Russell Graham, Petitioner V Township Of Long Rapids, Respondent

Page 1

RECEN: 

Sea 

NOV 05 2 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, OPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

MTT DOCKET NO. 25-003120 

Section 1: Respondent’s Contact information 

Unit of Government 

Long Rapids Township 

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

First Name 

Last Name 

Allan/Kelli/Cara 

Berg/Ableidinger/Rose 

Firm Name (if an; 

. 

. 

"Assessing Office 

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

PO Box 25 

City or Town 

State 

ZiP Code 

Rogers City 

MI 

[49779 

989-734-3555 

Emall Address {do not enter unless you want MTT to send all correspondence via email) 

info@assessingoffice.com 

Section 3: Subject Property Information 

Parcel identification Number: 

032-026-000-030-03 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list ali parcels that are adjoining in separate groupings. Attach a 

Separate sheet if necessary. 

[I] Yes 

[| No 

[rv] Not Applicable 

Classification of Property: 

Real 

Personal [] {check one) 

Agricultural [8 

Commercial 

[J 

Industrial 

{J 

Residential 

[J 

 Timber-Cutover 

{J 

 Developmentat {J 

Utility 

(J (check one) 

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes 

[1 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 

Parcel 032-026-000-030-03 is currently receiving the Principal Residence Exemption. This parcel is a 

vacant parcel that adjoins parcel 032-026-000-030-02 which contains the petitioner's residence. The PRE 

remains active and no denial has been issued. 

Petitioner's additional information supplied to Tribunal indicates that this is more likely an appeal of the 

2024 denial of the Veteran's Exemption on the vacant parcel. This exemption was denied on 9/9/2024 and 

no appeal was filed within 35 days. This denial was issued in accordance with the disabled Veterans 

Exemption FAQs provided by the State of Michigan. MCL 211.7b is specific that the exemption is for real 

property owned and used as a homestead. 

A Homestead and a Principal Residence are not 

interchangeable. The criteria to qualify under the Principal Residence Exemption and to qualify for this 

exemption are not the same. Therefore, the qualification provided for contiguous vacant parcels under the 

Principal Residence Exemption does not apply. 

Section 5: Jurisdictional Issues 

List the tax year(s) denied: 

N/A 

Check what action prompted this appeal: 

Od Notice of Denial of Principal Residence Exemption 

O Denial by Board of Review 

Od Denial by Dept. of Treasury 

O Other 

If you checked “other” above explain: 

If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: 

O March 

[| July 

Od December 

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

N/A 

Signature *Required 

Respondent 

or Attorney/Authorized Representative’s Signature: 

"Nl 

D 

=. 

— 

Is! 

Fs 

| 

) 5 HD

Page 3

Mlchlgan Department of Treasury 

6055 {11-23} 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. 

If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below, 

Type or print in biue or black ink. 

PARTI RPROPERIVINEORMATION: 

Type or ptint legibly: Use a separate 

oft 

idfeach 

1, Properly Tax Identification 

Number 

2, Name of Locaj Unit (Check Township or Gity) 

OBA (0-000 

- BR -02 

Loney Vad ds 

BIOpe 

ry 

ik 

3. County 

N 

! 

Bene. 

K Township 

[Jcity 

4, Strest Address of Property 

(Provide a Complete Address) 

City 

State 

ZIP Code 

CHI Clranaon 4a, 

A\Perc. 

| 

49700 

5. Nant: 8 (First, Middle, Last) 

"sell (- 

WU Geednam 

8. Owner's Daytime Telephone Number 

7. Owner's Email Address 

tor 

= 

98 

- Hila -82)3 

XXX LA) Pan SOE eines. (oon 

8. Mailing Address if Different than Property Address 

City 

State 

2IP Code 

one 

9. Your exemption was denied/adjusted for the following reason: 

nN a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

| b. The property claimed Is not the owner's homestead. 

O c. The property has transferred, and the qualifying individual is no longer the owner. 

™ d. The person claiming the exemption is not the owner. 

[Je. Other: 

- 1 10. Claim Denied for Calendar Year(s 

PART:25EGERTIFIGATIONS 

gt 

1. Name of the Local Assessor (Print ar Type) ay an 

0, 

12, Signature of Local Assessor hy 

f 

13, Date 

d 

14. Address of Local Govarnmesnt Unit 

et 

State 

ZIP Code 

De IO 

ir City 

, 

45175 

15, Telaphone Numbsr of Local Government Unit 

16, Emall Address of Adsessor

Page 4

6055, Page 2 

Instructions for Form 6055 

Notice of Denial of Disabled Veterans Exemption 

General Instructions 

This form is for local assessors to use when notifying a homeowner that his or her disabled veterans exemption is denied. 

it will also be used to notify the Department of Treasury of the denial. Complete all information carefully and accurately to 

avoid processing errors. 

