Stephen C Zimmerman, Petitioner V Township Of Holmes, 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 

Stephen C Zimmerman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003581 

 

Holmes Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on October 13, 2025. 

The POJ states, in pertinent part, “[t]he parties have 20 days from the ‘Entered’ date 

below to notify the Tribunal in writing, by mail or by electronic filing, if they do not agree 

with the POJ and to state in writing why they do not agree with the POJ (i.e., file 

exceptions to the POJ).” 

 

On October 31, 2025, Petitioner filed exceptions to the POJ.1 In the exceptions, 

Petitioner contends that the Tribunal’s explanation and application of “capped value” is 

not understandable and does not comply with law or with their contentions. Petitioner 

contends the property was uncapped and should remain capped as qualified agricultural 

land. Petitioner requests a different, lawful adjustment to the assessor’s erroneous, 

unlawful assessment. A $56,356 adjustment must be made after its admission into 

evidence, and Petitioner contends that the taxable value (TV) should be lowered as a 

result. 

 

Respondent has not filed exceptions to the POJ or a response to Petitioner’s 

exceptions. 

 

The Tribunal has considered the exceptions and the case file and finds that the 

Administrative Law Judge (ALJ) properly considered the testimony and evidence 

submitted in rendering the POJ. Specifically, the contentions addressed in the 

exceptions were already correctly addressed in the POJ. The evidence demonstrates 

there was no uncapping as defined by MCL 211.27a. There is also no legal basis under 

that subsection or MCL 211.34d for a removal of TV as losses in the manner requested 

by Petitioner. The adjustment to the TV is correct for the tax years at issue. Petitioner’s 

own evidence in the Notice of Assessment indicates that the property was not 

uncapped, and there is no affidavit filed indicating that Petitioner sought to remain 

capped as agricultural property. Overall, there is no basis in evidence or law for 

Petitioner’s contentions or for the exceptions. 

 

1 The Tribunal issued a Notice of No Action on November 7, 2025, because Petitioner did not submit 

proof of service of the exceptions upon Respondent as required by TTR 291. Petitioner submitted the 

required proof of service on November 20, 2025, and as a result, the exceptions are properly pending.

Page 2

MTT Docket No. 24-003581 

Page 2 of 4 

 

Given the

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MTT

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M

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Page 1

MI Tax Tribunal Exception to Proposed Opinion and Judgement 

RECEIVED 

P- 

NOV 2 6 2025 

From: Stephen C Zimmerman, Petitioner 

TAX TRIBUNAL 

Docket Number 24-003581-TT 

MICHIGAN 

October 31, 2025 

I'm grateful that you could provide sections of law and perhaps some semblance 

of calculations in this matter. 

| was not provided any clear law or formula by 

Holmes Township Board of Review nor its original assessor nor subsequent 

assessor since the beginning of this disagreement. 

1 am still in strong belief that my property’s 2023 taxable value was uncapped. 

Further, 

| am being punished by Holmes Township Assessor(s) for their incorrect 

assessment of buildings on the subject property prior to my purchase. 

| believe 

that the 2024 taxable value for just the land can be calculated by lawful 

application and using proper formulas to determine the taxable value of the land. 

There is law that indicates that agricultural land taxable value shall remain the 

taxable value before any transfer occurred. Please refer to MCL 211.27a(8). 

This section of law indicates that the local tax collecting unit must revise the 

taxable value as if there had been no transfer of ownership. The revision of the 

taxable value on this agricultural land was not completed to this section of law. 

In your summary of evidence, it is stated that the “Capped Taxable Value” of my 

property is $85,152. 

| have not seen any calculation nor any reference to law 

that this “capped taxable value” is accurate nor even acceptable. How does this 

number lawfully arrive? 

| deserve an explanation of how this “Capped Taxable 

Value” is determined. 

The total 2023 taxable value of my property, which erroneously included 

buildings, was $140,498. 

If $85,152 is the capped value for the land, that would 

mean that the building’s taxable value was $55,346. This is completely 

inaccurate when comparing the assessors Valuation Report of the S.E.V. of the 

buildings separate from the land. The capped taxable value is a very 

disproportionate value for both assets especially when the S.E.V. is disclosed on

Page 2

the assessor cards for 2024. 

| contest that the $85,152 of capped value for the 

land is very inaccurate. 

