Record Finder / 26-003901-TT
Michigan
Scott M Katz Petitioner V Township Of Fredonia Respondent
- Petitioner
- Scott M Katz
- Respondent
- Township Of Fredonia
Case overview
- Docket number
- 26-003901-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Calhoun
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 10/27/2026 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/27/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/13/2026 | $250.00 | Download |
Documents
Katz 2.pdfRead complete document text →
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Page 1
RECEIVED 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 M.1. Last Name/Company Name Scott M Katz Mailing Address (No., Street, P.O. Box or Rural Route) 8371 15 1/2 Mile Road City or Town State ZIP Code [nag is dein mun mp von x) Jd fat: $250.00 Telephone Number 269-275-4477 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s ABGHREY ATEHEZEA Representative’s Contact Information First Name 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 you are appealing more than one parcel, are they contiguous or adjoining? appealing? [J vest [J No 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 8371 15 1/2 Mile Road City or Town County State ZIP Code Marshall Calhoun MI 49068 AUG 13 2026 [WY Marshall Mi 49068 eanTafos All Ori/dncd 4 po pzhing
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BET, 5 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [O Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Petitioner appeals the 2026 valuation, record inaccuracy, and non-uniformity of the assessment roll under MCL 211.10e. Local administrative exhaustion was fully satisfied and rendered futile via a unilateral, pre-meeting written jurisdictional bar issued by the local Assessor on July 21, 2026, which constitutes the Notice Giving Rise to Appeal under TTR 279. Petitioner submitted a timely L-3045 petition to the Township Clerk and physically appeared at the July Board of Review (JBOR) with the L-4035 packets, where the JBOR committed gross Open Meetings Act (MCL 15.263) and Constitutional Due Process violations, including a verbal refusal by a Board panel member to consider any petition not pre-approved by the Assessor. The active tax roll relies on explicit, non- discretionary Qualified Errors under MCL 211.53b(10)(c), utilizing inaccurate structural footprints for the on-site Farrowing Barn (logged at 864 sq ft; actual size is 1,024 sq ft) and the Utility Barn (logged at 768 sq ft; actual size is 1,344 sq ft). See attached Section 5 Expanded Addendum for full legal grounding, factual details, and specific relief sought within the scope of the Small Claims Division. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [] Yes No If Yes, check which BOR you attended: OJ March O July Od December If No, please check the applicable reason(s): O Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping [J other ps If you checked “other” above, explain: /
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels. Parcel Number: 11-122-027-00 Classification of Property: Real Personal [J (check one) Agricultural Commercial (J Industrial (J ~~ Residential (1 ~~ Timber-Cutover [1 ~~ Developmental [] Utility [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: 516,100 149,840 What do you believe is the fair market value (also known as true cash value)? 1,061,200 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 530,600 assessed value) 149,840 Fee Information Does the property 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? WM ves [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 Equalized 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 be 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 $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is:
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STAT
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.
SC_Notice_of_Docket_Number.2026-10-27_09-45-47.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Scott M Katz, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-003901 Township Of Fredonia, 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: October 27, 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
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Scott M Katz 8371 15 1/2 Mile Rd Marshall , MI 49068
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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 Scott M Katz, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-003901 Township Of Fredonia, 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: October 27, 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.
Katz 2.pdfRead complete document text →
Read document text excerpt
Page 1
RECEIVED 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 M.1. Last Name/Company Name Scott M Katz Mailing Address (No., Street, P.O. Box or Rural Route) 8371 15 1/2 Mile Road City or Town State ZIP Code [nag is dein mun mp von x) Jd fat: $250.00 Telephone Number 269-275-4477 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s ABGHREY ATEHEZEA Representative’s Contact Information First Name 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 you are appealing more than one parcel, are they contiguous or adjoining? appealing? [J vest [J No 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 8371 15 1/2 Mile Road City or Town County State ZIP Code Marshall Calhoun MI 49068 AUG 13 2026 [WY Marshall Mi 49068 eanTafos All Ori/dncd 4 po pzhing
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BET, 5 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) True Cash and Taxable Value [O Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Petitioner appeals the 2026 valuation, record inaccuracy, and non-uniformity of the assessment roll under MCL 211.10e. Local administrative exhaustion was fully satisfied and rendered futile via a unilateral, pre-meeting written jurisdictional bar issued by the local Assessor on July 21, 2026, which constitutes the Notice Giving Rise to Appeal under TTR 279. Petitioner submitted a timely L-3045 petition to the Township Clerk and physically appeared at the July Board of Review (JBOR) with the L-4035 packets, where the JBOR committed gross Open Meetings Act (MCL 15.263) and Constitutional Due Process violations, including a verbal refusal by a Board panel member to consider any petition not pre-approved by the Assessor. The active tax roll relies on explicit, non- discretionary Qualified Errors under MCL 211.53b(10)(c), utilizing inaccurate structural footprints for the on-site Farrowing Barn (logged at 864 sq ft; actual size is 1,024 sq ft) and the Utility Barn (logged at 768 sq ft; actual size is 1,344 sq ft). See attached Section 5 Expanded Addendum for full legal grounding, factual details, and specific relief sought within the scope of the Small Claims Division. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [] Yes No If Yes, check which BOR you attended: OJ March O July Od December If No, please check the applicable reason(s): O Not required to attend Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping [J other ps If you checked “other” above, explain: /
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels. Parcel Number: 11-122-027-00 Classification of Property: Real Personal [J (check one) Agricultural Commercial (J Industrial (J ~~ Residential (1 ~~ Timber-Cutover [1 ~~ Developmental [] Utility [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: 516,100 149,840 What do you believe is the fair market value (also known as true cash value)? 1,061,200 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 530,600 assessed value) 149,840 Fee Information Does the property 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? WM ves [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 Equalized 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 be 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 $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is:
Page 4
STAT
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.