Hancock, Michigan 49930 

Parcel Number: 006-209-013-00 

Property Address: 21306 Main St, Hancock, MI 49930 

Current 2026 Tentative Values (per Notice of Assessment): 

Assessed Value / State Equalized Value: $112,353 

Taxable Value: $55,013 

Classification: 401 Residential 

Inflation Rate Multiplier: 1.027 

No transfer of ownership/uncapping in 2025 

Jurisdiction of the Board of Review and Standing of Owner to Have Errors Corrected 

THE GENERAL PROPERTY TAX ACT, Act 206 of 1893 (GPTA), states in MCL 211.29(2): 

“The board shall correct errors in the names of persons, in the descriptions of property upon the roll, 

and in the assessment and valuation of property. The board shall do whatever else is necessary to make 

the roll comply with this act.” 

Via GPTA MCL 211.29(7): Notification required for changes. 

Via GPTA MCL 211.30(4): Objections to changes must be heard. 

Via GPTA MCL 211.30(3): Opportunity to be heard. 

This protest continues uncorrected errors from prior years (including 2025 Board protest), as 

addressed in pending Michigan Court of Appeals Case No. 377732. None of the issues have been 

resolved. 

Protests and Requests 

I protest the 2026 assessed value ($112,353). 

I protest the 2026 taxable value ($55,013). 

I protest the classification of structures as residential (401 Residential), including erroneous 

"Residential Building 2 of 2" Contemporary Class C for Agricultural Greenhouse and "workshop" for 

shed. 

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9 Page 2026 Petition Of Assessment Page 1

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9 Page 2026 Petition Of Assessment Page 2

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I request the Board correct all errors in assessed value, taxable value, classifications, and property card 

per GPTA and Michigan Assessor's Manual. 

I am submitting/supporting Form 5076 for Small Business Property Tax Exemption under MCL 211.90 

(Applicable to personal property like containers). 

The township has repeatedly raised my Taxable Value beyond the limits allowed by Proposal A 

(MCL 211.27a), failed to apply required losses for permanent flooding on 3 of the 4 lots added in 2014, 

and left dozens of property-card errors uncorrected from my 2025 petition. None of the issues raised in 

2025 have been addressed. I request a full correction, including the 2014 rollback, flooding loss, and all 

property-card fixes listed below. The township has copies of all Property Cards and all Notices of 

Assessment from 2011-2026 in their official records and can refer to them as needed during this 

hearing. 

Key Errors (2014 to Present) 

« 

2013: TV improperly raised to $24,644 for a garage that was never built (prior assessor notes 

confirm). 

«+ 

2014: Garage addition (never built) should have been fully removed with rollback to the proper 

capped base of $17,043 (2012 uncapped TV $16,644 x 2013 Inflation Rate Multiplier (IRM) 

1.024). Instead, TV was set at $18,942 (incomplete rollback). This error inflated the base going 

forward. 

+ 

2015: Legitimate

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9

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9

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03/13/2026 03:50 PM 

2026 BOARD OF REVIEW DECISION 

FROM 

LAURA ERHART 

FRANKLIN TOWNSHIP ASSESSOR 

PO BOX 13 

WATERSMEET, Ml 49969 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

SULLIVAN ROGER 

21306 MAIN ST 

HANCOCK MI 49930 

2026 M 11 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

006-209-013-00 

21306 MAIN ST 

FB-9-5LOTS9, IO, 11, 12, 13, 14, 15& 16BLK9PLATOF 

CONCORD C[TY. AND LOTS 9, 10, 11 & 12 BLK 9 PLAT OF 

CONCORD CITY. (SPLIT FROM 006-209-005-00/COMBINED 

TO 006-209-013-00) 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the infonnation you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 006-209-013-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

12026 ORIGINAL ASSESSED VALUE 

112,353 

I 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

112,353 

(If the above amounts are the same, no revisions have occured) 