The assessor proclaims that the 2024 S.E.V. for the buildings is $185,100. The 

assessor proclaims that the 2024 S.E.V. of my property (land) is $76,000. 

| 

believe a different “Adjustment” needs to occur on the assessor's valuation 

report. The “Adjustment” of $56,356 must be a lawful inclusion on this report 

because it is allowed as evidence in this case. 

If that adjustment is lawful, 

it should be allowed to be in proper apportionment to 

the S.E.V. to T.V. relationship. The $76,000 S.E.V. of land is 29.1% of the total 

S.E.V. of the total assessment including buildings, ($76,000 + $185,100). The 

capped value of the land should be 29.1%

Page 3

o

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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

Stephen C Zimmerman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003581 

Township Of Holmes,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Exceptions (“document”). You were, 

however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.1 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: November 7, 2025

By: Tribunal Clerk

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 225(7) and 227(12).

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

Stephen C Zimmerman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

 MTT Docket No. 24-003581 

Township Of Holmes,

Respondent.

NOTICE OF NO ACTION

TAKE NOTICE that the Tribunal has received Exceptions (“document”). You were, 

however, required to file proof demonstrating the service of that document on the 

opposing party (“proof of service”) and no proof of service has been filed.2 As such, the 

document is not properly pending and no action will be taken unless the required proof 

of service is filed within 14 days of the issuance of this notice. If the required proof of 

service is not filed within 14 days, you will be required to re-file the document with the 

appropriate filing fee and proof that the re-filed document was served on the opposing 

party.

Entered: November 7, 2025

By: Tribunal Clerk

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

Page 3

STATE

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Page 1

Mi Tax Tribunal Exception to Proposed Opinion and Judgement 

RECEIVED 

From: Stephen C Zimmerman, Petitioner 

NOV.0'5 2025 

Docket Number 24-003581-TT 

MICHIGAN TAX TRIBUNAL. 

October 31, 2025 

I'm grateful that you could provide sections of law and perhaps some semblance 

of calculations in this matter. 

t was not provided any clear law or formula by the 

Holmes Township Board of Review nor its original assessor nor subsequent 

assessor since the beginning of this disagreement. 

I'am still in strong belief that my property's 2023 taxable value was uncapped. 

Further, 

| am being punished by Holmes Township Assessor(s) for their incorrect 

assessment of buildings on the subject property prior to my purchase. 

1 believe 

that the 2024 taxable value for just the fand can be calculated by lawful 

application and using proper formulas to determine the taxable value of the land. 

There is law that indicates that agricultural land taxable value shall remain the 

taxable value before any transfer occurred. Please refer to MCL 211.27a(8). 

This section of law indicates that the local tax collecting unit must revise the 

taxable value as if there had been no transfer of ownership. The revision of the 

taxable value on this agricultural land was not completed to this section of law. 

In your summary of evidence, it is stated that the “Capped Taxable Value” of my 

property is $85,152. 

| have not seen any calculation nor any reference to law 

that this “capped taxable value” is accurate nor even acceptable. How does this 

number lawfully arrive? 

{ deserve an explanation of how this “Capped Taxable 

Value” is determined. 

The total 2023 taxable value of my property, which erroneously included 

buildings, was $140,498. 

If $85,152 is the capped taxable value for the land, that 

would mean that the building's taxable value was $55,346. This is completely 

inaccurate when comparing the assessors Valuation Report of the S.E.V. of the 

buildings separate from the land. The capped taxable value is a very 

disproportionate value for both assets especially when the S.E.V. is disclosed on

Page 2

the assessor cards for 2024. 

| contest that the $85,152 of capped taxable value 

for the land is very inaccurate. 

The. assessor proclaims that the 2024 S.E.V. for the buildings is $185,100. The 

assessor proclaims that the 2024 S.E.V. of my property (land) is $76,000. 

| 

‘believe a different “Adjustment” needs to occur on the assessor's valuation 

report. The “Adjustment” of $56,356 must be a lawful inclusion on this report 

because it is allowed as evidence in this case. 

If an adjustment is lawful, it should be allowed to be in proper apportionment to 

the S.E.V. to T.V. relationship. The $76,000 S.E.V. of land is 29.1% of the total 

S.E.V. of the total assessment including buildings, ($76,000 + $185,100). The 

capped value of the land

Page 3

BO

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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 

Stephen C Zimmerman, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003581 

 

Holmes Township, 

 

Case Type: Taxable Value 

Respondent. 

