Russell Graham Petitioner V Township Of Long Rapids 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

Russell Graham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002282

Township Of Long Rapids,

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. 26-002282

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

Russell Graham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002282

Township Of Long Rapids,

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

Page 4

MTT

Page 5

ST

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

Page 1

RECEIVED 

JUN 2 6 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

DISABLED VETERANS EXEMPTION 

MTT DOCKET NO. 26002282 

Section 1: Respondent’s Contact Information 

Unlt of Government 

Long Rapids Township 

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

PO Box 25 

City or Town: 

State: 

ZIP Code: 

Rogers City 

Mi 

49779 

Telephone Number: 989 

7 34 355 5 

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

info@assessingoffice.com 

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

: 

: 

FirstName: 

Ml: 

Last Name: 

Allan/Kelli/Cara 

Berg/Ableidinger/Rose 

Firm Name 

(if any): 

. 

a 

“Assessing Office 

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

PO Box 25 

City or Town: 

State: 

ZIP Code: 

A 

Rogers City 

Ml 

49779 

Telephone Number: 989 7 34 

3 55 5 

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

info@assessingoffice.com 

Section 3: Subject Property Information: 

Parcet Identification Number: 

032026 000 030 03 

Section 4: Explain Your Answer to this Appeal 

The exemption for the subject parcel was denied due to the parcel being a vacant parcel adjoining the 

veteran's homestead. The veteran is receiving this exemption on the parcel containing their home.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a disabled veterans exemption by filing an application with the city/township? 

[%] Yes 

[H] No 

List the date the exemption was denied: 

Tax year(s) denied: 

3/24/2026 

2026 

Signature 

‘required 

Respondent or AtorneyfAuthorized Representative’s Signature: 

g 

A 

(» 22 A 

Ist

Page 3

Michigan Dapatment of Treasury 

8085 bi 1-23) 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 208 of 1893. 

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

been denied. If you have questions about the dental, you may contact your local government or follow the 

appeal procedures specified balow, 

Type of print in blue or black Ink. 

Part 1: PROPERTY 

INFORMATION: 

Typs:gt print leatbly. Use a separate for, 

for 83ch property, number: 

1. Property 

1ax dentoation number = 

2, Name of Local Unit (Check Township or City) 

032-026-000-030-03 

Long Rapids Twp 

3 County 

! 

. 

ALPENA 

[3] 

Township 

0 

City 

4 Strat Address of Property (Provide a Campiele Address) 

City 

State 

Zip 

GRAHAM ROAD 

Ale non 

IN| 

Ya107 

5. Name of Owner (First, Middle, Last 

GRAHAM RUSSELL & BARBARA 

8. Owner's Daytime Telephone Number 

7. Owner's Email Address 

8. Mailing Address if Different than Property Address 

City 

State 

Zip 

L810 _CGarahon Bd 

Alper 

My 

44707 

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

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

veteran who, immediately before death, was eligible for the exemption. 

M 

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

0 

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

OJ 

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

[F] 

e. Other 

Adyining Parcels 

Do 

flat Quel, bu 

10. Claim Denied for Calendar Year (s); 

DOH 

PART 2:-CERTIRIGATION:. 

11. 

Name of the Local Assessor (Print or Type) 

Kelli Ableidinger 

12. Signature of Local Assessor 

13. 

Date 

~ 

et 

All Ln 

Bou ros 

14. Address of Local Governmental Unit 

City 

State , 

Zip 

Po Box

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Page 6

LAE He 

Assessing Department 

P.O. Box 25 

Rogers City, MI 49779 

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RS 

GRAND RAPIDS MI 493 

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24 JUN 2026 

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Michigan Tax Tribunal 

PO Box 30232 

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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. 26-002282

Township Of Long Rapids,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 11, 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

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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. 26-002282

Township Of Long Rapids,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2026 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: June 11, 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

3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

-----

---------------------------------- xxxrayman2001@yahoo.com

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Was denied my 100 percent disabled veteran exemption on property 1D# 

032-028-000-030-03 for 2026 and preceding years 2022-2025. Assessor claims this 

property (land) is not part of my homestead when in all factual ways it meets both my 

original deed (enclosed in paperwork) and MCL-Secti9on 211.7b. This is all on 80 acre 

parcel which 

| hobby farm and grow Lavender and tree's on. It has no boundaries that 

divide the 3 acres from the other 77 acres. trails are cut out and form a pathway all 

around the homestead. It has been this way in my family for over 100 years. 

| only 

divided 3 acres because of loan requirements when 

| got a loan on house. This has 

already been litigated by the Tribunal Board, and they found for plaintiff in that case. itis 

same homestead issue. Included is Denial letter from county board, Petition to Board of 

Review, Denial petition of Veterans Exemption, and copy of Deed to the property in 

question. 

Section 5: Jurisdictional Issues 

Did you request a disabled veteran's exemption by filing an application with the cityltownship? 

