Ryan K Plew, Petitioner V Township Of Marion, 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

Ryan K Plew, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004226

Township Of Marion,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he parties have 20 days from date 

of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if 

available, if they do not agree with the POJ and to state in writing why they do not agree 

with the POJ (i.e., exceptions).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.1

 

IT IS SO ORDERED.

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s Disabled Veteran’s Exemption as provided in this 

Final Opinion and Judgment within 20 days of entry of this Final Opinion and Judgment.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

1 See MCL 205.726.

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MTT Docket No. 24-004226

Page 2 of 15

Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through 

June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 

2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the 

rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 

4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) 

after June 30, 2018, through

Page 3

MTT

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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 

 

Ryan K Plew, 

 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-004226 

 

 

Marion Township, 

 

Case Type: Disabled Veterans 

Respondent. 

 

 

 

 

Exemption 

 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Samantha Welton, Administrative Law Judge 

Location of Hearing: 

 

 

Telephone 

Hearing Held on: 

 

 

 

September 23, 2025 

Appearances on Behalf of Petitioner: 

Ryan Plew & Mairin Plew 

Appearances on Behalf of Respondent: Matthew Dedes 

 

 

PROPOSED JUDGMENT 

 

Parcel No. 4710-10-100-033 shall be granted a Disabled Veterans Exemption under 

MCL 211.7b for the 2023 tax year. 

 

PROCEDURAL HISTORY 

 

Petitioner’s disabled veteran’s exemption affidavit was submitted to the 2023 December 

Board of Review (BOR). The BOR issued its decision on December 10, 2024. 

 

Petitioner filed a petition with the Tribunal on December 31, 2024, and Respondent filed 

an answer on January 9, 2025. 

 

The amount of the taxable value in dispute, as set forth in the pleadings, for the tax year 

at issue, is within the jurisdictional limits of the Small Claims Division.1 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether the subject property qualifies for a property tax 

exemption under MCL 211.7b. 

 

 

1 See MCL 205.762(1).

Page 2

MTT Docket No. 24-004226 

Page 2 of 5 

 

The petitioner must prove, by a preponderance of the evidence, that they are entitled to 

an exemption.2 MCL 211.7b(1) states: 

 

Real property used and owned as a homestead by either of the following 

individuals is exempt from the collection of taxes under this act: (a) A 

disabled veteran. (b) A surviving spouse of a disabled veteran who, 

immediately before death, was eligible for the exemption under this 

section. An exemption under this subdivision continues as long as the 

surviving spouse does not remarry, and the exemption applies to any 

property used and owned as a homestead by the surviving spouse, 

including homestead property acquired after the decedent’s death.3 

 

MCL 211.7b(2) states:: 

 

To obtain the exemption, an individual described in subsection (1)(a) or (b), 

or the individual’s legal designee, must file an application, in a form and 

manner prescribed by the state tax commission, showing the facts required 

by this section and a description of the real property with the assessing 

officer for the local assessing unit after January 1 and before December 31 

of the calendar year for which the exemption is claimed. The application 

when filed is open to inspection. The taxes subject to collection under this 

act shall be canceled for any year in which an

Page 3

MT

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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

Ryan K Plew,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-004226

Township Of Marion, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

September 23, 2025 

HEARING TIME:

2:30 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

78158180 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-004226

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were

Page 3

MTT

Page 4

M

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Page 1

Yea 

ofa 

GRETCHEN WHITMER 

PARTMENT OF 

EO LCIaAN 

X 

C 

GOVERNOR 

oe 

REGULATORY AFFAIRS 

MARLON 

| BROWAI, OPA 

Ryan Pleo 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

x 

MTT Docket No. 24-0012» 

Town chp p+ Marion 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered a VE me on 

/ / J / 25 

and, if applicable, the default 

was extendedon __ A/3/2S 

: 

2. 

Good cause exists to set aside the default because: 

F 

wes 

informed 

all 

dotoments were completed 

in Jon vary 

3. 

| ask this Tribunal to set aside the default. 

