Sally Q Kelsey Trust Petitioner V Township Of Readmond Respondent

Page 1

03/18/2026 

09:15 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

READMOND TOWNSHIP ASSESSOR 

BROOKE MILBRANDT 

PO BOX 337 

ALANSON, MI 49706 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional. ): 

12-07-24-400-018 

“PROPOSED PARCEL BB” PART OF GOV'T LOT 4 & PART OF 

Es 48 

Sv OF SE ¥ OF SECTION 24, T37N, R7W DESC AS: 

Drie SN 

COMMENCING AT T-IRN PS #15401 AT SE COR OF SD SEC; 

TH ALG E LINE OF SD SEC N00°00°18”W 402:32 FT TO POB: 

TH N89°02°37°W 3497.26 FT: TH N27°52°05"E 146.13 FT; TH 

N37°28’13”E 358.48 FT: TH S88°53°07E 3210.96 FT TO E SEC 

LINE: TH ALG E LINE OF SD SEC S00°00°18”E 409.60 FT TO P 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

Thank 

vou for attending this years March Roard 

of Review. 

The Board has reviewed 

the information 

you supplied 2nd the data nececean. 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

12-07-24-400-018 

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

Board of Review Comments 

DENIED - NO EVIDENCE THAT ASSESSMENT EXCEEDS 50% TRUE CASH VALUE. TAXABLE ALLOCATED PROPERLY. 

2026 ORIGINAL ASSESSED VALUE 

92,800 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

92,800 

ll 

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

7 2026 ORIGINAL TAXABLE VALUE 

: 

42,033 

2026 "BOARD oF REVIEW" TAXABLE VALUE 

42,033 

0.0000 

‘you are required to file a petition to

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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002605

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

Party Filing Document 

Petitioner

Files

Document Type: Documentation

Attachment File Name: Kelsey Trust Decision

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Sally Q Kelsey Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002605

Township Of Readmond,

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.1 

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: /s/ Patricia L. Halm

Entered: September 23, 2026

1 “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 225(5).

Page 2

MTT Docket No. 26-002605

Page 2 of 2

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

Sally Q Kelsey Trust,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002605

Township Of Readmond,

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.2 

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: /s/ Patricia L. Halm

Entered: September 23, 2026

2 “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 225(5).

Page 4

MTT Docket No. 26-002605

Page 2 of 2

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

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Sally Q. Kelsey Trust

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

1135 Willow Pond Dr.

City or Town

Waite Park

State

Minnesota

ZIP Code

56387

Telephone Number

320-260-8080

E-mail Address

sallykelsey@gmail.com

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

First Name

Joseph

M.I.

C

Last Name

Fisher

Firm Name (if any)

Alward Fisher Rice Rowe & Graf, PLC

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

412 S. Union Street

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

231-346-5402

E-mail Address

jfisher@nmichlaw.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

Vacant Land

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Good Hart

County

Emmet

State

Michigan

ZIP Code

49737

Taxing Authority (City or Township)

Township Of Readmond (EMMET)

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

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

This parcel was part of a larger parcel of approximately 106 acres (parent parcel). From the parent parcel, 10.8 acres +/- was sold to the Little Traverse 

Conservancy for $240,000.00 based upon an appraisal. The sold parcel included all of the road frontage that was part of the parent parcel on State Route M-119. 

The remaining 96 acres +/- has an access easement over the sold parcel.

The assessed value for the parent parcel was $220,000.00, for a true cash value of $440,000.00. The taxable value for the parent parcel was $135,606.00. The 

sale price of the sold parcel represents 54.54% of the true cash value of the parent parcel, leaving the remaining 96 acre parcel with a percentage value of 45.56% 

of the true cash value.

Applying this percentage of value (45.46%) to the taxable value would leave a taxable value of $61,646.00 for the remaining 96 acres. This parcel has been divided 

into three parcels of approximately 32 acres each. The taxable value of each parcel should be one-third of $61,446.00, or $20,549.00 per parcel. The township 

assessor has assessed the taxable value of each remaining parcel at $41,080.00. (These calculations do not include any 2026 statutory increases.)

