Record Finder / 25-003698-TT
Michigan
Stephen M Westfield, Petitioner V City Of Ferrysburg, Respondent
- Petitioner
- Stephen M Westfield
- Respondent
- City Of Ferrysburg
Case overview
- Docket number
- 25-003698-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Ottawa
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 5 | Order of Dismissal | Not recorded | Not recorded | 10/28/2025 | Not recorded | Download |
| 4 | Motion to Withdraw Appeal was received. | PET | Not recorded | 10/06/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/28/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/28/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 08/30/2025 | $25.00 | Download |
Documents
Order_of_Dismissal.2025-10-28_14-35-55.0000.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 Stephen M Westfield, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003698 City Of Ferrysburg, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 2
MTT Docket No. 25-003698 Page 2 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 28, 2025 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 Stephen M Westfield, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003698 City Of Ferrysburg, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an answer or first responsive motion. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If
Page 4
MTT Docket No. 25-003698 Page 4 of 6 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: October 28, 2025 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 5
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I.
Page 6
MTT
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Westfield.pdfRead complete document text →
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Page 1
RECEIVED 0CT13 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Stephen M. Westfield , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. City of Ferrysburg Respondent(s) MOTION TO WITHDRAW APPEAL 1. I wish to withdraw my appeal in the above-captioned docket. 2. Good cause exists to grant withdrawal because: As of September 24,2025 the City agreed to grant the PRE and will refund the additional taxes that were paid. 3. | ask this Tribunal to grant my request to withdraw the appeal and dismiss the above- captioned docket. Please select one of the following: X_ Iam filing this Motion to Withdraw before Respondent filed an Answer or a responsive motion with the Tribunal. __ lamfiling this Motion to Withdraw after Respondent has filed an Answer or Responsive Motion with the Tribunal. attached to this Motion Respondent's written consent to withdraw my
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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.
Westfield.pdfRead complete document text →
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Page 1
AD RECEIVED SEP 042025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Stephen M Westfield Mailing Address (No., Street, P.O. Box or Rural Route) 17290 Peppermill Dr. City or Town State ZIP Code Spring Lake MI 49456 Telephone Number Fax Number 919.440.1194 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) steve.westfield@hotmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.L Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 3: Subject Property Information
Parcel Identification Number:
70-03-10-300-069
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [|] vest
[J No
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels,
1
** no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address (No., Street, City, ST, 2IP)
[If muitiple, list first property’s address]
17290 Peppermill Dr
Taxing Authority {City or Township)
County
Ferrysburg
Classification of Property:
Ottawa
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
I)
Section 4: Check which of the following
you are appealing
Principal Residence Exemption
J Qualified Agricultura Exemption
Section 5: Explain the Reason for this Appeal
This is new construction. The house was substantially complete by the end of February 2025. The city building
inspector was at the home together with the builder & electrical contractor on or about February 27.
During that visit
the builder asked if the inspector could do a final walkthrough to determine final occupancy.
Inspector noted 4 minor
items and indicated we were good for temporary occupancy. On March 4 our movers delivered our household goods tg
the home and by March 15 we were occupying the home full time.
In July
I completed the principal residence
exemption (PRE) affidavit indicating our occupancy date of mid-March.
Final occupancy permit was granted in July
and apparently the inspector never filed paperwork indicating approval of temporary occupancy. As a result, the City
Assessor denied our exemption for the 2025 tax year, and the summer tax bill was issued and is due without the
exemption.
City Assessor failed to notify of the denial on the proper form and faited to notify the county. Michigan
Department of Treasury guidelines do not require an occupancy permit as a condition to qualify for the PRE.
