Stephen Munch, Petitioner V Township Of Hampton, 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 Munch, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket Nos. 24-000820, 

 

 

25-002344, & 25-002696 

 

Hampton Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER REMOVING DOCKET NO 24-000820 FROM ABEYANCE 

 

ORDER DISMISSING DOCKET NO 25-002344 

 

ORDER PARTIALLY GRANTING PETITIONER’S MOTION TO CONSOLDIATE 

DOCKET NOS 24-000820 AND 25-002696 

 

ORDER PLACING RESPONDENT IN DEFAULT IN DOCKET NO 25-002696 

 

On July 10, 2025, Petitioner filed a motion requesting that the Tribunal consolidate the 

above-captioned dockets. In the motion, Petitioner states that Docket No. 24-000820 

was held in abeyance pending a determination of the State Tax Commission (STC), 

which is now pending before the Tribunal in Docket No. 25-002696. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that it entered an 

order in Docket No 24-000820 on July 9, 2024, placing that case in abeyance pending 

the STC’s determination for Parcel No. 070-059-100-090-00 for tax years 2022 and 

2023. The STC issued an order resolving that appeal on June 17, 2025, and that 

decision was then appealed to the Tribunal as Docket No. 25-002696. As a result, 

removing Docket No 24-000820 from abeyance is appropriate at this time. 

 

Further, the Tribunal finds that the appeal in Docket No. 25-002344 is not properly 

pending. The petition in that case indicates that Petitioner is appealing the true cash, 

state equalized, and taxable values for Parcel No. 070-059-100-090-00 for tax year 

2025. However, that tax year is already properly pending in Docket No. 24-000820 as 

the subsequent tax year of a parcel under appeal in the Tribunal’s Small Claims division 

is automatically added to the appeal.1 Docket No. 25-002344 shall therefore be 

dismissed as a duplicate appeal. 

 

 

1 See MCL 205.737(5).

Page 2

MTT Docket Nos. 24-000820, 25-002344, & 25-002696 

Page 2 of 3 

 

Additionally, with respect to the Motion to Consolidate, the Tribunal finds that granting 

the motion is only appropriate for hearing purposes. The Tribunal shall issue separate 

decisions with respect to Docket Nos. 24-000820 and 25-002696. Specifically, the 

former case arises from a March Board of Review decision, and the latter case arises 

from an STC decision. Consolidation of the cases for decision purposes is not 

appropriate because the powers of the Tribunal in the cases varies based on the 

powers of the taxing authority from whom a final decision is appealed.2 However, the 

Tribunal finds that the efficient administration of justice requires that the cases be 

scheduled concurrently in separate hearings in the Small Claims division and preferably 

be considered by a common adjudicator. 

 

Finally, the Tribunal finds that it entered a Notice of Docket Number in Docket No. 25-

002696 on July 11, 2025. Respondent was required to file an answer within 28 days of 

that notice but failed to do so. Respondent shall therefore be placed in default for 

failure to comply with Tribunal rules.3 Therefore, 

 

IT IS ORDERED that Docket No. 24-000820 is REMOVED FROM ABEYANCE. 

 

IT IS FURTHER ORDERED that Docket No. 25-002344 is DISMISSED. 

 

IT IS FURTHER ORDERED that Petitioner’s Motion to Consolidate is PARTIALLY 

GRANTED with respect to conducting hearings for Docket Nos. 24-000820 and 25-

002696. 

 

IT IS FURTHER ORDERED that Respondent is PLACED IN DEFAULT in Docket No. 

25-002696. 

 

IT IS FURTHER ORDERED that Respondent shall submit an answer within 14 days of 

this order.4 Failure to comply with this order shall result in Respondent being required 

to file a motion to set aside the default (with appropriate motion fee).5 

 

 

 

2 See MCL 205.731 and Michigan Properties, LLC v Meridian Twp, 491 Mich 518; 817 NW2d 548 (2012). 

3 See TTR 237 and TTR 281. 

4 “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 225(5). 

5 See TTR 237.

Page 3

MTT Docket Nos. 24-000820, 25-002344, & 25-002696 

Page 3 of 3 

 

APPEAL RIGHTS 

If you disagree with the final decision in Docket No 25-002344, 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

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Page 1

RECEIVED 

AUG 01 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Stephen Munch, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 25-002344 

Township Of Hampton, 

Respondent. 

ORDER OF DEFAULT 

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore, 

IT IS ORDERED that Respondent is HELD IN DEFAULT. 

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

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

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

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

By: ali CAG 

A. 

H ale 

Entered: July 24, 2025 

Patricia L. Halm, Tribunal Chair 

PROOF OF SERVICE 

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

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

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

representatives. 