 

 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Erissa J. Glekler, Administrative Law Judge 

Location of Hearing: 

 

 

Telephonic 

Hearing Held on: 

 

 

 

August 21, 2025 

Appearances on Behalf of Petitioner: 

Stephen C Zimmerman 

Appearances on Behalf of Respondent: Brent Desjarlais 

 

PROPOSED JUDGMENT 

 

The subject property’s taxable value (TV) for the tax year at issue shall be as follows: 

 

 

Parcel Number: 55-006-004-008-00 

Year

TV

2024

$76,000

2025

$78,356

 

PROCEDURAL HISTORY 

 

Petitioner protested the property’s TV to the 2024 March Board of Review (BOR). 

 

Petitioner filed a petition with the Tribunal on June 3, 2024; Respondent filed an answer 

to the petition on October 27, 2024. 

 

The amount of the TV in dispute, as set forth in the pleadings, for all tax years at issue 

is within the jurisdictional limits of the Small Claims Division.1 Further, the property’s TV 

for subsequent tax years is included in this proceeding.2 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether the property’s TV exceeds the amount provided by 

MCL 211.27a. 

 

1 See MCL 205.762(1). 

2 See MCL 205.737(5)(b).

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MTT Docket No. 24-003581 

Page 2 of 6 

 

Pursuant to MCL 211.27a, a property’s TV is the lesser of the property’s SEV or capped 

TV, and a property’s capped TV is, absent a transfer of ownership, determined 

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the 

lesser of the rate of inflation or 5%, and statutory additions, including new construction 

and omitted property (i.e., property not previously assessed).3 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

Petitioner’s contentions of TV: 

 

Parcel Number: 55-006-004-008-00 

Year

TV

2024

$41,963

2025*

*Petitioner did not provide value contentions for the 2025 tax year. 

 

The exhibits offered by Petitioner may be viewed on lines 1 and 13 of the docket 

maintained in this case.4 

 

No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends 

that Respondent improperly uncapped the subject property’s TV for the 2024 tax year. 

After purchasing the property in 2023, Petitioner notified Respondent’s assessor that 

the assessment improperly included value for building improvements and needed to be 

corrected to reflect the value of the

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MTT

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MT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen C Zimmerman,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-003581

Township Of Holmes, 

Respondent.

NOTICE OF TELEPHONE HEARING

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

generally 30 minutes in length. 

HEARING DATE:

August 21, 2025 

HEARING TIME:

3:15 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122943514 

 

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

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

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

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

party or parties in default.

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

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

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

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

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

dokumento.

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MTT Docket No. 24-003581

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

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

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

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

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

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

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

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

Tribunal.

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

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

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

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

testimony.

DOCUMENTATION: Parties are required to submit all

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MTT

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MTT

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STAT

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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

Stephen C Zimmerman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003581

Township Of Holmes,

Respondent.

NOTICE OF FILING

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

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

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

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

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

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

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

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

information.

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

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

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

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

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

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

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

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

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

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

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

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

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

Page 2

MTT Docket No. 24-003581

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at

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STA

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen C Zimmerman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003581

Township Of Holmes,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 30, 2024, 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_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 31, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen C Zimmerman, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003581

Township Of Holmes,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

was held in default on September 30, 2024, 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_________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 31, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

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Page 2

Micigan Deparment of Tioasury. 

THIS 

1S NOT A TAX BILL 

L-4400 

1019 (Rev, 11-23} 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued. under the authority of P.A. 206 of 1893, Sec. 211.24 {¢) and Sec.211.34¢, as amended. 

Thisis a mode! assessment nolice fo be used by the local assessor. 

FROME LOLMES TOWNSHIP HALL 

PARCEL IDENTIFICATION 

W7258 CHEESE FACTORY RD 

E 

. 

004-008. 

DAGGETT, MICHIGAN 49821 

PARCEL NUMBER: 

55006-004-008-00 

PROPERTY ADDRESS: 

N 11995 P-1 RD VAC 

DAGGETT, Mi 49821 

LEGAL DESCRIPTION: 

HO-4 6/7 401-402 SEC 4 T36N R27W N 1/2 OF SE 1/4. 80 A. 

| 

OWNERS NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

| 

ZIMMERMAN STEPHEN C & MARY K 

9% Exempt As "Homeowners Principal Residence": 

00% 

| 

6839 DELTA L.92 DR. 

% Exempt As "Qualified Agricultural Property: 

100.00% 

| 

ESCANABA MI 49829 

% Exempt As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property": 

0 Yes 

No 

Exempt As "Development Property”: 

[1 Yes 

No 

ACCORDING TO MCL 211.34c THIS PROPERTY iS CLASSIFIED AS: 

