Sally Whitbeck, Jon Whitbeck Petitioners V City Of Montague 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

Sally Whitbeck,Jon Whitbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002551

City Of Montague,

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. 26-002551

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

Sally Whitbeck,Jon Whitbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002551

City Of Montague,

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

Page 4

MTT

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 

AUG 0 4 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 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-002651-TT 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Montague 

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

8778 Ferry St 

City or Town: 

State: 

2IP Code: 

Montague 

Ml 

149437 

Telephone Number: 

231 -893-1 

1 95 

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

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

[} 

First Name: 

M.L: 

Last Name: 

Shirley 

Wyatt 

irm Name (if any): Muskegon County Equalization 

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

173 E. Apple Ave, Ste 201 

City or Town: 

State: 

ZIP Code: 

Muskegon 

Ml 

49442 

Telephone Number: 23 1 -724-6 1 53 

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

wyattsh@co.muskegon.mi.us 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

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

separate sheet if necessary. 

ves 

[J No 

I Notapplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The True Cash Value for parcel 61-21-510-000-0015-00 is $280,000 as adjusted by the 

March Board of Review for 2026. The Assessed Value and Taxable Value are each 

$140,000 as adjusted by the March Board of Review for 2026. A more detailed 

valuation disclosure will be submitted at a later date. 

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 

[Hl] No 

If yes, check which BOR Petitioner attended: 

March 

[| July 

O December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes 

[Hl] No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [| Yes 

[a] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[ves 

Wino 

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? 

Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel tlumber: 61.21-510-000-0015-00 

Classification of Property: 

Real [4 

Personal [1 (check one) 

Agricultural [J 

Commercial (J 

Industrial 

J 

Residential 

Timber-Cutover [1 

~~ Developmental (1 

Utility [J (check one)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that are 

not answered by these instructions, please visit the Tribunal's website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, Ml 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, M| 48906 

Section 1: Respondent’s Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). 

If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

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

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. 

If Respondent is not a unit of government (i.e., taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

fo the petition. 

If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the Tribunal. 

IMPORTANT: 

If the contact information for Respondent or Respondent's attorney or 

authorized representative, if listed, includes an email address, the Tribunal will use that

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Indicate whether the property had a Principal Residence Exemption of at least 

50% for all tax years at issue at the time the petition was filed. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's 

answer to the appeal and any necessary explanation. 

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): Indicate 

whether Petitioner protested the assessment at a BOR and, if so, which BOR 

Petitioner attended (March, July, or December). 

If the July or December BOR revised the assessments at issue: If the July or

Page 5

Xe

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002551

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Montague (MUSKEGON)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

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

First Name

Shirley

M.I. 

Last Name

Wyatt

Firm Name (if any)

Muskegon County Equalization

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

173 E Apple Ave Ste 201

City or Town

Muskegon

State

 Michigan

ZIP Code

49442

Telephone Number

231-724-6153

E-mail Address

wyattsh@co.muskegon.mi.us

 

 

Subject Property Information:

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

 *If necessary, attach a separate sheet.

N/A 

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

Yes

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Please Explain Your Answer to this Appeal:

The True Cash Value for parcel 61-21-510-000-0015-00 is $280,000 as adjusted by the March Board of Review for 2026. The Assessed and Taxable Values are each 

$140,000 as adjusted by the March Board of Review for 2026. A more detailed valuation disclosure will be submitted at a later date.

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

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

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

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

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Valuation Information:

Parcel Identification Number:

61-21-510-000-0015-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

140000

Current Taxable Value as established by the Board of Review:

140000

What do you believe is the fair market value?

280000

What do you believe is the taxable value?

140000

 

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

Respondent’s Signature: 

/s/ Shirley Wyatt

Attorney or Authorized Agent’s Signature:

/s/

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

Page 1

Rose & Novak 

ATTORNEYS AT LAW 

James M. Rose 

8787 FERRY ST. 

Phone: (231)894-9088 

Rachael M. Novak 

MONTAGUE, MI 49437-0235 

Fax: (231)893-0006 

‘ 

MAILING ADDRESS 

Ralph Rose, Jr. 

P.O. BOX 235 

jmrose@roseattorney.com 

1925 - 2015 

MONTAGUE, MI 49437-0235 

rmnovak@roseattorney.com 

July 10, 2026 

RECEIVED 

JUL 132025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

Small Claims Division 

P.O. Box 30232 

Lansing, MI 48909 

Re: MTT Docket No. 26-002551 

Greetings: 

Please find enclosed my Appearance on behalf of Petitioners. 

Sincerely, 

{™~. 

\ foe 

== 

“os” 

James M. Rose 

cc: City of Montague 

Mr. & Mrs. Jon Whitbeck 

Enclosure

Page 2

. 