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Stephen Munch, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-000820 

Hampton Township, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER PLACING PETITIONER'S MOTION FOR RECONSIDERATION IN 

ABEYANCE 

ORDER PLACING RESPONDENT'S MOTION TO DISMISS IN ABEYANCE 

ORDER PLACING CASE IN ABEYANCE 

On May 6, 2024, Petitioner filed a motion asking the Tribunal to reconsider the Order of 

Partial Dismissal entered on April 26, 2024. 

in the motion, Petitioner states that the 

Tribunal should have jurisdiction over Petitioner's claims for 2022 and 2023 as a result 

of the timing of actions taken by Respondent in its 2023 December Board of Review 

(BOR), and its 2024 March BOR. 

On June 4, 2024, Respondent filed a motion asking the Tribunal to dismiss this appeal. 

In the motion, Respondent states that this property is currently pending before the State 

Tax Commission (STC) as a result of an omitted property (154) appeal. 

Petitioner has not filed a response to Respondent's motion. 

The Tribunal has considered the motions and the file in this case and finds that this 

case involves the addition of purportedly omitted property first addressed by 

Respondent's 2023 December BOR for the property at issue in MTT Docket No. 24- 

000147 (the other case), which is adjacent to the subject. As a result of a 154 petition, 

the other case was placed in abeyance pending STC action on the 154 petition. 

Likewise, this case presents issues of fact and law that are directly related to those in 

the other case. Specifically, there is an issue as to whether the purportedly omitted 

property is located on the subject property or on the adjacent property in the other case.

Page 3

MTT Docket No. 24-000820 

Page 2 of 2 

the instant appeal, placing this case in abeyance pending its final resolution will facilitate 

- 

the efficient administration of justice. Therefore, 

IT IS ORDERED that Petitioner's Motion for Reconsideration is PLACED IN 

ABEYANCE. 

IT IS FURTHER ORDERED that Respondent's Motion to Dismiss is PLACED IN 

ABEYANCE. 

IT IS FURTHER ORDERED that this case is PLACED IN ABEYANCE. 

IT IS FURTHER ORDERED that the parties shall notify the Tribunal in writing within 28 

days of the final resolution of the STC 154 action 

as to the need for further proceedings 

in this matter. 

Entered: July 9, 2024 

By (Falicig ov 

Nadim 

bwljcr 

PROOF OF SERVICE 

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

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

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

representatives. 

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN 

LANSING 

Stephen Munch, 

Petitioner. 

Vv. 

Hampton Township, 

Respondent. 

Michigan Tax Tribunal 

MTT DOCKET #: (current appeal) 

MTT DOCKET #: 25-002344 

\ 

MTT DOCKET #: 24-000820 (N 

aly ance 

Richard O. Milster (P3543 1) 

Attorney for Petitioner 

1038 Rosemary Court 

Essexville, MI 48732 

(989) 415-1618 

richmilster@gmail.com 

Assessing Department 

Hampton Charter Township 

801 W. Center Road 

Essexville, MI 48732 

(989) 893-7451 

Motion To Consolidate Appeals and Set for Hearing 

1. 

Petitioner filed an appeal for 2024 Docket # 24-000820, which has been held in abeyance 

pending the STC heating and decision which has occurred. 

2. 

Petitioner filed an appeal for 2025 Docket # 25-002344, 

| 

3. 

The State Tax Commission has ruled on the valuations for 2022 and 2023 which are the 

subject of this appeal, 

4. 

All years 2022-2025, involve the same pole barn and real property and same evidence, 

Wherefore, Petitioner moves this court to consolidate Docket # 25-002344 and Docket # 24- 

000820 with the instant case.

Page 5

eo) 

oo 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Stephen Munch 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002344 

Hampton Charter Township 

Respondent(s) 

RESPONSE TO ORDER OF DEFAULT 

1. 

A default was entered against me on 

_78/24/2025 

2. 

Good cause exists to set aside the default because: 

This case is in the hands of the State Tax Commission as omitted property and the MTT agreed it is not 

uinder its jurisdication. 

3. 

| ask this Tribunal to set aside the default. 

(fluke — 

prasantalive (sign here) 

Gorda. mck Forks 

[Print/type name of person signing] 

| certify that on this date

Page 6

S

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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 Munch,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002344

Township Of Hampton,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent 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: July 24, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

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

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

Page 2

MTT Docket No. 25-002344

Page 2 of 6

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen Munch,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002344

Township Of Hampton,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

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

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

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

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

By:_______________________________

Entered: July 24, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

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

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

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

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

Page 4

MTT Docket No. 25-002344

Page 4 of 6

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

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

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

act, MCL 205.735a.” TTR 225(5)

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Stephen Munch,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002344

Township Of Hampton,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT

Page 6

M

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Page 1

STATE OF MICHIGAN 

LANSING 

Stephen Munch, 

Petitioner. 