101 

(AGRICULTURAL-IMPROVED) Thee is fe aldin 

3 

an fis 

roe 

1 

PRIOR YEAR'S CLASSIFICATION: 

101 

(AGRICULTURAL-IMPROVED) 

© 

— 

o 

CURRENT 

CHANGE FROM 

or Sey ly 

OO 

pmeraom | reve Ao 

| 

Prick YEARTO 

Oikiardly —— 

1. TAXABLE VALUE: 

powinlred 5 orci dings, omin 

140,498 

76,000 

64,498 

2. ASSESSED VALUE: 

i 

229,300 

76,000 

153,300 

3, TENTATIVE EQUALIZATION FACTOR: 

1.000 

Ra 

. 

= 

: 

fh 

4. STATE EQUALIZED VALUE (SEV): 

229,300 

76,000 

-153,300 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason: 

| 

Not 

OF. 

The 2024 Inflation rate Muitiplier is: 1.05 

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

Name: 

Phone: 

Email Address: 

ROBERT DESJARLAIS 

(906) 753-4387 

RDESJARLAIS52@GMAIL.COM 

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

,

Page 3

wichigan Department of Treasury 

518 (Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

[Owner's Name (Pie ase Print or Type) 

Festonsrs Name (ft Other than Guner. Please Pent or Type) 

Stephen C & Mary K

Page 4

Michiga

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

Valuation Report

DB:

Holmes 2024

10/25/2024

04:01 PM

 76,000 76,000 76,000 85,152 76,000 76,000

2024 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT

 0 -56,356 96,944 0 -5,098 59,400

2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses

 229,300 229,300 229,300 140,498 5.00

2023 Assessed MBOR S.E.V. Base for Cap C.P.I.

Est. TCV/Total Floor Area = 0.00, Most recent sale 12/28/2023 for 300,000

2024 Est. T.C.V. 006-004-008-00 = 152,000

 80.00 Total Acres Total Est. Land Value = 152,000

HOLMES ACR HARDWOODS 60.00 Acres 1900 100 114,000

HOLMES ACR MIXED HDW. 20.00 Acres 1900 100 38,000

Description Frontage Depth Front Depth Rate %Adj. Reason Value

 * Factors *

Land Value Estimates for Land Table 1A.AGRICULTURAL

Map #: 006-HOLMES TOWNSHIP DAGGETT, MI 49821 

Property Class: 101 N 11995 P-1 RD VAC 

55006-004-008-00 2024 Est. T.C.V. ZIMMERMAN STEPHEN C & MARY K

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

*** Information herein deemed reliable but not guaranteed***

MENOMINEE

County:

006-HOLMES TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

55006-004-002-00

23,144C

67,200

15,100

52,100

2021

23,907C

64,900

12,800

52,100

2022

25,102C

88,500

17,400

71,100

2023

128,148C

256,200

185,100

71,100

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 6.68 756 90 4,545

 Total Estimated Land Improvements True Cash Value = 4,545

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

HOLMES ACR B&T COMBINED 39.00 Acres 1650 100 64,350

HOLMES ACR HIGH HAY/FIELD 41.00 Acres 1900 100 77,900

 80.00 Total Acres Total Est. Land Value = 142,250

Land Value Estimates for Land Table LAND5.ACRES RATE 5

RJD 07/11/2023 INSPECTED

RJD 12/26/2019 

RKD 08/15/2016 

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Mellen, County of

Menominee, Michigan

Comments/Influences

HO-4 6/7 103-104 SEC 4 T36N R27W S 1/2 OF

NE 1/4. 80 A.

Tax Description

MASSARINI RICHARD D & SUSAN M

PO BOX 70

DAGGETT MI 49821

Owner's Name/Address

N11995 P-1 RD

Property Address

2024 Est TCV 512,367 TCV/TFA: 295.14

MAP NUM: 

P.R.E. 100% 12/11/2002 Qual. Ag.

School: STEPHENSON AREA PUBLIC SCHS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: AGRICULTURAL-IMPRO

0.0

DEED

544/522

03-ARM'S LENGTH

WD

11/01/2004

10

MASSARINI RICHARD

MASSARINI RICHARD

0.0

DEED

544/522 628/241

21-NOT USED/OTHER

QC

02/13/2008

0

MASSARINI RICHARD D & SUSA

MASSARINI RICHARD

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/25/2024

006-004-002-00 AFTER adding improvements

Page 2

Class: D -5

Effec. Age: 32

Floor Area: 560 

Total Base New : 59,418 E.C.F.