12026 ORIGINAL TAXABLE VALUE 

55,013 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

55,013 

I 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

"Effective March I, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website." 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

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

to the Board of Review, except when the property is classified as commercial rei1I. industrial real, or developmental real. You may not appeal property classification to the State 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Roger E. Sullivan 

Township or City 

Franklin Township 

I 

County 

Houghton 

l 

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

l 

Year of Appeal 

2026 

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

agricultural property exemption of the following described property: 

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

006-209-013-00 

21306 Main Street 

Hancock, Michigan 49930 

Protested Item: 

Assessed Value 

0 Taxable Status ~lassification 

(exemption) 

0 Qualified Agricultural 

Property Exemption 

Complete this section for a protest of assessed value, including assessed value changes assodaied with exempt status and denied or late filed 

personal property forms. 

Assessed Value 

Owner's Estimate of True Cash Value (Market Value) 

$112,353 

$100,000 

2. 'PR :JEST.OF TAX.A 

Complete this section for a protest of Taxable Value. 

Reason: 

D Value of Losses 

D Value of Additions 

D Poverty Exemption D Uncapping % 

3. PR0,TEST·OF 'CL:ASSlflC11.lFION. ,. 

,/ 

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

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

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

Classification of property on this year's assessment roil 

401 Residential 

Classification should be (check one of the following): 

[gj Agricultural 

[] Industrial 

D Timber Cutover 

0 Utility (Personal Property Only) 

0 Commercial 

[] Residential 

O Developmental 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for quahfied agricultural proper-

ty, the owner may appeal this action to the March Board of Review, THE BOARD OF

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618,

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,

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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

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Roger

M.I.

E

Last Name/Company Name

Sullivan

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

21306 Main Street

City or Town

Hancock

State

Michigan

ZIP Code

49930

Telephone Number

9062810727

Fax Number

E-mail Address

roger@builtbysullivan.com

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

First Name

Roger

M.I.

E

Last Name

Sullivan

Firm Name (if any)

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

21306 Main Street

City or Town

Hancock

State

Michigan

ZIP Code

49930

Telephone Number

906-281-0727

Fax Number

E-mail Address 

rogeresullivan@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

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

21306 Main Street

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Hancock

Michigan

49930

Taxing Authority (City or Township)

Township Of Franklin (HOUGHTON)

County 

Houghton

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

See attached detailed 9-page Board of Review petition (dated March 9, 2026) and all supporting documents, including the Board of Review decision dated March 

13, 2026. The 2026 valuation is excessive due to:

• The 2017 state-mandated neutral third-party assessment audit established the correct baseline values. Since that audit, the assessor has unlawfully crept the taxes 

up each year by removing the 50% “swampy” land adjustment without evidence or justification in 2020 (effectively doubling the land value) and making other 

improper increases beyond the limits allowed by Proposal A (MCL 211.27a).

• Failure to apply any depreciation despite ongoing deterioration (no roof for 5+ years, mold, uninhabitable areas).

• Persistent property card errors (phantom sauna addition, incorrect style/year/floor area/story heights, heated shed that has no heat, etc.).

• Permanent flooding rendering approximately 1/3 of the taxable land unusable (see attached 2025 photos from multiple months).

• Misclassification of structure (lean-to greenhouse should be agricultural, not residential). The Houghton County Building Department has now formally accepted 

the agricultural use of the greenhouse (see attached March 19, 2026 letter).

Contended true cash value (fair market value): $100,000 or less.

Pursuant to MCL 211.10e, the assessor is required to use only the official Michigan Assessor’s Manual as a guide in preparing assessments. The Township violated 

this statute by failing to follow the Manual’s depreciation schedules, land adjustment guidelines, and building classification rules, resulting in an excessive 

valuation.

All issues were properly protested to the March Board of Review on March 9, 2026 and were denied in full on March 13, 2026.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional,

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STAT

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