Yes 

‘[JNo 

If No, please explain: 

List the date the exemption was denied: 

Tax year(s) denied: 

03/24/2026 

2026 

( Prior yrs 2022-2025) 

Fee Information 

There is no fee required for the filing of a disabled veteran's exemption appeal. 

Signature required 

Petitigher or Attorney/Authorized Representative’s Sigpature: 

ist 

Nall om 

RY

Page 3

618,Page2 

B 

] 

oo 

-FOR' BOARD OF REVIEW 

USE ONLY 

K INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Potiion 

Number 

(°° 

. 

: 

Parcel Code 

LLC 

902k - 00 

| 

SSEDWANUE. 

aE 

Disposition by Board of Review. The Board ‘of Review mus! state the reason for its action below. 

WB 

Denied 

I) Assessed Value Changed From [ 

| to IB 

Record of Vote — Board or thiee-member committee of board 

Initials 

Initials 

Chairperson: 

IX) ves [Jwo QF 

) 

Member: 

NM 

ves [Ine 

] 

S Pa 

Member: 

PR 

ves [no AA 

Initials 

Reason for Board Action 

be appealed by May 31. Agricultura Real; Residential Real, Timber-Cutover Real and Agricultural Persona) Property raay be appealed by July 

on a Michigan Ta: 

+ BOR. Has ne Turtab rato 

GO. Ved eran ES 

exemption. I 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that dacision by filing a petition with the Michigan Tax Tribuna! 

at PO Box 30232, Lansing, M1 48908. Commercial Rea, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

x Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available al ww, michigan.aovitaxdrity. 

31. Tha petition must de filed 

ATIVE 

TAXABLE VALUE 

ARAL 

E 

= 

Disposition by Board of Review. The Board of Review must stale the reason for its action below 

! Denied 

[I Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Retard of Vote — Board.or three-member committee of board 

Initials 

Initials 

Chalrperson: 

[J Yes IR] No 

Member: 

il Yes a No 

Member: 

O Yes [I No 

Initials 

Reason for Board Action. 

appealed by May 31. Agricultural Real, Residential Real, Timber-Culover Real and Agricultural Personal Property may be appealed by July 31. 

a Michigan Tax Tribunal form or a form approved by the Michigan 

Tax Tribunal, Michigan Tax Tribunal forms are available at 

5 

xy 

LL 

: 

a 

Bs 

if you disagree with the decision of the Board of Review regarding tentative taxable value; you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, industrial Rea, Developmental Real, Commercial Personal, industsial Personal and Utility Personal Property may be 

The petition must be filed on 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

] 

| Denled 

Od Classification Changed From 

[1 

Record of Vote — Board of three-member committee of board 

Initials 

Initials 

Chairperson: 

I] Yes J No 

Member: 

1 Yes 7 No 

Member: 

1 Yes 

No 

Initials 

Reason for Board Action 

4 Exemption Request Denfed 

[ll Exemption percent modified from 

% 

to 

% 

Record of Vote — Board of three-member committee of board 

Chairperson: 

[1 Yes OX No 

Member. 

J Yes 1 No 

Member: 

OJ Yes | No

Page 4

py [=]. corimercial 

i SE 

| Residentiat 

a 

[I Developmental 

rte 

— 

ES 

LH. 20k: coy 

Michigan Department of Treasury 

618 (Rev. 12-25) 

. 

Petition to Board of Review 

This form Is isstied under the authority of P.A. 206 of 1893, 35 amended. Filing is voluntary; 

{o the Board of Review, except when the property is classified as commercial real, industrial 

Tax Commission unless you firat protest fo the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please PrinLor Type} 

Russell Graham 

Township'or City 

County 

Long Rapids Township 

Alpena 

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: 

Proj 

Identified (Parcel coda required: Property address 

and Iagal description optional.) 

L-4035 

however, you may not appeat to the Michigan Tax Tribunal unless you first protest 

real, or davelopmental real. You may not appeal property classification to the State 

Petitioner's Name (if Other than Owner, Please Print or Type) 

Year of Appeal 

roperty 

Identified 

{Parcel coda required: Property address and | 

; 

PSEA 

032-026-000-030-03 Property is Real property used by veteran as homestead. 

It is a hobby farm worked by veteran 

during the summer. It has tree planting maintained by veteran and also Lavender plants ( 100 

) used by

Page 5

SF

Page 6

u

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. 26-002282

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: June 11, 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

Russell Graham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002282

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: June 11, 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

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---------------------------------- xxxrayman2001@yahoo.com

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Was denied my 100 percent disabled veteran exemption on property 1D# 

032-028-000-030-03 for 2026 and preceding years 2022-2025. Assessor claims this 

property (land) is not part of my homestead when in all factual ways it meets both my 

original deed (enclosed in paperwork) and MCL-Secti9on 211.7b. This is all on 80 acre 

parcel which 

| hobby farm and grow Lavender and tree's on. It has no boundaries that 

divide the 3 acres from the other 77 acres. trails are cut out and form a pathway all 

around the homestead. It has been this way in my family for over 100 years. 

| only 

divided 3 acres because of loan requirements when 

| got a loan on house. This has 

already been litigated by the Tribunal Board, and they found for plaintiff in that case. itis 

same homestead issue. Included is Denial letter from county board, Petition to Board of 

Review, Denial petition of Veterans Exemption, and copy of Deed to the property in 

question. 