Lr 

Party/Representative (sign here) 

Ruan Peco 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative. 

a/s /as 

B gon Pb 

Date 

(sign here) 

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

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 

Ryan K Plew, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004226 

 

Marion Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

On February 5, 2025, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on January 8, 2025. 

 

Respondent has not filed a response to the motion. 

 

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

held in default because they filed the wrong petition for the issue being appealed. 

Petitioner filed the correct petition on January 10, 2025, but failed to sign that petition, 

and the Tribunal entered an order on January 16, 2025, extending the time to cure the 

default.1 Petitioner filed a completed and signed petition on January 17, 2025, but the 

response did not include a motion or proof of service, and the Tribunal again extended 

the time for Petitioner to cure the default on February 3, 2025. 

 

Having now filed the amended petition, motion, and proof of service, Petitioner has 

complied with the Tribunal’s orders as required by TTR 231. As such, the Tribunal finds 

good cause to grant the motion and set aside the default. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. This case 

shall be scheduled for hearing in the normal course of scheduling. 

 

 

Entered: March 12, 2025 

 

 

By _____________________________ 

bw 

 

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 The January 16, 2025, order required Petitioner to also file a motion to set aside default and proof of 

service of the motion upon Respondent.

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Page 1

Yea 

ofa 

GRETCHEN WHITMER 

PARTMENT OF 

EO LCIaAN 

X 

C 

GOVERNOR 

oe 

REGULATORY AFFAIRS 

MARLON 

| BROWAI, OPA 

Ryan Pleo 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

x 

MTT Docket No. 24-0012» 

Town chp p+ Marion 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered a VE me on 

/ / J / 25 

and, if applicable, the default 

was extendedon __ A/3/2S 

: 

2. 

Good cause exists to set aside the default because: 

F 

wes 

informed 

all 

dotoments were completed 

in Jon vary 

3. 

| ask this Tribunal to set aside the default. 

Lr 

Party/Representative (sign here) 

Ruan Peco 

[Print/type name of person signing] 

| certify that on this date 

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

opposing party or their representative. 

a/s /as 

B gon Pb 

Date 

(sign here) 

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

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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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROVIN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Ryan Fe) 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No_d ¥~ 004 394 

70 wnship of Maron 

Respondent(s) 

PROOF OF SERVICE 

R “am 

[7 les 

states thaton 

3/5 ih 25 

he/she 

[Name of person serving/mailing petition) 

[date of service] 

served a copy of the 

_ {Ml RAED) nN 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Macion Township Hall 

| 2877 W-CoonLake 

BI 

Howell MT -4pF43 

Rom 

Pho 

[Signature of person who is serving/mailing copy) 

R an Pec 

[Print/type née of person serving/mailing copy) 

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

PO BOX 30232, LANSING, MI 48909 - Other Carners: 2407 N. GRAND RIVER AVE 

, LANSING, MI 48906

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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 

Ryan K Plew, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004226 

 

Marion Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default because Petitioner filed the wrong petition form for the issue being appealed. 

Petitioner timely responded but failed to cure the default, and the Tribunal entered an 

order extending the time to cure on January 16, 2025.1 Having now filed a signed 

petition using the proper Small Claims petition form, Petitioner has partially complied 

with the Tribunal’s orders. Petitioner failed, however, to file a Motion to Set Aside 

Default and proof that the motion was served on Respondent. Though the Tribunal 

finds one final extension of time to cure the default appropriate, Petitioner’s failure to 

comply with Tribunal orders and its Rules of Practice and Procedure has established a 

history of deliberate delay that would justify dismissal of the case or conducting a 

default hearing for failure to timely comply with this Order.2 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a Motion to Set Aside Default, and (2) file proof the motion was served 

on Respondent. A sample motion and proof of service is available at the Tribunal’s 

website, under SC Forms. The foregoing must be filed with the Tribunal within 14 days 

of the entry of this Order.3 

 

1 The January 16, 2025 Order Extending Time for Petitioner to Cure Default noted that, “[a]lthough 

Petitioner timely responded to the Order of Default, their attempt to cure is incomplete because Petitioner 

did not sign the petition as required by Tribunal rules.” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

