Ross Duford Petitioner V Township Of Billings 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

Ross Duford,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000838

Township Of Billings,

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. 26-000838

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

Ross Duford,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000838

Township Of Billings,

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

Page 4

M

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

Ross Duford, Petitioner 

\ 

MOAHR Docket No. 26-000838-TT 

Township of Billings, Respondent 

PROOF OF SERVICE 

On the date listed below, 

| served via First Class Mail a copy of the Respondents 

completed answer form to the above-mentioned docket number. 

Sent to Petitioner: 

Reid Duford, Representative 

412 E Saginaw Rd 

Sanford, MI 48657-9253 

I hereby declare that the above statements are true to the best of my knowledge, 

information and belief. 

August 14, 2026 

7 

= 

Michael Houserman 

Billings Township Assessor

Page 2

im, gay ores 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24¢ and Sec.211 34c, as amended, 

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

FROM BILLINGS TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

MIKE HOUSERMAN 

PARCEL NUMBER: 

26-030-165-000-026-00 

1050 ESTEY RD 

PROPERTY ADDRESS: 

BEAVERTON, MI 48612 

4894 BEECH RD 

HOPE, MI 48628 

SCHOOL DISTRICT CODE: ~~ 26010 

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

EXEMPTIONS 

DUFORD ROSS E & MARGARET J 

% Exempt 

As "Homeowners Principal Residence": 

.00% 

2218 E WYLLYS CT 

% Exempt As "Qualified Agricultural Property": 

.00% 

MIDLAND MI 48642 

% Exempt 

As "MBT Industrial Personal”; 

.00% 

% Exempt As "MBT Commercial Personal": 

00% 

Exempt As "Disabled Veteran or Surviving 

Spouse"; 

0 Yes 

[x] 

No 

Exempt As "Qualified Forest Property”: 

[7 Yes 

No 

Exempt As "Development Property": 

O Yes 

Xx 

No 

LEGAL DESCRIPTION: 

17 1E LOCKWOOD EASTERN SHORES SUB LOT 26 

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 TENTATIVE 

CHANCE Tou 

for the 2026 

year by approximately: $981 

YEAR: 

5025 

AMOUNTYEAR: 

406 

CURRENT YEAR 

1. TAXABLE VALUE: 

36,600 

57,500 

20,900 

2. ASSESSED VALUE: 

54,400 

57,500 

3.100 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

54,400 

57,500 

3,100 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes 

[1] No 

6. Assessor Assessed Value Change Reason(s): 

Market Adjustment 

7. Taxable Value Change Other Than Rate of Inflation Increase (If Blank, Inflation Rate Only): 

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: 

MICHAEL HOUSERMAN 

(989) 302-0848 

ASSESSOR@BILLINGSTOWNSHIP.ORG 

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

THE 2026 BOARD OF REVIEW WILL MEET AT THE BILLINGS TWP HALL, 1050 ESTEY RD, ON MONDAY, MARCH 9TH FROM 9:00 

AM TO 3:00 PM AND TUESDAY, MARCH 10TH FROM 3:00 PM TO 9:00 PM. PETITIONERS WILL BE RECEIVED ON A"FIRST 

COME, FIRST SERVED" BASIS. APPEALS MAY BE MADE BY POSTAL MAIL OR EMAIL TO THE ADDRESSES ABOVE. ALL 

CORRESPONDENCE MUST BE RECEIVED BY MARCH 10, 2026, BY 7:00 PM. 

“NOTE, MOST QUESTIONS AND CONCERNS CAN BE ADDRESSED PRIOR TO THE BOARD MEETING. PLEASE CONTACT THE 

ASSESSOR AT THE ABOVE EMAIL ADDRESS OR PHONE NUMBER. ADDITIONAL INFORMATION REGARDING THIS FORM IS 

ON THE BACK OF THIS PAGE. 

“PROPERTY OWNER NOTIFICATION: THE STATE TAX COMMISSION RECOMMENDS THAT 20% OF PARCELS ARE 

PHYSICALLY INSPECTED EACH YEAR TO ENSURE FAIR AND EQUITABLE ASSESSMENT FOR ALL PROPERTY OWNERS. 