The township assessor divided the parent parcel by the taxable value of $135,606.00 to arrive at a per acre taxable value of $1,279.00. She simply treated each 

acre in the parent parcel as having equal value. Such a conclusion is not supported by the sale price of the 10.8 acre parcel sold to the Little Traverse Conservancy. 

Petitioner contends that the 10.8 acre parcel had a much higher value because it contained the frontage of the parent parcel on State Route M-119. On a per acre 

basis, the remaining 96 acres had significantly lesser value than the per acre price of the property sold because of the road frontage. Petitioner requests that the 

taxable value for each parcel as of 2026 should be $20,549.00.

Jurisdictional Issues:

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

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

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

Year(s) Under Appeal:

2026

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Valuation Information for Each Parcel under Appeal:

Parcel Number:

12-07-24-400-018

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

92800.00

Current Taxable Value as established by the Board of Review:

42033.00

What do you believe is the fair market value?

67000.00

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

33500.00

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

20549.00

 

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

Petitioner’s Signature: 

/s/ Joseph C. Fisher

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

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

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

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

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

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

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

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

No

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

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

Sally Q Kelsey Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002605

Township Of Readmond,

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: September 23, 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

Sally Q Kelsey Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002605

Township Of Readmond,

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: September 23, 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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Organization

Local Unit of Government:

First Name

M.I.

Last Name

Sally Q. Kelsey Trust

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

1135 Willow Pond Dr.

City or Town

Waite Park

State

Minnesota

ZIP Code

56387

Telephone Number

320-260-8080

E-mail Address

sallykelsey@gmail.com

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

First Name

Joseph

M.I.

C

Last Name

Fisher

Firm Name (if any)

Alward Fisher Rice Rowe & Graf, PLC

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

412 S. Union Street

City or Town

Traverse City

State

Michigan

ZIP Code

49684

Telephone Number

231-346-5402

E-mail Address

jfisher@nmichlaw.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

Vacant Land

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

City or Town

Good Hart

County

Emmet

State

Michigan

ZIP Code

49737

Taxing Authority (City or Township)

Township Of Readmond (EMMET)

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

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

This parcel was part of a larger parcel of approximately 106 acres (parent parcel). From the parent parcel, 10.8 acres +/- was sold to the Little Traverse 

Conservancy for $240,000.00 based upon an appraisal. The sold parcel included all of the road frontage that was part of the parent parcel on State Route M-119. 

The remaining 96 acres +/- has an access easement over the sold parcel.

The assessed value for the parent parcel was $220,000.00, for a true cash value of $440,000.00. The taxable value for the parent parcel was $135,606.00. The 

sale price of the sold parcel represents 54.54% of the true cash value of the parent parcel, leaving the remaining 96 acre parcel with a percentage value of 45.56% 

of the true cash value.

Applying this percentage of value (45.46%) to the taxable value would leave a taxable value of $61,646.00 for the remaining 96 acres. This parcel has been divided 

into three parcels of approximately 32 acres each. The taxable value of each parcel should be one-third of $61,446.00, or $20,549.00 per parcel. The township 

assessor has assessed the taxable value of each remaining parcel at $41,080.00. (These calculations do not include any 2026 statutory increases.)

The township assessor divided the parent parcel by the taxable value of $135,606.00 to arrive at a per acre taxable value of $1,279.00. She simply treated each 

acre in the parent parcel as having equal value. Such a conclusion is not supported by the sale price of the 10.8 acre parcel sold to the Little Traverse Conservancy. 

Petitioner contends that the 10.8 acre parcel had a much higher value because it contained the frontage of the parent parcel on State Route M-119. On a per acre 

basis, the remaining 96 acres had significantly lesser value than the per acre price of the property sold because of the road frontage. Petitioner requests that the 

taxable value for each parcel as of 2026 should be $20,549.00.

Jurisdictional Issues:

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

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

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

Year(s) Under Appeal:

2026

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Valuation Information for Each Parcel under Appeal:

Parcel Number:

12-07-24-400-018

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

92800.00

Current Taxable Value as established by the Board of Review:

42033.00

What do you believe is the fair market value?

67000.00

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

33500.00

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

20549.00

 

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

Petitioner’s Signature: 

/s/ Joseph C. Fisher

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

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

the filing of this appeal.

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

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

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

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

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

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

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

No

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