Stephen Munch, Petitioner V Township Of Hampton, Respondent
- Petitioner
- Stephen Munch
- Respondent
- Township Of Hampton
Case overview
- Docket number
- 25-003567-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Bay
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 10/10/2025 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 10/10/2025 | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 10/10/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 09/12/2025 | $100.00 | Download |
Documents
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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. 25-003567 Township Of Hampton, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The Tribunal has no authority over the appeal because “an appeal of a contested tax bill . . . is limited solely to correcting arithmetic errors or mistakes and is not a basis of appeal as to disputes of valuation of the property, the property’s exempt status, or the property’s equalized value.” MCL 205.735a(6). Further, the Tribunal’s authority is limited to “direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.” MCL 205.731. 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
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MTT Docket No. 25-003567 Page 2 of 6 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 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 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Stephen Munch, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003567 Township Of Hampton, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: The Tribunal has no authority over the appeal because “an appeal of a contested tax bill . . . is limited solely to correcting arithmetic errors or mistakes and is not a basis of appeal as to disputes of valuation of the property, the property’s exempt status, or the property’s equalized value.” MCL 205.735a(6). Further, the Tribunal’s authority is limited to “direct review of a final decision, finding, ruling, determination, or order of an agency relating to assessment, valuation, rates, special assessments, allocation, or equalization, under the property tax laws of this state.” MCL 205.731. 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
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MTT Docket No. 25-003567 Page 4 of 6 motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the
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STAT
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING Tranlnfo:4e06 260865001 09/17/25 Chift: 1225 Ant: $100.00 ID: STEPHEN MUNCH ORLENE HAWKS DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX vou may be held in default. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, Section 1: Petitioner’s Contact Information 989-892-5333 First Name M.L 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 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ODONNELLSEARTHWORKSBILLING@YAHOO.COM Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 989-415-1618 First Name M.I. Last Name RICHARD [6] MILSTER Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1038 ROSEMARY COURT City or Town State ZIP Code ESSEXVILLE MI 48732 Telephone Number Fax Number RICHMILSTER@GMAIL.COM E-mail Address (do not enter unless you want MTT to send all correspondence via email)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Section 3: Explain the Reason for this Appeal SEE ATTACHMENT Section 4: Assessment Information Type of Tax Being Assessed: Assessment Number(s): PENALTIES AND INTEREST 09-070-059-100-075-00 Check all that are being appealed: Oa Tax [A interest Penalty [J Refund of taxes paid in the amount of §____ Check what action prompted this appeal: (Check one) [| Final Assessment (Final Bill for Taxes Due) [| Notice of Intent to Assess (Bill for Taxes Due) [J Letter Denying or Adjusting Refund [ other If “other,” explain: DELIQUENT TAXES OWED NOTICE DATED 7-24-2025 BUT NOT RECEIVED BY PETITIONER Hiotthe Amounts being levied: List the refund sought, if any: TE $5,266.69 Interest 95,266.69 Penalty. INCLUDED ABOVE List your Contentions: Tax Y interest 0 Penalty 0 Fee Information
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10. Attachment Section 3 A pole barn was erroneously placed on property parcel # 09-070- 059-100-075-00 or the Knight Road property. Petitioner and Hampton Township went to the State Tax Commission which transferred the property on parcel # 09-070- 059-100-090-00 or the Center Road property. Petitioner paid the property taxes on Knight Road and received a refund after the pole barn and its value was removed. The Bay County Treasurer says they mailed a Delinquent Taxes Due Notice as of 7-24-2025 on 7-24-2025. Petitioner never received this Notice, Exhibit 1. Petitioner received a Delinquent Taxes Due Notice on 8-29-2025. See Exhibit 2. The difference in taxes owed between 8-24-2025 ($18,203.83) and the amount paid on September 4, 2025 ($23,470.52) is $5,266.69. This is unfair to Petitioner because he did not receive the first notice (7-24-2025). In addition, Petitioner paid the taxes for the claimed value of this pole barn on the Knight Road property and received a refund of approximately $19,000.00 when the pole barn was transferred to the Center Road property. The various units of government were not deprived of this tax money in the interim. Shortly after this refund, the taxes were paid again on the correct property, on 9-4- 2025, see Exhibit 3. No adverse action notice exists. The Bay County Treasurer advised he is not aware of any remedy existing due to failure to pay because the original notice was not received. The valuation of this pole barn is contested in Docket Numbers 25- 002696 and 24-000820.