STATE OF MICIIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Sally Witbeck & Jon Whitbeck 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-002551 

City of Montague 

, 

Respondent(s) 

APPEARANCE 

Please type or neatly print the name and contact information for the attorney or authorized 

representative: 

1. Full name (first, middle initial, last) 

2. Bar License # (if applicable) 

James M. Rose 

~ 

iG 

p 59, 

3. Firm Name (if applicable) 

Rose & Novak 

3. Address 

P.O. Box 235, Montague, Ml 49437 

4. Telephone No. 

5. E-mail Address 

231-894-9088 

ext 32 

© 

|imrose@rosesttorney.com 

1. 

| appear on behalf of Petitioners 

as 

[4 attorney or [] authorized representative. 

NNN he 

Attorhey/Representative signature 

James M. Rose

Page 3

Rose & Novak 

‘GRAND RAPIDS MI 493 x55 * J

ATTORNEYS 

AT LAW 

11 JUL 2026 

PM3 

L 

9% 

ok 

8787 FERRY STREET 

a 

P.O. BOX 235 

MONTAGUE, MI 49437-0235 

av 

qe err 

4 

paAigoay

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 Whitbeck,Jon Whitbeck, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002551 

City Of Montague,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

By: Tribunal Clerk

Entered: July 6, 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 TTR 229(1).

Page 2

Sally Whitbeck

8124 Old Channel Trail

Montague , MI 49437

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 Whitbeck,Jon Whitbeck, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002551 

City Of Montague,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

By: Tribunal Clerk

Entered: July 6, 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

2 See TTR 229(1).

Page 4

Jon Whitbeck

8124 Old Channel Trail

Montague , MI 49437

Page 5

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 Whitbeck,Jon Whitbeck, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 26-002551 

City Of Montague,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that 

identifies an attorney or authorized representative. However, the attorney or authorized 

representative did not sign the pleading, as required by TTR 229. As such, the attorney 

or authorized representative has not appeared on behalf of the party and an 

appearance must be filed.3 Until an appearance is filed, the answer, evidence, and all 

other documentation, must be served on the opposing party.

By: Tribunal Clerk

Entered: July 6, 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 TTR 229(1).

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 ¢1 2026 

MICHIGAN TAX TRIBUNAL 

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

, GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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. 

Section 1: Petitioner’s Contact Information 

First Name 

MLE 

Last Name/Company Name 

Jon and Sally 

Whitbeck 

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

8124 Old Channel Trail 

City or Town 

State 

ZIP Code 

Montague 

Mi 

49437 

Telephone Number 

Fax Number 

231894 9731 

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 

ME 

Last Name 

James 

Rose 

Firm 

Name 

(if an; 

vem 

Rose and Rose 

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

8787 Ferry St 

City or Town 

State 

ZIP Code 

Montague 

Mi 

49437 

Telephone Number 

Fax Number 

231 894 9088 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[J No* 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

‘True Cash and Taxable Value 

{J Poverty Exemption 

[1 Taxable Value Only (calculation) 

{1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Etigible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

MARKET EVIDENCE: Properly had been on the market for approximately 20 years, with multiple Realtors, at about $200k, with no buyers. In 2024, 

price was reduced to $148,900, and still no buyers for over a year. Whitbecks finally purchased it to preserve its natural state, their only interest in it 

being that it is adjacent to their home property, “The previous owner owns two additional nearby parcels, very similar to this parcel (although superior 

regarding building sites and easements), and 

they are still on the market with no buyers, despite their reduced asking price of $139,900 {LESS than 

what Whilbecks paid for subject fol). 

EASEMENTS: White Lake Association holds a conservation easement over approximately 2/3 of subject parcel, involving 

many restrictions regarding 

property use. Harbor Hills Landing Association holds a recreational easement over a portion of the waterfront area, allowing them to picnic, have 

campfires, etc. So the waterfront area, the most valuable part of the properly, is not private 

its use is shared with all the owners at Harbor Hills Landing. 

BUILDING SITE: Due to the very steep slope of the lot, the wetlands covering the majority of the property, and the conservation easement restrictions, 

the only available building site is at the. 2 of the hill, extremely close to the road. From the road setback to the crest of the hill measures only 20 feet, 

determining the possible building depth. At the top of the hill, the property has 45 ft of road frontage on one lot and 75 ft of frontage on the other lot. 

When side setbacks are applied, the building width on each lot would be 30 feet and 60 feet, 

with one of the houses having 10 be placed very close to a 

condominium. One larger house could be builtin the middle, however, it would block the driveway to the waterfront, which runs between the two lols. 

Moving the driveway 

would be very expensive due to the extreme slope and the fact that there are old, crumbling concrete retaining walls on the hill, 

These retaining walls would need to be removed and rebuilt prior to any construction on the hil, adding a significant expense. In addition, the fact that 

the property is part of the Harbor Hills Association, there are many covenants restricting {he type of home that can be constructed, as well as many 

other restrictions burdening the property. Also from the building site, there is no waterview because of the trees, which are localed within the 

conservation easement, which restricts lree clearing. 