Total Depr Cost: 40,406 X 0.850

Estimated T.C.V: 34,345 

Cost Est. for Res. Bldg: 1 Single Family 2S Cls D -5 Blt 0

(11) Heating System: Space Heater

Ground Area = 560 SF Floor Area = 560 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=68/100/100/100/68

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Piers 560 

 Total: 56,805 38,629

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 -3,176 -2,160 

Water/Sewer

 Water Well, 100 Feet 1 5,389 3,665 

Lump Sum Items

 2 WOOD SHELTERS LITTLE VALUE 400 272 

 Totals: 59,418 40,406

Notes: 

 ECF ( AGRICULTURAL) 0.850 => TCV: 34,345

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior:

Page 3

Cla

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

*** Information herein deemed reliable but not guaranteed***

MENOMINEE

County:

006-HOLMES TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

55006-004-002-00

23,144C

67,200

15,100

52,100

2021

23,907C

64,900

12,800

52,100

2022

25,102C

88,500

17,400

71,100

2023

26,357C

89,700

18,600

71,100

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

HOLMES ACR B&T COMBINED 39.00 Acres 1650 100 64,350

HOLMES ACR HIGH HAY/FIELD 41.00 Acres 1900 100 77,900

 80.00 Total Acres Total Est. Land Value = 142,250

Land Value Estimates for Land Table LAND5.ACRES RATE 5

RJD 07/11/2023 INSPECTED

RJD 12/26/2019 

RKD 08/15/2016 

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Mellen, County of

Menominee, Michigan

Comments/Influences

HO-4 6/7 103-104 SEC 4 T36N R27W S 1/2 OF

NE 1/4. 80 A.

Tax Description

MASSARINI RICHARD D & SUSAN M

PO BOX 70

DAGGETT MI 49821

Owner's Name/Address

N11995 P-1 RD

Property Address

2024 Est TCV 179,322 TCV/TFA: 320.22

MAP NUM: 

P.R.E. 100% 12/11/2002 Qual. Ag.

School: STEPHENSON AREA PUBLIC SCHS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: AGRICULTURAL-IMPRO

0.0

DEED

544/522

03-ARM'S LENGTH

WD

11/01/2004

10

MASSARINI RICHARD

MASSARINI RICHARD

0.0

DEED

544/522 628/241

21-NOT USED/OTHER

QC

02/13/2008

0

MASSARINI RICHARD D & SUSA

MASSARINI RICHARD

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/25/2024

006-004-002-00 BEFORE adding improvements

Page 2

Class: D -5

Effec. Age: 32

Floor Area: 560 

Total Base New : 59,418 E.C.F.

Total Depr Cost: 40,406 X 0.850

Estimated T.C.V: 34,345 

Cost Est. for Res. Bldg: 1 Single Family 2S Cls D -5 Blt 0

(11) Heating System: Space Heater

Ground Area = 560 SF Floor Area = 560 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=68/100/100/100/68

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Piers 560 

 Total: 56,805 38,629

Other Additions/Adjustments

Plumbing

 3 Fixture Bath 1 -3,176 -2,160 

Water/Sewer

 Water Well, 100 Feet 1 5,389 3,665 

Lump Sum Items

 2 WOOD SHELTERS LITTLE VALUE 400 272 

 Totals: 59,418 40,406

Notes: 

 ECF ( AGRICULTURAL) 0.850 => TCV: 34,345

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

 

 

Type

Area

Page 3

Tota

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

*** Information herein deemed reliable but not guaranteed***

MENOMINEE

County:

006-HOLMES TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

55006-004-008-00

129,534C

190,400

135,900

54,500

2021

133,808C

169,400

114,900

54,500

2022

140,498C

229,300

155,800

73,500

2023

76,000S

76,000M

76,000

0

76,000

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

HOLMES ACR MIXED HDW. 20.00 Acres 1900 100 38,000

HOLMES ACR HARDWOODS 60.00 Acres 1900 100 114,000

 80.00 Total Acres Total Est. Land Value = 152,000

Land Value Estimates for Land Table 1A.AGRICULTURAL

RJD 07/11/2023 INSPECTED

RJD 12/26/2019 

RKD 08/15/2016 

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

X

Improved

 

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Mellen, County of

Menominee, Michigan

SUNPORCH ADDED 2014

Comments/Influences

HO-4 6/7 401-402 SEC 4 T36N R27W N 1/2 OF

SE 1/4. 80 A.