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

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

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

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

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

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

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

Page 2

M

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

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

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any) 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

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

 Yes* 

 No** 

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

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

 

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

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Ryan

K

Plew

1476 County Farm Rd

Howell

MI 

48843

8102784647

mairinplew@gmail.com

1476 County Farm Rd Howell, MI 49843

Marion

Livingston 

1

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by

Page 3

STATE OF

Page 4

STA

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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 

Ryan K Plew, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004226 

 

Marion Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on January 8, 2025, because Petitioner filed the petition on 

the incorrect petition form.1 Although Petitioner timely responded to the Order of 

Default, their attempt to cure is incomplete because Petitioner did not sign the petition 

as required by Tribunal rules.2 

 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify dismissal of 

the case for failure to timely comply with this Order.3 Therefore, 

 

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file a signed petition, (2) file a Motion to Set Aside Default, and (3) file proof 

the motion was served on Respondent. A sample motion and proof of service is 

available at the Tribunal’s website, under SC Forms. The foregoing must be filed with 

the Tribunal within 14 days of the entry of this Order.4 

 

 

1 The Order further stated, “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).” 

2 MCL 277(2). 

3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

 

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

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

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

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

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

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

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

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

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

holiday is considered filed on the following business

Page 2

MTT

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Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

 

 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

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

First Name 

 

M.I. 

Last Name 

 

 

Firm Name (if any) 

 

 

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

 

 

City or Town 

 

 

State 

ZIP Code 

Telephone Number 

 

 

Fax Number 

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

 

 

 

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

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

 Yes* 

 No** 

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

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

 

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

 

 

Taxing Authority (City or Township) 

County 

 

 

 

 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Ryan

K

Plew

1476 County Farm Rd

Howell

MI 

48843

8102784647

mairinplew@gmail.com

1476 County Farm Rd Howell, MI 49843

Marion

Livingston 

1

Page 2

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

 

 True Cash and Taxable Value 

 

 

 Poverty Exemption 

 

 

 Taxable Value Only (calculation) 

 

 

 Disabled Veterans Exemption 

 

 

 Uncapping of Taxable Value 

 

 

 Eligible Manufacturing Personal Property (ESA) 

 

 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 

 Classification 

 

 

Section 5: Explain the Reason for this Appeal 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

 

 

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

 Yes 

 No 

 

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

 March 

 July 

 December 

 

If No, check the applicable reason(s): 

 Not required to attend 

 Assessment Change Notice was not received by

Page 3

STATE OF

Page 4

STA

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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

Ryan K Plew,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004226

Township Of Marion,

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.

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.

Page 2

MTT Docket No. 24-004226

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: January 10, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was

Page 3

ST

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Page 1

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

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

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

HOWELL, MI 48843

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

42,000

199,400

42,000

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

HOWELL MI 48843-7945

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

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM MARION TOWNSHIP

ASSESSING DEPT

2877 W COON LAKE RD

HOWELL, MI 48843

4710-10-100-033

PLEW MAIRIN & RYAN

1476 COUNTY FARM RD

1476 COUNTY FARM RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2023

2024

145,993

153,292

7,299

2. ASSESSED VALUE:

199,400

157,400

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

157,400

WAS NOT

2023

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

MARION TOWNSHIP HALL 2877 W. COON LAKE RD HOWELL MI 48843

MONDAY, MARCH 11, 2024, 2:00 PM - 9:00 PM & TUESDAY, MARCH 12, 2024, 9:30 AM - 4:30 PM

RESIDENTS & NON-RESIDENTS MAY APPEAL IN WRITING. WRITTEN APPEALS WILL BE ACCEPTED NO LATER THAN NOON

ON MARCH 12, 2024.

CALL (517) 546-1588 TO SCHEDULE APPOINTMENT.