Section 6: Jurisdictional Issues
List the tax year(s) denied:
2025
indicate who denied the exemption under appeal:
Assessor County Treasurer or Equalization
Michigan Dept. of Treasury
July Board of Review December Board of Review
OtherPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Sig nature *Required = ‘Autharized pare of
Page 4
CITY OF FERRYSBURG 17520 RIDGE AVENUE PHONE 616-842-3803 P.O.BOX 38 FAX 616-844-( 200 FERRYSBURG, MI 49409-0038 www.ferrysburg.org August 08, 2025 Stephen Westfield 17290 Peppermill Dr Spring Lake, MI 49456 RE: _ Principal Residence Exemption Denial Dear Mr. Westfield, Regarding 17290 Peppermill I did not receive a temporary occupancy permit or occupancy permit prior to June 1, 2025, therefore you do not qualify for the principal residence exemption until 2026. The 2025 assessment on the house is a partial assessment based on December 3 1, 2024, and not a full assessment. The full assessment on the completed house will be on the 2026 July bill and the principal residence Exemption will be applied for the full assessment. If you have any questions, please let me know. Sincerely, CITY OF FERRYSBURG Heathen Singleton Assessor ¢: Amber Schaner, City Clerk/Treasurer
Page 5
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SC_Notice_of_Docket_Number.2025-10-28_14-31-44.0000.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 Stephen M Westfield, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003698 City Of Ferrysburg, 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 28, 2025 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 Stephen M Westfield, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003698 City Of Ferrysburg, 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 28, 2025 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 Stephen M Westfield, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003698 City Of Ferrysburg, 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 28, 2025 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.
Westfield.pdfRead complete document text →
Read document text excerpt
Page 1
AD RECEIVED SEP 042025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GOVERNOR DIRECTOR LANSING PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Stephen M Westfield Mailing Address (No., Street, P.O. Box or Rural Route) 17290 Peppermill Dr. City or Town State ZIP Code Spring Lake MI 49456 Telephone Number Fax Number 919.440.1194 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) steve.westfield@hotmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.L Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 3: Subject Property Information
Parcel Identification Number:
70-03-10-300-069
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [|] vest
[J No
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels,
1
** no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address (No., Street, City, ST, 2IP)
[If muitiple, list first property’s address]
17290 Peppermill Dr
Taxing Authority {City or Township)
County
Ferrysburg
Classification of Property:
Ottawa
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
I)
Section 4: Check which of the following
you are appealing
Principal Residence Exemption
J Qualified Agricultura Exemption
Section 5: Explain the Reason for this Appeal
This is new construction. The house was substantially complete by the end of February 2025. The city building
inspector was at the home together with the builder & electrical contractor on or about February 27.
During that visit
the builder asked if the inspector could do a final walkthrough to determine final occupancy.
Inspector noted 4 minor
items and indicated we were good for temporary occupancy. On March 4 our movers delivered our household goods tg
the home and by March 15 we were occupying the home full time.
In July
I completed the principal residence
exemption (PRE) affidavit indicating our occupancy date of mid-March.
Final occupancy permit was granted in July
and apparently the inspector never filed paperwork indicating approval of temporary occupancy. As a result, the City
Assessor denied our exemption for the 2025 tax year, and the summer tax bill was issued and is due without the
exemption.
City Assessor failed to notify of the denial on the proper form and faited to notify the county. Michigan
Department of Treasury guidelines do not require an occupancy permit as a condition to qualify for the PRE.
Section 6: Jurisdictional Issues
List the tax year(s) denied:
2025
indicate who denied the exemption under appeal:
Assessor County Treasurer or Equalization
Michigan Dept. of Treasury
July Board of Review December Board of Review
OtherPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Sig nature *Required = ‘Autharized pare of
Page 4
CITY OF FERRYSBURG 17520 RIDGE AVENUE PHONE 616-842-3803 P.O.BOX 38 FAX 616-844-( 200 FERRYSBURG, MI 49409-0038 www.ferrysburg.org August 08, 2025 Stephen Westfield 17290 Peppermill Dr Spring Lake, MI 49456 RE: _ Principal Residence Exemption Denial Dear Mr. Westfield, Regarding 17290 Peppermill I did not receive a temporary occupancy permit or occupancy permit prior to June 1, 2025, therefore you do not qualify for the principal residence exemption until 2026. The 2025 assessment on the house is a partial assessment based on December 3 1, 2024, and not a full assessment. The full assessment on the completed house will be on the 2026 July bill and the principal residence Exemption will be applied for the full assessment. If you have any questions, please let me know. Sincerely, CITY OF FERRYSBURG Heathen Singleton Assessor ¢: Amber Schaner, City Clerk/Treasurer
Page 5
122% Pegpenn i Dr, Se oN q Loke mr oy sb GRAND RAPIDS MI 493 ; aC Nd ) % 30 AUG 2025 PM 6 L /N > ea om Tox Trohweol GI (~. Hove SH | ons tng, LAY 4 §s33 TE—— sep ll pg bd aad L a a Jos]
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.