Tax Description

ZIMMERMAN STEPHEN C & MARY K

6839 DELTA L.92 DR.

ESCANABA MI 49829

Owner's Name/Address

N 11995 P-1 RD VAC

Property Address

11495

06/12/2007

2024 Est TCV 152,000

11650

06/12/2007

MAP NUM: 

P12965-13

10/09/2013

P.R.E. 100% 12/11/2002 Qual. Ag.

12965

10/09/2013

School: STEPHENSON AREA PUBLIC SCHS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: AGRICULTURAL-IMPRO

0.0

DEED

544/522

16-LC PAYOFF

WD

11/01/2004

10

MASSARINI RICHARD

MASSARINI RICHARD

0.0

DEED

544/522 628/241

21-NOT USED/OTHER

QC

02/13/2008

0

MASSARINI RICHARD D & SUSA

MASSARINI RICHARD

0.0

OTHER

923/460

07-DEATH CERTIFICATE

OTH

07/01/2023

0

MASSARINI RICHARD D

0.0

DEED

924/789

03-ARM'S LENGTH

WD

12/28/2023

300,000

ZIMMERMAN STEPHEN C & MARY

MASSARINI SUSAN M

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/25/2024

006-004-008-00 AFTER further adjusting land values & MBOR determination

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

*** Information herein deemed reliable but not guaranteed***

MENOMINEE

County:

006-HOLMES TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

55006-004-008-00

129,534C

190,400

135,900

54,500

2021

133,808C

169,400

114,900

54,500

2022

140,498C

229,300

155,800

73,500

2023

73,500S

73,500

0

73,500

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

HOLMES ACR B&T COMBINED 20.00 Acres 1650 100 33,000

HOLMES ACR HIGH TIMBER 60.00 Acres 1900 100 114,000

 80.00 Total Acres Total Est. Land Value = 147,000

Land Value Estimates for Land Table LAND5.ACRES RATE 5

RJD 07/11/2023 INSPECTED

RJD 12/26/2019 

RKD 08/15/2016 

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

X

Improved

 

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Mellen, County of

Menominee, Michigan

SUNPORCH ADDED 2014

Comments/Influences

HO-4 6/7 401-402 SEC 4 T36N R27W N 1/2 OF

SE 1/4. 80 A.

Tax Description

MASSARINI RICHARD D & SUSAN M

PO BOX 70

DAGGETT MI 49821

Owner's Name/Address

N11995 P-1 RD

Property Address

11650

06/12/2007

2024 Est TCV 147,000

11495

06/12/2007

MAP NUM: 

12965

10/09/2013

P.R.E. 100% 12/11/2002 Qual. Ag.

P12965-13

10/09/2013

School: STEPHENSON AREA PUBLIC SCHS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: AGRICULTURAL-IMPRO

0.0

DEED

544/522

16-LC PAYOFF

WD

11/01/2004

10

MASSARINI RICHARD

MASSARINI RICHARD

0.0

DEED

544/522 628/241

21-NOT USED/OTHER

QC

02/13/2008

0

MASSARINI RICHARD D & SUSA

MASSARINI RICHARD

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/25/2024

006-004-008-00 AFTER removing improvements

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

*** Information herein deemed reliable but not guaranteed***

MENOMINEE

County:

006-HOLMES TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

55006-004-008-00

129,534C

190,400

135,900

54,500

2021

133,808C

169,400

114,900

54,500

2022

140,498C

229,300

155,800

73,500

2023

147,522C

240,000

166,500

73,500

2024

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

Land Improvement Cost Estimates

Description Rate Size % Good Cash Value

D/W/P: 3.5 Concrete 6.68 756 90 4,545

 Total Estimated Land Improvements True Cash Value = 4,545

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

HOLMES ACR B&T COMBINED 20.00 Acres 1650 100 33,000

HOLMES ACR HIGH TIMBER 60.00 Acres 1900 100 114,000

 80.00 Total Acres Total Est. Land Value = 147,000

Land Value Estimates for Land Table LAND5.ACRES RATE 5

RJD 07/11/2023 INSPECTED

RJD 12/26/2019 

RKD 08/15/2016 

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Mellen, County of

Menominee, Michigan

SUNPORCH ADDED 2014

Comments/Influences

HO-4 6/7 401-402 SEC 4 T36N R27W N 1/2 OF

SE 1/4. 80 A.