Mail the original to the homeowner. Appeal rights ‘are printed on the bottom of the form. The assessor must retain a copy 

for the assessor's records. 

Line-by-Line Instructions 

Lines not listed here are explained on the form. 

IMPORTANT: Complete a separate form for each property being denied. 

PART 1: PROPERTY INFORMATION 

Line 1: You must complete this line. Do not enter more than one property identification number (PIN) on each form. The 

PIN

Page 5

Pa

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

Russell Graham, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003120

Township Of Long Rapids,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard statutory filing requirements and deadlines, it has no 

authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, 

__Mich__; __NW3d__ (2025). 

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.

Page 2

MTT Docket No. 25-003120

Page 2 of 6

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 

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: November 12, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Russell Graham, 

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 25-003120

Township Of Long Rapids,

Respondent.

ORDER OF DISMISSAL

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

The petition was not filed within 35 days after the final decision, ruling, or determination. 

See MCL 205.735a(6). As such, and inasmuch as the Tribunal has no equitable power 

to waive or otherwise disregard statutory filing requirements and deadlines, it has no 

authority to hear the appeal or grant the relief requested. See Sixarp, LLC v Byron Twp, 

__Mich__; __NW3d__ (2025). 

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.

Page 4

MTT Docket No. 25-003120

Page 4 of 6

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 

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.

Page 5

STATE OF

Page 6

M

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Page 1

RECEIVED 

OCT 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Russell Graham, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

’ 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-003120 

Township Of Long Rapids, 

Respondent. 

ORDER OF DEFAULT 

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order. 

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. 

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). 

Pa 

JEN 

By: alice 

Pal H Alyy 

Entered: October 9, 2025 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

| 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.

Page 2

Miciiigan Department of Treasury 

6055 (11-23) 

Tr ars. Ronsatsn property 

Notice of Denial of Disabled Veterans Exemption 

\ssued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

dented. If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

: 

Type or print in blue or black ink. 

PARTZZRRO 

s 

T- Property 

Tax Idenification Number 

2 ~ORo-CO0- 

E20 -0D 

Coy 

3. County geno. 

Kl Township 

4. Strest Address 

of Property, 

Slate 

ZIP Code 

E810 

rovide a Complete Address) 

“Arona (BY 

Ty parc. 

OY 

29757 

B. Name.q] Owner (First. Middle, Last) 

"ase Gleaam 

8. Owner's Daytime Telephone Number 

7. Owner's Emall Address 

: 

9B - Allo -BZND 

KX CONN SEON@yENes. (oon 

City 

State 

iid 

le 

8. Mailing Address if Different than Property Address 

ane. 

9. Your exemption was denied/adjusted for the following reason: 

O a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

Kl b. The property claimed is not the owner's homestead. 

Od ¢. The properly has transferred, and the qualifying individual is no longer the owner. 

O d. The person claiming the exemption is not the owner. 

a e. Other: 

-1'10. Claim Denied for Calendar Year(s): 

Jason 

Man Poe: 

PARI Ze GERTIFICATIONR 

HET 

11. Name of the Local Assessor (Print or Type) 

-1 

13. Date 

12. Signature of Local Assessor hu 

@&y- 

9-9. coo 

14. Address of Local Gavemnment Unit 

HOE 

City 

rN Cay 

State 

TY, 

ZIP Code 

“451715

Page 3

th 

Rementied | =k 

ang 

J) 

t 

oan peperimert of Treasury 

3 

Na 

parcel 

Be 

Cu 

Ord 

Notice of Denial of Disabled Veterans AS An Dwar Me va Tan 

Issued under authority of Public Act 206 of 1893, as amended 

, cod 

ARAL , Prope 

With this notice, you are notified that the Disabled Veterans Exemption on SL 

property identified below has been 

denied. if you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

(o 

D2 -E- E00 ~ 636-80 

hong Pads 

3. County 

% 

Qgenc 

Xi Township 

[Mey 

4. Street Address of Property (Provide a Complete Address) 

City 

State 

ZIP Code 

LRIO Clade EA 

Bgenc. 

on | Agon 

5, Name of 

Quner (First, Middle, Last) 

men 

Ceanam 

6. Owner's Daytime Telephone Number 

7. Owner's Email Address A 

BA Ale FANS 

8. Mailing Address if Different than Property Address 

City 

State 

ZIP Code 

one 

9. Your exemption was denied/adjusted for the following reason: 

1 a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

K b. The property claimed is not the owner's homestead. 