Vv. 

Hampton Township, 

Respondent. 

Richard O. Milster (P35431) 

Attorney for Petitioner 

1038 Rosemary Court 

Essexville, MI 48732 

(989) 415-1618 

richmilster@gmail.com 

Assessing Department 

Hampton Charter Township 

801 W. Center Road 

Essexville, MI 48732 

(989) 893-7451 

Michigan Tax Tribunal 

MTT DOCKET #: (current appeal) 

MTT DOCKET #: 25-002344 

MTT DOCKET #: 24-000820 

Motion To Consolidate Appeals and Set for Hearing 

1. 

Petitioner filed an appeal for 2024 Docket # 24-000820, which has been held in abeyance 

pending the STC hearing and decision which has occurred. 

2. 

Petitioner filed an appeal for 2025 Docket # 25-002344. 

3. 

The State Tax Commission has ruled on the valuations for 2022 and 2023 which are the 

subject of this appeal. 

4, 

All years 2022-2025, involve the same pole barn and real property and same evidence. 

Wherefore, Petitioner moves this court to consolidate Docket # 25-002344 and Docket # 24- 

000820 with the instant case.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

STEPHEN MUNCH 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

\Y 

MTT Docket No. 

HAMPTON TOWNSHIP 

Respondent(s) 

PROOF OF SERVICE 

SAMANTHA SCHOENICK 

states that on 

07-01-2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the MOTIONTO CONSOLIDATE 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

HAMPTON TOWNSHIP 

801 W CENTER ROAD 

ESSEXVILLE, MI 48732 

SAMANTHA SCHOENICK 

[Print/type name of person serving/mailing copy]

Page 3

Fo a 

Retail 

US POSTAGE PAID 

Origin: 48732 

$10.05 £2 

[] 

2506920914-8 

USPS GROUND ADVANTAGE® 

1 Lb 3.70 Oz 

RDC 01 

[c150] 

SHIP 

TO: 

611 W OTTAWA ST 

imal 

TTI 

9534 6111 4576 5182 3487 57

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

Page 1

RECEIVED 

- 

—— 

MAY 

1.2 2025 

ee 

Michigan Tax Tribunal 

May 7, 2025 

MICHIGAN TAX TRIBUNAL 

Small Claims Division 

GEOR 

PROL0ARE-1 

05/09/25 

i190 

Ant 

$200.00 

STEPHEN MUNCH 

611 W. Ottawa Street 

i 

Lansing, MI 48933 

RE: Michigan Tax Tribunal Small Claims Division, Stephen Munch v. Township of Hampton 

Parcel No. 070-059-100-090-00. 

Dear Michigan Tax Tribunal, 

Attached please find: 

Appearance on behalf of Stephen Munch 

Property Tax Appeal Petition with 11 Exhibits 

Proof of Service 

Check for $200.00 payable to the State of Michigan 

Boor Nios 

Sincerely, 

AZ 

pA AIA

Page 2

STATE OF MICHIGAN 

LANSING 

Hampton Township, 

Petitioner, 

Vv. 

Stephen Munch, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MTT DOCKET #: 

Parcel 070-059-100-090-00 

Assessing Department 

Hampton Charter Township 

801 W. Center Road 

Essexville, MI 48732 

(989) 893-7451 

Richard O. Milster (P35431) 

Attorney for Respondent 

1038 Rosemary Court 

Essexville, MI 48732 

(989) 415-1618 

richmilster@gmail.com 

NOW COMES Richard O. Milster, Attorney at Law, and hereby enters his Appearance 

APPEARANCE 

for and on behalf of the Respondent, Stephen Munch, in the above-entitled matter. 

Dated: May 

/ 

. 2025. 

Flithend 0. Midi

Page 3

Hewes 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

{ 

GD 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

First Name 

Ml. 

Last Name/Company Name 

STEPHEN 

J 

MUNCH 

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

877 N PINE ROAD 

City or Town 

State 

ZIP Code 

ESSEXVILLE 

MI 

48732 

Telephone Number (989) 892-5333 

odonnellsearthworksbilling@yahoo.com 

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

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

First Name 

MI. 

Last Name 

RICHARD 

0 

MILSTER (P35431) 

Firm Name (if any) 

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

1038 ROSEMARY COURT 

City or Town 

State 

ZIP Code 

ESSEXVILLE 

MI 

48732 

Telephone Number (989) 41 5-1 61 8 

RICHMILSTER@GMAIL.COM 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] Yes* 

[] No** 

appealing? 

