Samantha Enerson Petitioner V City Of Norton Shores 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

Samantha Enerson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001294

City Of Norton Shores,

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. 26-001294

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

Samantha Enerson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001294

City Of Norton Shores,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption

Page 4

MTT

Page 5

ST

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

Page 1

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

Samantha Enerson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001294

City Of Norton Shores,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 26, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 20, 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

Samantha Enerson, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001294

City Of Norton Shores,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

default on May 26, 2026, and the default has been timely cured. The documents curing 

the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: August 20, 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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001294

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Norton Shores (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

Annette

M.I. 

S

Last Name

Arsnoe

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

231-724-6386

E-mail Address

arsnoean@muskegoncounty.net

 

 

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:

Petitioner purchased the subject property 08/19/2025 for $674,900. This property has frontage on Mona Lake. A preliminary analysis of potentially comparable 

sales indicates a range of value between $640,000 to over $1,000,000. Because the subject property is located on a bayou, the resulting value is most likely to be 

on the lower end of this range. The 2026 estimate of true cash value on assessment records is $800,000 and appears reasonable. A more detailed valuation 

disclosure will follow at a later time.

 

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:

61-27-173-000-0066-00

Classification of Property: Real (check one)

 Residential (check one)

Current Assessed Value as established by the Board of Review:

400000

Current Taxable Value as established by the Board of Review:

400000

What do you believe is the fair market value?

800000

What do you believe is the taxable value?

 

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

Respondent’s Signature: 

/s/ Annette S Arsnoe

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

Se rage 

Tres 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1883, Sec. 211.24¢ and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM CITY OF NORTON SHORES 

PARCEL IDENTIFICATION 

ASSESSING DEPARTMENT 

PARCEL NUMBER: 

27-173-000-0066-00 

4814 HENRY ST 

PROPERTY ADDRESS: 

MUSKEGON MI 49441 

4731 ROOD RD 

MUSKEGON, MI 49441 

SCHOOL DISTRICT CODE: 

61060 

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

EXEMPTIONS 

HUTCHINSON CHAD/ENERSON SAMANTHA 

% Exempt 

As "Homeowners Principal Residence": 

100.00% 

4731 ROOD RD 

% Exempt 

As "Qualified Agricultural Property": 

.00% 

NORTON SHORES MI 49441 

% Exempt 

As "MBT Industrial Personal": 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt 

As "Disabled Vet: 

Survivi 

Spouse” Ss 

“Uisabled 

Veteran or 

surviving 

0 

Yes 

No 

Exempt As "Qualified Forest Property”: 

O0 Yes 

[X] 

No 

Exempt 

As "Development Property™: 

[1] Yes 

No 

LEGAL DESCRIPTION: 

CITY OF NORTON SHORES 

BIRCHWOOD SHORES EST NO 3 

LOT 66 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

RARER 

for the 2026 

year by approximately: $8118 

YEAR 

2025 

AMOUNT YEAR: 

ro 

1. TAXABLE VALUE: 

210,904 

417,700 

206,796 

2. ASSESSED VALUE: 

374,900 

417,700 

42,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

374,900 

417,700 

42,800 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

Yes 

Od No 

6. Assessor Change Reason(s): 

Parcel Review 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

DEREK ENDRES 

231-799-6806 

ENDRESDE@CO.MUSKEGON.MI.US 

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

NORTON SHORES CITY HALL - 4814 HENRY ST, NORTON SHORES MI 489441 

APPEALS MAY BE MADE BY LETTER OR BY ATTENDING IN PERSON. 

FOR INQUIRIES OR TO SET AN APPOINTMENT CONTACT DEREK ENDRES. 

LETTER APPEALS MUST BE RECEIVED BY NOON MARCH 10. 

MONDAY MARCH 9, 2026 

9:00AM-12:00 NOON & 1:00PM-4:00PM & 6:00PM-9:00PM 

TUESDAY MARCH 10, 2026 

9:00AM-12:00 NOON & 1:00PM-4:00PM

Page 2

06/10/2026 

02:28 

2M 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF NORTON SHORES 

ASSESSING DEPARTMENT 

4814 HENRY ST 

MUSKEGON MI 49441 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

27-173-000-0066-00 

HUTCHINSON CHAD/ENERSON SAM 

4731 ROOD RD 

4731 ROOD RD 

NORTON SHORES MI 49441 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

27-173-000-0066-00 

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

Board of Review Comments 

ASSESSMENT ADJUSTED TO 50% OF MARKET VALUE 

[2026 ORIGINAL ASSESSED VALUE 

417,700 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

400,000 

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

2026 

ORIGINAL TAXABLE VALUE 

417,700 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

400,000 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

231-799-6806 

[f you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal by May 31 for 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Effective March 1, 2013 the Tribunal 

is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to initiate a new appeal. 