Tax Description

MASSARINI RICHARD D & SUSAN M

PO BOX 70

DAGGETT MI 49821

Owner's Name/Address

N11995 P-1 RD

Property Address

11495

06/12/2007

2024 Est TCV 480,045 TCV/TFA: 408.20

11650

06/12/2007

MAP NUM: 

P12965-13

10/09/2013

P.R.E. 100% 12/11/2002 Qual. Ag.

12965

10/09/2013

School: STEPHENSON AREA PUBLIC SCHS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: AGRICULTURAL-IMPRO

0.0

DEED

544/522

16-LC PAYOFF

WD

11/01/2004

10

MASSARINI RICHARD

MASSARINI RICHARD

0.0

DEED

544/522 628/241

21-NOT USED/OTHER

QC

02/13/2008

0

MASSARINI RICHARD D & SUSA

MASSARINI RICHARD

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/25/2024

006-004-008-00 BEFORE removing improvements

Page 2

Class: BC

Effec. Age: 10

Floor Area: 1,176 

Total Base New : 402,187 E.C.F.

Total Depr Cost: 364,716 X 0.850

Estimated T.C.V: 310,009 

Cost Est. for Res. Bldg: 1 Single Family 2S Cls BC Blt 2008

(11) Heating System: Forced Heat & Cool

Ground Area = 1176 SF Floor Area = 1176 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=90/100/100/100/90

Building Areas

Stories Exterior Foundation Size Cost New Depr. Cost 

1 Story Siding Basement 1,176 

 Total: 221,043 198,938

Other Additions/Adjustments

 Basement Living Area 1100 57,684 52,492 

 Basement, Outside Entrance, Below Grade 1 3,517 3,165 

Plumbing

 3 Fixture Bath 1 6,686 6,017 

 2 Fixture Bath 1 4,480 4,032 

 Ceramic Tile

Page 3

Tot

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

2024 VACANT LAND STUDY WOODS H

Parcel

Date

Sale Price

Acres

Price per Acre

WOODS

$1,891

Range

$643 - 1,788

 Office of Robert Desjarlais, Assessor

 rdesjarlais52@gmail.com

 Prepared by the Office of Robert Desjarlais, Assessor

 rdesjarlais52@gmail.com

04/01/2021 - 03/31/2023

04/01/2021 - 03/31/2023

009-133-005-00

4/14/2021

$120,000

60.0

 & -134-008-00

002-124-009-20

04/28/22

$69,900

40

$2,000

003-225-001-25

1/11/22

$72,000

40

$1,800

$1,748

007-426-005-00

5/4/2021

$76,500

39.00

$1,962

$338,400

179.0

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003581

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Holmes (MENOMINEE)

First Name

Brent

M.I.

Last Name/Company Name/Unit of Government

Desjarlais

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

1800 16th Ave

City or Town

Menominee

State

Michigan

ZIP Code

49858

Telephone Number

906-424-1198

Fax Number

E-mail Address

bpsassessing@gmail.com

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

First Name

Brent

M.I.

Last Name

Desjarlais

Firm Name (if any)

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

W7258 Cheese Factory Rd.

City or Town

Daggett

State

Michigan

ZIP Code

49821

Telephone Number

906-424-1198

Fax Number

E-mail Address

bpsassessing@gmail.com

Section 3: Subject Property Information

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

No

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

N/A 

Section 4: Explain Your Answer to this Appeal

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

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

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

I would like to thank the Michigan Tax Tribunal Small Claims division for taking the time to hear this case regarding MTT Docket No. 24-003581. The prior 

Assessor of Record, Robert Desjarlais, passed away March 27, 2024. Although he principally handled this situation, I worked with him and am aware of the details. 

As such and as the current Assessor, I am acting as the Authorized Representative for the Respondent.

Mr. Zimmerman’s main contention here is that the parcel’s Assessed Value was uncapped to become the same as the Taxable value. This was not the case. The 

Taxable value was calculated after removing the buildings which were included in years prior where they should not have been. This fact was not noticed by either 

the previous owner nor Assessors as all parcels and improvements involved were adjacent and under the same ownership. However, once the Assessor was made 

aware of this along with the property sale and a land division as part of it, he took immediate action. As shown in the attached record cards, the structures and their 

associated values were removed from parcel 006-004-008-00 (Attachments 2-3) and moved to the correct parcel,

Page 3

STATE OF

Page 4

STATE

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

Stephen C Zimmerman,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 24-003581

Township Of Holmes,

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 277. 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: September 30, 2024

Patricia L. Halm, Tribunal Chair

Page 2

MTT Docket No. 24-003581

Page 2 of 4

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 219(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN,

Page 4

MTT Docket No.