] ¢. The property has transferred, and the qualifying individual is no longer the owner, 

d. The person claiming the exemption is not the owner. 

(Je. Other: 

10. Claim Denied for Calendar Year(s): 

ee 

oe Peer (Pi 

) Aaa 

Ig 

2 

12. Signature of Local Assessor 

13. Date 

At Does 

Q-4- 200d 

14. Address of Local Government Unit 

Re 

State 

ZIP Code, 

Vo Pr 

SD 

os Gy) 

nN 

BS

Page 4

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a 

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\ OO 2005

Page 5

Russell Graham 

6810 Graham Rd. 

Alpena, MI 49707 

Sy 

Kamau, 

ROA) 255 

HII Es pgp bait 

lglg jyifogdifias 

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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

Russell Graham,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003120

Township Of Long Rapids,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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, 2025

Patricia L. Halm, Tribunal Chair

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

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.

Page 2

MTT Docket No. 25-003120

Page 2 of 4

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 225(5)

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

Russell Graham,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-003120

Township Of Long Rapids,

Respondent.

ORDER OF DEFAULT

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

Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of 

action taken by Board of Review, uncapping notice, PRE denial notice, final assessment 

notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 

14 days of the entry of this order.

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, 2025

Patricia L. Halm, Tribunal Chair

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

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

Page 4

MTT Docket No. 25-003120

Page 4 of 4

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 225(5)

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Russell Graham

M.I.

Last Name/Company Name

Graham

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

6810 Graham Rd, Alpena, MI 49707

City or Town

ALPENA

State

Michigan

ZIP Code

49707

Telephone Number

9899168375

Fax Number

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

xxxrayman2001@yahoo.com

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

First Name

russell

M.I.

G

Last Name

Graham

Firm Name (if any)

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

6810 Graham rd

City or Town

Alpena

State

Michigan

ZIP Code

49707

Telephone Number

989-916-8376

Fax Number

E-mail Address

xxxrayman2001@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

032-026-000-030-03

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

6810 Graham Rd, Alpena, MI 49707

Alpena

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49707

Taxing Authority:

Township Of Long Rapids (ALPENA)

County:

Alpena

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

property 032-026-000-030-03 is being denied my 100% tax exemption as they are saying it is not a part of 032-026-000-030-02. Both are one continoues peice of 

property, used as my homestead. It was tax ID,ed as 3 cres and 77 acres for a V.A. loan reason. It is all on section of land , 80 acres.

Section 6: Jurisdictional Issues

List the year(s) denied:

2022, 2023, 2024, and 2025

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

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

07/11/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Russell Graham

/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

Russell Graham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003120

Township Of Long Rapids,

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: October 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Russell Graham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003120

Township Of Long Rapids,

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: October 9, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION

MOAHR DOCKET NO. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or 

Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Russell Graham

M.I.

Last Name/Company Name

Graham

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

6810 Graham Rd, Alpena, MI 49707

City or Town

ALPENA

State

Michigan

ZIP Code

49707

Telephone Number

9899168375

Fax Number

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

xxxrayman2001@yahoo.com

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

First Name

russell

M.I.

G

Last Name

Graham

Firm Name (if any)

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

6810 Graham rd

City or Town

Alpena

State

Michigan

ZIP Code

49707

Telephone Number

989-916-8376

Fax Number

E-mail Address

xxxrayman2001@yahoo.com

Section 3: Subject Property Information

Parcel Identification Number:

032-026-000-030-03

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? If yes, use the attached multiple parcel 

form for information regarding any contiguous parcels. If no, you must file separate appeals for each non-

contiguous or non-adjoining parcels or you will be defaulted.

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

6810 Graham Rd, Alpena, MI 49707

Alpena

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

49707

Taxing Authority:

Township Of Long Rapids (ALPENA)

County:

Alpena

Classification of Property:

Personal

Residential

Section 4: Check which of the following you are appealing

Principal Residence Exemption

Section 5: Explain the Reason for this Appeal

property 032-026-000-030-03 is being denied my 100% tax exemption as they are saying it is not a part of 032-026-000-030-02. Both are one continoues peice of 

property, used as my homestead. It was tax ID,ed as 3 cres and 77 acres for a V.A. loan reason. It is all on section of land , 80 acres.

Section 6: Jurisdictional Issues

List the year(s) denied:

2022, 2023, 2024, and 2025

Indicate who denied the exemption under appeal:

Local Unit 

If you checked “other” above, explain:

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

07/11/2025

Fee Information

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition.

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

Petitioner or Attorney/Authorized Representative’s Signature: 

Russell Graham

/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.