Petition forms are 

available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.0.Box 30471 

Lansing MI 48909 

More information about the Michigan Tax Tribunal can be found on the internet at 

WWW.MICHIGAN.GOV/TAXTRIB

Page 3

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

Page 1

RECEIVED 

MAY 2 9 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Samantha Enerson, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 26-001294 

City Of Norton Shores, 

Respondent. 

ORDER OF DEFAULT 

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

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

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

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

14 days of the entry of this order. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

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

above, within 14 days of the entry of this order.! 

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

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

’ 

) 

< 

] 

By: (Fale La 

Had Fr 

Entered: May 26, 2026 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

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

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

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

representatives. 

By: Tribunal Clerk

Page 2

MTT Docket No. 26-001294 

Rage = of 2 

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 tribunals e-filing system by 11:59 p.m. on a business day is considered filed on 

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

03/20/2026 

12:12 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF NORTON SHORES 

ASSESSING DEPARTMENT 

4814 HENRY ST 

MUSKEGON MI 49441 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

27-173-000-0066-00 

HUTCHINSON CHAD/ENERSON SAM 

4731 ROOD RD 

4731 ROOD RD 

NORTON SHORES MI 49441 

THIS PROPERTY 

IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

27-173-000-0066-00 

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

Board of Review Comments 

ASSESSMENT ADJUSTED TO 50% OF MARKET VALUE 

[2026 ORIGINAL ASSESSED VALUE 

417,700 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

400,000 

| 

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

2026 ORIGINAL TAXABLE VALUE 

417,700 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

400,000 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions, 

~~ 231-799-6806 

If you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribunal by May 31 for 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. Effective March 

{, 2013 the Tribunal 

is no longer able to accept Small Claims letter appeals. 

Rather, you are required to file a petition to initiate a new appeal. Petition forms are 

available on the State's website at: hitp://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

Page 4

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Samantha Enerson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001294

City Of Norton Shores,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: May 26, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

Page 2

MTT Docket No. 26-001294

Page 2 of 2

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Samantha Enerson,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-001294

City Of Norton Shores,

Respondent.

ORDER OF DEFAULT

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

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

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

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

14 days of the entry of this order.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.ii 

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

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

By:_______________________________

Entered: May 26, 2026

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

Page 4

MTT Docket No. 26-001294

Page 2 of 2

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5)

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

Page 1

RECEIVED 

APR 2 9 2026 

MICHIGAN 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 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes, 

Pursuant to Tax Tribunal Rule (TTR} 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

SAMANTHA 

L 

ENERSON 

Mailing Address (No., Street, £.0. Box or Rural Route} 

4731 ROOD RD 

City or Town 

State 

Zip Code 

NORTON SHORES 

MI 

49441 

Telephone Number 616-21 2-8243 

Email Address (do not enter unless you want MTT to send all correspondence via email} 

SAMANTHACOUGH@GMAIL.COM 

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

I 

First Name 

MI 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

ZiP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

If yous are appeating more than one parcel, are they contiguous or adjoining? 

appealing? 

0 Yes* 

[| No** 

**|f No, you must file separate appeals for each parcel 

Property Address {No., Street) 

4731 ROOD RD 

City or Town 

County 

State 

ZIP Code 

NORTON SHORES 

MUSKEGON 

Mi 

49441

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Home was recently bought for $674,900 in August of 2025. At time of purchase an 

appraisal was done valuing the house at $700,000. Both of these figures are less than 

the $800,000 value the city is showing. 

| am attaching the appraisal report which also 

includes comparable home sales, 2 of which had values under $700,000. The home next 

to us is also listed for sale for $639,900. 