Market Adjustment

(517) 546-1588

LOREEN JUDSON

ASSESSOR@MARIONTOWNSHIP.COM

SEC 10 T2N R4E COM W 1/4 COR, TH ALG E/W 1/4 LN & C/L JEWELL RD N89*E 1104.75 FT TO POB, TH N3*W 100 FT, TH S89*W

21.73 FT, TH N3*W 122.22 FT, TH N86*E 239.65 FT, TH ALG C/L COUNTY FARM RD S3*E 235.4 FT TO SE COR OF W 1/2 OF NW

1/4, TH ALG SD E/W 1/4 LN & C/L JEWELL RD S89*W 218.24 FT TO POB 1.21 AC PAR K-1 SPLIT 10-92 FROM 011

401

Residential

401

Residential

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Page 1

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

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

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

HOWELL, MI 48843

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

17,100

157,400

17,100

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

HOWELL MI 48843-7945

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

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM MARION TOWNSHIP

ASSESSING DEPT

2877 W COON LAKE RD

HOWELL, MI 48843

4710-10-100-033

PLEW MAIRIN & RYAN

1476 COUNTY FARM RD

1476 COUNTY FARM RD

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2022

2023

139,041

145,993

6,952

2. ASSESSED VALUE:

157,400

140,300

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

140,300

WAS NOT

2022

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

MARION TOWNSHIP HALL 2877 W. COON LAKE RD HOWELL MI 48843

MONDAY, MARCH 13, 2023, 2:00 PM - 9:00 PM & TUESDAY, MARCH 14, 2023, 9:30 AM - 4:30 PM

RESIDENTS & NON-RESIDENTS MAY APPEAL IN WRITING. WRITTEN APPEALS WILL BE ACCEPTED NO LATER THAN NOON

ON MARCH 14, 2023.

CALL (517) 546-1588 TO SCHEDULE APPOINTMENT.

MARKET ADJUSTMENT

(517) 546-1588

LOREEN JUDSON

ASSESSOR@MARIONTOWNSHIP.COM

SEC 10 T2N R4E COM W 1/4 COR, TH ALG E/W 1/4 LN & C/L JEWELL RD N89*E 1104.75 FT TO POB, TH N3*W 100 FT, TH S89*W

21.73 FT, TH N3*W 122.22 FT, TH N86*E 239.65 FT, TH ALG C/L COUNTY FARM RD S3*E 235.4 FT TO SE COR OF W 1/2 OF NW

1/4, TH ALG SD E/W 1/4 LN & C/L JEWELL RD S89*W 218.24 FT TO POB 1.21 AC PAR K-1 SPLIT 10-92 FROM 011

401

Residential

401

Residential

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Page 1

Dec 10, 2024

Taxable

Capped

Assessed

Year

Taxable

Capped

Assessed

Year

Corrected

Original

On , the December Board of Review made the following correction to the assessed, capped and

taxable values or to the Principal Residence Exemption for the above referenced parcel.

Dec 10, 2024

Dear Property Owner:

1476 COUNTY FARM RD

4710-10-100-033

Re: December Board of Review Change Notice

Change Notice

2024DECEMBER BOARD OF REVIEW

PLEW MAIRIN & RYAN

1476 COUNTY FARM RD

HOWELL MI 48843-7945

Adjustment Type:

Reason:

145,993

<

DEN

100.0000

100.0000

145,993

145,993

145,993

Principal Residence Exemption:

Principal Residence Exemption:

157,400

157,400

2023

2023

(517) 546-1588

MARION TOWNSHIP

Board of Review

Sincerely

If you have any questions regarding the above changes, please do not hesitate to contact us at

http://www.michigan.gov/taxtrib

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days

after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with

the MTT that can be obtained from their website:

(Rev. 01-07)

DBOR CHG NOTICE (GENERIC)

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-004226

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Marion (LIVINGSTON)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Loreen

M.I.