All of the above explains why there have been no buyers for this property or the other nearby properties. The value to the Whilbecks is in the unspoiled 

aspact of the property and that it fies adjacent to their own. They paid $149,900, and understood that the tax assessment would change, but did not 

expect that the county would consider the current ‘market value to be approximately twice what they paid for it. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2026 

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

Yes 

[Mm] Neo 

If Yes, check which BOR you attended AND attach the BOR decision; O March 

[ml] July 

[| December 

if No, check the applicable reason(s): 

[ml] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

+ 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

21 510 000 0015 00 

Classification of Property: 

Real 

Personal 

{checkone) 

Agricultural 

Commercial

Page 4

STATE OF

Page 5

03

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 Whitbeck,Jon Whitbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002551

City Of Montague,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: July 6, 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

Sally Whitbeck

8124 Old Channel Trail

Montague , MI 49437

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 Whitbeck,Jon Whitbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002551

City Of Montague,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: July 6, 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 4

Jon Whitbeck

8124 Old Channel Trail

Montague , MI 49437

Page 5

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 Whitbeck,Jon Whitbeck,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002551

City Of Montague,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: Tribunal Clerk

Entered: July 6, 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

: 

RECEIVED 

JUN ¢1 2026 

MICHIGAN TAX TRIBUNAL 

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

, GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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. 

Section 1: Petitioner’s Contact Information 

First Name 

MLE 

Last Name/Company Name 

Jon and Sally 

Whitbeck 

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

8124 Old Channel Trail 

City or Town 

State 

ZIP Code 

Montague 

Mi 

49437 

Telephone Number 

Fax Number 

231894 9731 

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 

ME 

Last Name 

James 

Rose 

Firm 

Name 

(if an; 

vem 

Rose and Rose 

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

8787 Ferry St 

City or Town 

State 

ZIP Code 

Montague 

Mi 

49437 

Telephone Number 

Fax Number 

231 894 9088 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[J No* 

appealing? 

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

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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

‘True Cash and Taxable Value 

{J Poverty Exemption 

[1 Taxable Value Only (calculation) 

{1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Etigible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

MARKET EVIDENCE: Properly had been on the market for approximately 20 years, with multiple Realtors, at about $200k, with no buyers. In 2024, 

price was reduced to $148,900, and still no buyers for over a year. Whitbecks finally purchased it to preserve its natural state, their only interest in it 

being that it is adjacent to their home property, “The previous owner owns two additional nearby parcels, very similar to this parcel (although superior 

regarding building sites and easements), and 

they are still on the market with no buyers, despite their reduced asking price of $139,900 {LESS than 

what Whilbecks paid for subject fol). 

EASEMENTS: White Lake Association holds a conservation easement over approximately 2/3 of subject parcel, involving 

many restrictions regarding 

property use. Harbor Hills Landing Association holds a recreational easement over a portion of the waterfront area, allowing them to picnic, have 

campfires, etc. So the waterfront area, the most valuable part of the properly, is not private 

its use is shared with all the owners at Harbor Hills Landing. 

BUILDING SITE: Due to the very steep slope of the lot, the wetlands covering the majority of the property, and the conservation easement restrictions, 

the only available building site is at the. 2 of the hill, extremely close to the road. From the road setback to the crest of the hill measures only 20 feet, 

determining the possible building depth. At the top of the hill, the property has 45 ft of road frontage on one lot and 75 ft of frontage on the other lot. 

When side setbacks are applied, the building width on each lot would be 30 feet and 60 feet, 

with one of the houses having 10 be placed very close to a 

condominium. One larger house could be builtin the middle, however, it would block the driveway to the waterfront, which runs between the two lols. 

Moving the driveway 

would be very expensive due to the extreme slope and the fact that there are old, crumbling concrete retaining walls on the hill, 

These retaining walls would need to be removed and rebuilt prior to any construction on the hil, adding a significant expense. In addition, the fact that 

the property is part of the Harbor Hills Association, there are many covenants restricting {he type of home that can be constructed, as well as many 

other restrictions burdening the property. Also from the building site, there is no waterview because of the trees, which are localed within the 

conservation easement, which restricts lree clearing. 

All of the above explains why there have been no buyers for this property or the other nearby properties. The value to the Whilbecks is in the unspoiled 

aspact of the property and that it fies adjacent to their own. They paid $149,900, and understood that the tax assessment would change, but did not 

expect that the county would consider the current ‘market value to be approximately twice what they paid for it. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2026 

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

Yes 

[Mm] Neo 

If Yes, check which BOR you attended AND attach the BOR decision; O March 

[ml] July 

[| December 

if No, check the applicable reason(s): 

[ml] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

+ 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

21 510 000 0015 00 

Classification of Property: 

Real 

Personal 

{checkone) 

Agricultural 

Commercial

Page 4

STATE OF

Page 5

03

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.