CERTIFIED INSPECTORS WILL HAVE PHOTO IDENTIFICATION, WILL NOT ASK TO ENTER INSIDE YOUR HOUSE, OR ASK FOR 

CONFIDENTIAL INFORMATION. THEY MAY ASK QUESTIONS SPECIFIC TO FEATURES OF THE PROPERTY.

Page 3

08/14/2026 

11:01 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

BILLINGS TOWNSHIP ASSESSOR 

MIKE HOUSERMAN 

1050 ESTEY RD 

BEAVERTON, MI 48612 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

26-030-165-000-026-00 

4894 BEECH RD 

DUFORD ROSS E & MARGARET J 

2218 

EWYLLYS CT 

MIDLAND MI 48642 

17 1E LOCKWOOD EASTERN SHORES SUB LOT 26 

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 26-030-165-000-026-00 

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

Board of Review Comments 

ASSESSMENT HAS BEEN DETERMINED TO BE FAIR AND CONSISTENT WITH SIMILAR NEIGHBORING PARCELS. TAXABLE VALUE WAS CALCULATED 

BASED ON THE REQUIREMENTS OF PROPOSAL A OF 1994. 

[2026 ORIGINAL ASSESSED VALUE 

57,500 

ol 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

57,500 

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

2026 ORIGINAL TAXABLE VALUE 

57,500 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

57,500 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

“Effective March 1, 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/0,4677,7-187-3 8254---,00.html

Page 4

Michigan Department of Traasury 

N { NM - 0 / 6) 

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

Page 5

618,

Page 6

"0

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-000838

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

Township Of Billings (GLADWIN)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

MICHAEL A

M.I. 

Last Name

HOUSERMAN

Firm Name (if any)

Township of Billings

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

1050 Estey Rd

City or Town

Beaverton

State

 Michigan

ZIP Code

48612

Telephone Number

9894358430

E-mail Address

assessor@billingstownship.org

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

No

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The 2026 assessment has been determined by the Board of Review to reflect 50% of True Cash Value.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

26-030-165-000-026-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

57500

Current Taxable Value as established by the Board of Review:

57500

What do you believe is the fair market value?

115000

What do you believe is the taxable value?

57500

 

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

Respondent’s Signature: 

/s/ Michael Houserman

Attorney or Authorized Agent’s Signature:

/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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Ross

M.I.

Last Name

Duford

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

2218 E Wyllys Ct

City or Town

Midland

State

Michigan

ZIP Code

48642

Telephone Number

989-615-8331

E-mail Address

rduford45@yahoo.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Reid

M.I.

A

Last Name

Duford

Firm Name (if any)

Equitable Property Services LLC

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

412 E SAGINAW RD

City or Town

SANFORD

State

Michigan

ZIP Code

48657-9253

Telephone Number

(989) 280-1715

E-mail Address

rduford45@yahoo.com

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 parcel

N/A 

Property Address (No., Street)

4894 Beech Rd

City or Town

Hope

County

Gladwin

State

Michigan

ZIP Code

48628

Taxing Authority (City or Township)

Township Of Billings (GLADWIN)

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The Subject Property was purchased with two other separate vacant land parcels on July 21, 2025 for a total of $80,000. The allocation for the sale of these three 

parcels is as follows: $65,000 for the Subject Property, parcel 26-030-165-000-026-00; and $15,000 for the remaining two vacant land parcels (not part of this 

appeal). Each of these parcels are encumbered with a large special assessment for rebuilding the Edenville Dam after the 2020 flood and dam failure. The subject 

property was damaged by the flood waters and was not repaired before the sale in 2025 which was five years after the flood damage occurred. The subject 

property was sold in as-is flood damaged condition. In addition, the subject property was Wixom Lake-front property before the dam failure in 2020; 

unfortunately, as of December 31, 2025 the dam has not been fully repaired and Wixom Lake will not return until possibly in the Spring of 2028. In the meantime, 

because of the dam failure, the Subject Property does not have enough ground water causing the drinking water well to go dry. The new subject property owners 

(petitioner) did not commence repairs and remodeling until after December 31, 2025, and have photos to document the condition of the subject property as that 

tax day – December 31, 2025.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

26-030-165-000-026-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

57500

Current Taxable Value as established by the Board of Review:

57500

What do you believe is the fair market value?