B

Last Name

Judson

Firm Name (if any)

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

2877 W. Coon Lake Road

City or Town

Howell

State

Michigan

ZIP Code

48843

Telephone Number

517-546-1588

Fax Number

517-546-6622

E-mail Address

assessor@mariontownship.com

Section 3: Subject Property Information

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

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

State Tax Commission directive that 2024 Board of Review does not have jurisdiction to grant a 100% Disabled Veteran an exemption for 2023 if they did not 

request the exemption in 2023: even if the Department of Veteran’s Affairs had a delayed determination not received by the Veteran until 2024. 

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: December

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? December*Submit a copy of the Notice of Assessment with the Answer.

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

If yes, 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, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s

Page 3

ST

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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

Ryan K Plew,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-004226

Township Of Marion,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed the wrong petition for the issue being appealed. See TTR 277. As such, 

the petition is not properly pending. Petitioner must complete and return the appropriate 

petition for the issue being appealed within 14 days of the entry of this Order. The 

petition shall note the docket number assigned by the Tribunal and if filed utilizing the 

Tribunal’s e-filing system, must be filed on the assigned docket number as an 

“Amended Petition.” Small Claims petition forms can be found on our website at 

www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: January 8, 2025

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-004226

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN

Page 4

MTT Docket No.

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Page 1

RECEIVED 

JAN 0g 2025 

Mic 

iGAN TAX TRIBUNAL 

‘ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 

First Name 

MLE 

Last Name/Company Name 

Ryan 

K 

Plew 

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

| 

| 

| 

1476 County Farm Rd 

| 

City or Town 

State 

ZIP Code 

Howell 

Mi 

48843 

Telephone Number 

Fax Number 

(810)278-4647 

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

mairinplew @gmail.com 

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

3 

First Name 

M.L 

Last Name 

Firm Name (if any} 

Address {Nd., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Fax Number 

Telephone Number 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

4710-10-100-033 

How many 

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

parcetsare you | [7] ves* 

[] No™ 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[if muttiple, list first property's address] 

1476 County Farm Rd 

Taxing Authority (City or Township) 

County 

| 

Marion Township 

Livingston 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

[] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am a 100% Total and permanent disabled veteran. This decision was made by 

Veterans Affairs on 8/27/24 but backdated to 12/19/22. 

| am requesting to be refunded 

my 2023 property taxes due to the fact that 

| would not of paid them if veterans affairs 

would've processed my appeal for disability in a timely manner. 

| have attached proof of 

my VA disability benefits. 

Section 6: Jurisdictional Issues 

List the tax year(s} denied: 

2023 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other 

% 

If you checked

Page 3

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

Ryan K Plew,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004226

Township Of Marion,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: January 8, 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 provide 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

Ryan K Plew,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004226

Township Of Marion,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the

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 

JAN 0g 2025 

Mic 

iGAN TAX TRIBUNAL 

‘ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

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 

First Name 

MLE 

Last Name/Company Name 

Ryan 

K 

Plew 

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

| 

| 

| 

1476 County Farm Rd 

| 

City or Town 

State 

ZIP Code 

Howell 

Mi 

48843 

Telephone Number 

Fax Number 

(810)278-4647 

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

mairinplew @gmail.com 

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

3 

First Name 

M.L 

Last Name 

Firm Name (if any} 

Address {Nd., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Fax Number 

Telephone Number 

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

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

4710-10-100-033 

How many 

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

parcetsare you | [7] ves* 

[] No™ 

appealing? 

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[if muttiple, list first property's address] 

1476 County Farm Rd 

Taxing Authority (City or Township) 

County 

| 

Marion Township 

Livingston 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 4: Check which of the following 

you are appealing 

Principal Residence Exemption 

[] Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

| am a 100% Total and permanent disabled veteran. This decision was made by 

Veterans Affairs on 8/27/24 but backdated to 12/19/22. 

| am requesting to be refunded 

my 2023 property taxes due to the fact that 

| would not of paid them if veterans affairs 

would've processed my appeal for disability in a timely manner. 

| have attached proof of 

my VA disability benefits. 

Section 6: Jurisdictional Issues 

List the tax year(s} denied: 

2023 

Indicate who denied the exemption under appeal: 

Assessor 

County Treasurer or Equalization 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other 

% 

If you checked

Page 3

S

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