*f yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If 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, ZIP) 

[If multiple, list first property's address]

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[4 True Cash and Taxable Value 

[J Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PLEASE SEE ATTACHED 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[ml] No 

If Yes, check which BOR you attended AND attach the BOR decision: [¥]] March 

Od July 

Od December 

If No, check the applicable reason(s): 

[J Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

070-059-100-090-00 

Classification of Property: 

Real 

Personal 

(check one) 

W 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$448,700 

Current Taxable Value as established by the BOR: 

$290,891 

What do you believe is the fair market value (also known as True Cash Value)? 

$327,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$163,500 

Ifyou believe the Taxable Value differs from your Contention of Assessed Value, enter your contention of Taxable Value. 

$156,252 

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

070-059-100-090-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

HOMESTEAD WITH POLE BARN 

If improved property, for what use was the property designed? 

HOMESTEAD WITH POLE BARN

Page 6

STATE

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03/

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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 Munch,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002344

Township Of Hampton,

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: June 10, 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 Munch,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002344

Township Of Hampton,

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: June 10, 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.

Page 1

RECEIVED 

- 

—— 

MAY 

1.2 2025 

ee 

Michigan Tax Tribunal 

May 7, 2025 

MICHIGAN TAX TRIBUNAL 

Small Claims Division 

GEOR 

PROL0ARE-1 

05/09/25 

i190 

Ant 

$200.00 

STEPHEN MUNCH 

611 W. Ottawa Street 

i 

Lansing, MI 48933 

RE: Michigan Tax Tribunal Small Claims Division, Stephen Munch v. Township of Hampton 

Parcel No. 070-059-100-090-00. 

Dear Michigan Tax Tribunal, 

Attached please find: 

Appearance on behalf of Stephen Munch 

Property Tax Appeal Petition with 11 Exhibits 

Proof of Service 

Check for $200.00 payable to the State of Michigan 

Boor Nios 

Sincerely, 

AZ 

pA AIA

Page 2

STATE OF MICHIGAN 

LANSING 

Hampton Township, 

Petitioner, 

Vv. 

Stephen Munch, 

Respondent. 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

MTT DOCKET #: 

Parcel 070-059-100-090-00 

Assessing Department 

Hampton Charter Township 

801 W. Center Road 

Essexville, MI 48732 

(989) 893-7451 

Richard O. Milster (P35431) 

Attorney for Respondent 

1038 Rosemary Court 

Essexville, MI 48732 

(989) 415-1618 

richmilster@gmail.com 

NOW COMES Richard O. Milster, Attorney at Law, and hereby enters his Appearance 

APPEARANCE 

for and on behalf of the Respondent, Stephen Munch, in the above-entitled matter. 

Dated: May 

/ 

. 2025. 

Flithend 0. Midi

Page 3

Hewes 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

{ 

GD 

MARLON 

|. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

submit this document, you may be held in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

First Name 

Ml. 

Last Name/Company Name 

STEPHEN 

J 

MUNCH 

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

877 N PINE ROAD 

City or Town 

State 

ZIP Code 

ESSEXVILLE 

MI 

48732 

Telephone Number (989) 892-5333 

odonnellsearthworksbilling@yahoo.com 

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

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

First Name 

MI. 

Last Name 

RICHARD 

0 

MILSTER (P35431) 

Firm Name (if any) 

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

1038 ROSEMARY COURT 

City or Town 

State 

ZIP Code 

ESSEXVILLE 

MI 

48732 

Telephone Number (989) 41 5-1 61 8 

RICHMILSTER@GMAIL.COM 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] Yes* 

[] No** 

appealing? 

*f yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If 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, ZIP) 

[If multiple, list first property's address]

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[4 True Cash and Taxable Value 

[J Poverty Exemption 

[0 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

PLEASE SEE ATTACHED 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[ml] No 

If Yes, check which BOR you attended AND attach the BOR decision: [¥]] March 

Od July 

Od December 

If No, check the applicable reason(s): 

[J Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order

Page 5

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

070-059-100-090-00 

Classification of Property: 

Real 

Personal 

(check one) 

W 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$448,700 

Current Taxable Value as established by the BOR: 

$290,891 

What do you believe is the fair market value (also known as True Cash Value)? 

$327,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$163,500 

Ifyou believe the Taxable Value differs from your Contention of Assessed Value, enter your contention of Taxable Value. 

$156,252 

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

070-059-100-090-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

HOMESTEAD WITH POLE BARN 

If improved property, for what use was the property designed? 

HOMESTEAD WITH POLE BARN

Page 6

STATE

Page 7

03/

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