65000

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

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

32500

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

32500

 

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

Petitioner’s Signature: 

/s/ Reid A Duford

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

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

No

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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

Ross Duford,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000838

Township Of Billings,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: July 20, 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

Ross Duford,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000838

Township Of Billings,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: July 20, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Ross Duford,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000838

Township Of Billings,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: July 20, 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

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

03/10/2026 

07:57 

FF 

2026 BOARD OF REVIEW DECISION 

FROM 

BILLINGS TOWNSHIP ASSESSOR 

MIKE HOUSERMAN 

1050 ESTEY RD 

BEAVERTON, MI 48612 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional. ): 

26-030-165-000-026-00 

4894 BEECH RD 

DUFORD ROSS E & MARGARET J 

2218 

E WYLLYS CT 

BAILED Th 

17 1E LOCKWOOD EASTERN SHORES SUB LOT 26 

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 

26-030-165-000-026-00 

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

Board of Review Comments 

ASSESSMENT HAS BEEN DETERMINED TO BE FAIR AND CONSISTENT WITH SIMILAR NEIGHBORING PARCELS. TAXABLE VALUE WAS CALCULATED 

BASED ON THE REQUIREMENTS OF PROPOSAL A OF 1994. 

2026 

ORIGINAL ASSESSED VALUE 

57,500 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

57,500 

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

2026 

ORIGINAL TAXABLE VALUE 

57,500 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

57,500 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

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

“Effective March 1, 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

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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Ross

M.I.

Last Name

Duford

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

2218 E Wyllys Ct

City or Town

Midland

State

Michigan

ZIP Code

48642

Telephone Number

989-615-8331

E-mail Address

rduford45@yahoo.com

Petitioner’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

Reid

M.I.

A

Last Name

Duford

Firm Name (if any)

Equitable Property Services LLC

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

412 E SAGINAW RD

City or Town

SANFORD

State

Michigan

ZIP Code

48657-9253

Telephone Number

(989) 280-1715

E-mail Address

rduford45@yahoo.com

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 parcel

N/A 

Property Address (No., Street)

4894 Beech Rd

City or Town

Hope

County

Gladwin

State

Michigan

ZIP Code

48628

Taxing Authority (City or Township)

Township Of Billings (GLADWIN)

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

2 of 3

Check which of the following you are appealing: (check all that apply)

True Cash and Taxable Values

 

Please Explain the Reason for this Appeal:

The Subject Property was purchased with two other separate vacant land parcels on July 21, 2025 for a total of $80,000. The allocation for the sale of these three 

parcels is as follows: $65,000 for the Subject Property, parcel 26-030-165-000-026-00; and $15,000 for the remaining two vacant land parcels (not part of this 

appeal). Each of these parcels are encumbered with a large special assessment for rebuilding the Edenville Dam after the 2020 flood and dam failure. The subject 

property was damaged by the flood waters and was not repaired before the sale in 2025 which was five years after the flood damage occurred. The subject 

property was sold in as-is flood damaged condition. In addition, the subject property was Wixom Lake-front property before the dam failure in 2020; 

unfortunately, as of December 31, 2025 the dam has not been fully repaired and Wixom Lake will not return until possibly in the Spring of 2028. In the meantime, 

because of the dam failure, the Subject Property does not have enough ground water causing the drinking water well to go dry. The new subject property owners 

(petitioner) did not commence repairs and remodeling until after December 31, 2025, and have photos to document the condition of the subject property as that 

tax day – December 31, 2025.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

26-030-165-000-026-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

57500

Current Taxable Value as established by the Board of Review:

57500

What do you believe is the fair market value?

65000

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION 

3 of 3

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

32500

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

32500

 

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

Petitioner’s Signature: 

/s/ Reid A Duford

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel 

with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each 

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

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

No

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.