Section 6: Jurisdictional Issues 

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

No 

1 Yes, check which BOR you attended: [] March 

[|] July 

[ml] December 

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

Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section §) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain: 

Matted in petition.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P 

f Number: 

Srest 

Tuber 27-173-000-0066-00 

Classification of Property: 

Real 

Personal [] {check one} 

Agriculturai] 

~~ Commercial 

£1 

Industrial 

[J 

Residential] 

 Timber-Cutover [1 

Developmental [3 Utiiity 

[1 (check one) 

Assessed Value {also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: $400,000 

$400,000 

What do you betieve Is the fair market value (aiso known as true cash value)? 

$685,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .6) 

$342 500 

assessed value) 

$342 500 

Fee Information 

Does the property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

issue? 

| Yes 

a No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equaiized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will he used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL. 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is! 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $600,000.00 

$300.00 

If the property Is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

if the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitiol 

’s Signature: 

“Tn Attorney/Authorized rene 

SL 

P= (NP 

“ne AIT 

NJ

Page 4

Smeenge And Associates 

Uniform Residential Appraisal Report 

Fl # ESMI-0032430 

The pwpose 

of this summary appraisal regard 

Is 

to provide the lendefclient with an accurale, and adequately supported, opiplon 

of the market valie 

of the subject propery. 

Property Address 

4731 Rood Rd 

Oty 

Norton Shores 

Stale 

Mi 

ZeCode 

49444 

Sormower Chad Hulshlson 

Ownex of Pubio Record 

David J and Judith Glngras

Page 5

Uni

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

Samantha Enerson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001294

City Of Norton Shores,

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: May 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

Samantha Enerson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001294

City Of Norton Shores,

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: May 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

RECEIVED 

APR 2 9 2026 

MICHIGAN 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 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes, 

Pursuant to Tax Tribunal Rule (TTR} 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

ML 

Last Name/Company Name 

SAMANTHA 

L 

ENERSON 

Mailing Address (No., Street, £.0. Box or Rural Route} 

4731 ROOD RD 

City or Town 

State 

Zip Code 

NORTON SHORES 

MI 

49441 

Telephone Number 616-21 2-8243 

Email Address (do not enter unless you want MTT to send all correspondence via email} 

SAMANTHACOUGH@GMAIL.COM 

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

I 

First Name 

MI 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

ZiP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

If yous are appeating more than one parcel, are they contiguous or adjoining? 

appealing? 

0 Yes* 

[| No** 

**|f No, you must file separate appeals for each parcel 

Property Address {No., Street) 

4731 ROOD RD 

City or Town 

County 

State 

ZIP Code 

NORTON SHORES 

MUSKEGON 

Mi 

49441

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Home was recently bought for $674,900 in August of 2025. At time of purchase an 

appraisal was done valuing the house at $700,000. Both of these figures are less than 

the $800,000 value the city is showing. 

| am attaching the appraisal report which also 

includes comparable home sales, 2 of which had values under $700,000. The home next 

to us is also listed for sale for $639,900. 

Section 6: Jurisdictional Issues 

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

No 

1 Yes, check which BOR you attended: [] March 

[|] July 

[ml] December 

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

Not required to attend 

0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section §) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you checked “other” above, explain: 

Matted in petition.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P 

f Number: 

Srest 

Tuber 27-173-000-0066-00 

Classification of Property: 

Real 

Personal [] {check one} 

Agriculturai] 

~~ Commercial 

£1 

Industrial 

[J 

Residential] 

 Timber-Cutover [1 

Developmental [3 Utiiity 

[1 (check one) 

Assessed Value {also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: $400,000 

$400,000 

What do you betieve Is the fair market value (aiso known as true cash value)? 

$685,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .6) 

$342 500 

assessed value) 

$342 500 

Fee Information 

Does the property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

issue? 

| Yes 

a No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equaiized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will he used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 

If your property is residential property (see MCL. 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is! 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $600,000.00 

$300.00 

If the property Is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee Is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

if the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitiol 

’s Signature: 

“Tn Attorney/Authorized rene 

SL 

P= (NP 

“ne AIT 

NJ

Page 4

Smeenge And Associates 

Uniform Residential Appraisal Report 

Fl # ESMI-0032430 

The pwpose 

of this summary appraisal regard 

Is 

to provide the lendefclient with an accurale, and adequately supported, opiplon 

of the market valie 

of the subject propery. 

Property Address 

4731 Rood Rd 

Oty 

Norton Shores 

Stale 

Mi 

ZeCode 

49444 

Sormower Chad Hulshlson 

Ownex of Pubio Record 

David J and Judith Glngras

Page 5

Uni

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.