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

Page 1

RECEIVED 

& 

JN 05 2024 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

PA 

El 

F Li 

i 

AND REGULATORY AFFAIRS 

MARLON 1. 

BROWN, DPA, 

GOVERNOR 

DEPARTMENT O 

CENSING AM 

MEHTEARERRY FhunAL 

¢ 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural 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 Clalms Petition, if applicable. if you do not 

submit this document, you may be hetd in default. 

Section 1: Petitioner's Contact information 

First Name 

wi. 

Last NamelCompany Name 

Stephen 

Cc 

Zimmerman 

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

6283 F Road 

City or Town 

State 

ZiP Code 

Bark River 

MI 

[49807 

Telephone Number 

Fax Number 

906-250-3997 

Email Address (do fot enter unfess you want MTT to send all correspondence via e-mall) 

zimmermanstephen23@gmail.com 

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

First Name 

Last Name 

Firm Name (7 any) 

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

City or Town 

State 

ZyP Code 

Telephone Number 

Fax Number 

E-mail Address {do not enter unless you wart MTT to send afl correspondence via e-mafl) 

Section 3: Subject Property Information 

How many 

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

parceisareyou | [7] vest 

[] No** 

appealing? 

“If yes, use a multiple parce! form for information regarding any contiguous parcels. 

*4f no, you must file separate appeats 

for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, ity, ST, ZIP) [i multipia, list first property's adress] 

N11995 P-1 Road, Daggett, Ml 49821 

Taxing Authority (City or Township) 

Holmes Township 

“Menominee

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[1 True Cash and Taxable Vatue 

£1 Poverty Exemption 

{4} Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[a Uncapping of Taxable Value 

[0 Efigible Manufacturing Personal Property (ESA) 

{3 Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| am appealing the calculation of taxable value on a parcel of farmland purchased in Holmes Township, 

Menominee County. 

[ believe the $76,000 taxable value was uncapped on the farmland portion of this 

parcel. This parcel originally had improvements incorrectly included on its valuation

Page 3

8

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.

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

Stephen C Zimmerman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003581

Township Of Holmes,

Respondent.

NOTICE OF DOCKET NUMBER

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

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

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

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

submitted in this case.

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

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

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

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

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

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

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 30, 2024

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen C Zimmerman,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003581

Township Of Holmes,

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

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 

& 

JN 05 2024 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

PA 

El 

F Li 

i 

AND REGULATORY AFFAIRS 

MARLON 1. 

BROWN, DPA, 

GOVERNOR 

DEPARTMENT O 

CENSING AM 

MEHTEARERRY FhunAL 

¢ 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural 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 Clalms Petition, if applicable. if you do not 

submit this document, you may be hetd in default. 

Section 1: Petitioner's Contact information 

First Name 

wi. 

Last NamelCompany Name 

Stephen 

Cc 

Zimmerman 

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

6283 F Road 

City or Town 

State 

ZiP Code 

Bark River 

MI 

[49807 

Telephone Number 

Fax Number 

906-250-3997 

Email Address (do fot enter unfess you want MTT to send all correspondence via e-mall) 

zimmermanstephen23@gmail.com 

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

First Name 

Last Name 

Firm Name (7 any) 

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

City or Town 

State 

ZyP Code 

Telephone Number 

Fax Number 

E-mail Address {do not enter unless you wart MTT to send afl correspondence via e-mafl) 

Section 3: Subject Property Information 

How many 

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

parceisareyou | [7] vest 

[] No** 

appealing? 

“If yes, use a multiple parce! form for information regarding any contiguous parcels. 

*4f no, you must file separate appeats 

for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, ity, ST, ZIP) [i multipia, list first property's adress] 

N11995 P-1 Road, Daggett, Ml 49821 

Taxing Authority (City or Township) 

Holmes Township 

“Menominee

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

[1 True Cash and Taxable Vatue 

£1 Poverty Exemption 

{4} Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[a Uncapping of Taxable Value 

[0 Efigible Manufacturing Personal Property (ESA) 

{3 Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| am appealing the calculation of taxable value on a parcel of farmland purchased in Holmes Township, 

Menominee County. 

[ believe the $76,000 taxable value was uncapped on the farmland portion of this 

parcel. This parcel originally had improvements incorrectly included on its valuation

Page 3

8

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.