Section 5: Jurisdictional Issues 

Did you request a disabled veteran's exemption by filing an application with the cityltownship? 

Yes 

‘[JNo 

If No, please explain: 

List the date the exemption was denied: 

Tax year(s) denied: 

03/24/2026 

2026 

( Prior yrs 2022-2025) 

Fee Information 

There is no fee required for the filing of a disabled veteran's exemption appeal. 

Signature required 

Petitigher or Attorney/Authorized Representative’s Sigpature: 

ist 

Nall om 

RY

Page 3

618,Page2 

B 

] 

oo 

-FOR' BOARD OF REVIEW 

USE ONLY 

K INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Potiion 

Number 

(°° 

. 

: 

Parcel Code 

LLC 

902k - 00 

| 

SSEDWANUE. 

aE 

Disposition by Board of Review. The Board ‘of Review mus! state the reason for its action below. 

WB 

Denied 

I) Assessed Value Changed From [ 

| to IB 

Record of Vote — Board or thiee-member committee of board 

Initials 

Initials 

Chairperson: 

IX) ves [Jwo QF 

) 

Member: 

NM 

ves [Ine 

] 

S Pa 

Member: 

PR 

ves [no AA 

Initials 

Reason for Board Action 

be appealed by May 31. Agricultura Real; Residential Real, Timber-Cutover Real and Agricultural Persona) Property raay be appealed by July 

on a Michigan Ta: 

+ BOR. Has ne Turtab rato 

GO. Ved eran ES 

exemption. I 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that dacision by filing a petition with the Michigan Tax Tribuna! 

at PO Box 30232, Lansing, M1 48908. Commercial Rea, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may 

x Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available al ww, michigan.aovitaxdrity. 

31. Tha petition must de filed 

ATIVE 

TAXABLE VALUE 

ARAL 

E 

= 

Disposition by Board of Review. The Board of Review must stale the reason for its action below 

! Denied 

[I Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Retard of Vote — Board.or three-member committee of board 

Initials 

Initials 

Chalrperson: 

[J Yes IR] No 

Member: 

il Yes a No 

Member: 

O Yes [I No 

Initials 

Reason for Board Action. 

appealed by May 31. Agricultural Real, Residential Real, Timber-Culover Real and Agricultural Personal Property may be appealed by July 31. 

a Michigan Tax Tribunal form or a form approved by the Michigan 

Tax Tribunal, Michigan Tax Tribunal forms are available at 

5 

xy 

LL 

: 

a 

Bs 

if you disagree with the decision of the Board of Review regarding tentative taxable value; you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, industrial Rea, Developmental Real, Commercial Personal, industsial Personal and Utility Personal Property may be 

The petition must be filed on 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

] 

| Denled 

Od Classification Changed From 

[1 

Record of Vote — Board of three-member committee of board 

Initials 

Initials 

Chairperson: 

I] Yes J No 

Member: 

1 Yes 7 No 

Member: 

1 Yes 

No 

Initials 

Reason for Board Action 

4 Exemption Request Denfed 

[ll Exemption percent modified from 

% 

to 

% 

Record of Vote — Board of three-member committee of board 

Chairperson: 

[1 Yes OX No 

Member. 

J Yes 1 No 

Member: 

OJ Yes | No

Page 4

py [=]. corimercial 

i SE 

| Residentiat 

a 

[I Developmental 

rte 

— 

ES 

LH. 20k: coy 

Michigan Department of Treasury 

618 (Rev. 12-25) 

. 

Petition to Board of Review 

This form Is isstied under the authority of P.A. 206 of 1893, 35 amended. Filing is voluntary; 

{o the Board of Review, except when the property is classified as commercial real, industrial 

Tax Commission unless you firat protest fo the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please PrinLor Type} 

Russell Graham 

Township'or City 

County 

Long Rapids Township 

Alpena 

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: 

Proj 

Identified (Parcel coda required: Property address 

and Iagal description optional.) 

L-4035 

however, you may not appeat to the Michigan Tax Tribunal unless you first protest 

real, or davelopmental real. You may not appeal property classification to the State 

Petitioner's Name (if Other than Owner, Please Print or Type) 

Year of Appeal 

roperty 

Identified 

{Parcel coda required: Property address and | 

; 

PSEA 

032-026-000-030-03 Property is Real property used by veteran as homestead. 

It is a hobby farm worked by veteran 

during the summer. It has tree planting maintained by veteran and also Lavender plants ( 100 

) used by

Page 5

SF

Page 6

u

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.