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Exhibit 1
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BAY COUNTY DELINQUENT TAX NOTICE WESTON PRINCE BAY COUNTY TREASURER 515 CENTER AVENUE SUITE 602 BAY CITY MI 48708-5122 989-895-4285 WWW. BAYCOUNTY-MI . GOV MUNCH, STEPHEN J 445 W CENTER RD ESSEXVILLE, MI 48732-9684 PROPERTY INFORMATION Property Number: 09-070-059-100-090+00 School Dist: BAY CITY SCHOOLS Rn Property Address: 445 W CENTER 2D : So ESSEXVILLE Hk gy LEGAL DESCRIPTION: B 145 FT OF Nl 330 FT OF W 1/2 OF W.1/2 OF mir. 1/4. SEC 29 T14N R6E : DELINQUENT TAXES DUE AS OF 07/24/2025 TOTAL DUE TOTAL DUE TOTAL DUE IF PAID BY IF PAID BY IF PAID BY TAX YEAR TAX DUE 08/24/25 06/41/25 09/30/25 2023 5, 205.43 9,205.43 11, 230.63 11,322.68 2022 8,998.40 8,998.40 12,057.86 12,147.84 \romat: 18,203.83 18,203.83 23,288.49 23,470.52 LISTED ABO ARE TAXES OWING, PARTIAL PAYMENTS ARE ACCEPTED. YOU CAN MAKE CREDIT CARD PAYMENTS THRU THE WEBSITE OR OUR OFFICE. THERE IS'A 2.5% FEE ADDED TO USE THIS PAYMENT OPTION. | TO PAY BY CREDIT CARD GO TO https: //payments.lexisnexis.com/mi/co/bay/ treasurer FOR YOUR CONVENIENCE WE HAVE INSTALLED A DROP BOX; A RED DROPBOX IS LOCATED IN THE BACK PARKING LOT OF 515 ON OCTOBER 1, 2025, A $15.00 PREFORFEITURE NOTICE MAIL COST WILL BE ADDED TO THE 2024 TAXES. THE ABOVE OCTOBER PAYOFF REFLECTS THIS FEE. LISTED ABOVE ARE TAXES OWING. CENTER AVE, OFF OF 5TH STREET. Please detach along perforation. Keep the top portion for your records. Pay this tax to WESTON PRINCE BAY COUNTY TREASURER 515 CENTER AVENUE SUITE 602 BAY CITY MI 48708-5122 PLEASE RETURN THIS PORTION WITH YOUR PAYMENT. THANK YOU. Delinquent Tax for Property Number: 09-070~059-100-090~00 TAXPAYER NOTE: Are your name & mailing address correct? not, please make corrections below. Thank You. = Due if paid by 08/24/25 18,203.83
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Exhibit 2
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BAY COUNTY DELINQUENT TAX NOTICE N Ri GEE FERRER DELINQUENT TAXES DUE AS OF 08/29/2025 515 CENTER AVENUE SUITE 602 TOTAL DUE TOTAL DUE TOTAL DUE BAY CITY MI 48708-5122 IF PAID BY IF PAID BY IF PAID BY 983-695-4285 TAX YEAR TAX
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E
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Stephen Munch, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003567 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: October 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Stephen Munch, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003567 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: October 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.
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Page 1
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING Tranlnfo:4e06 260865001 09/17/25 Chift: 1225 Ant: $100.00 ID: STEPHEN MUNCH ORLENE HAWKS DIRECTOR TAX APPEAL PETITION FORM NON-PROPERTY TAX vou may be held in default. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. notice of action taken by the Michigan Department of Treasury) with this Small Claims Petition, if applicable. If you do not submit this document, Section 1: Petitioner’s Contact Information 989-892-5333 First Name M.L 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 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) ODONNELLSEARTHWORKSBILLING@YAHOO.COM Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 989-415-1618 First Name M.I. Last Name RICHARD [6] MILSTER Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1038 ROSEMARY COURT City or Town State ZIP Code ESSEXVILLE MI 48732 Telephone Number Fax Number RICHMILSTER@GMAIL.COM E-mail Address (do not enter unless you want MTT to send all correspondence via email)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Section 3: Explain the Reason for this Appeal SEE ATTACHMENT Section 4: Assessment Information Type of Tax Being Assessed: Assessment Number(s): PENALTIES AND INTEREST 09-070-059-100-075-00 Check all that are being appealed: Oa Tax [A interest Penalty [J Refund of taxes paid in the amount of §____ Check what action prompted this appeal: (Check one) [| Final Assessment (Final Bill for Taxes Due) [| Notice of Intent to Assess (Bill for Taxes Due) [J Letter Denying or Adjusting Refund [ other If “other,” explain: DELIQUENT TAXES OWED NOTICE DATED 7-24-2025 BUT NOT RECEIVED BY PETITIONER Hiotthe Amounts being levied: List the refund sought, if any: TE $5,266.69 Interest 95,266.69 Penalty. INCLUDED ABOVE List your Contentions: Tax Y interest 0 Penalty 0 Fee Information
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10. Attachment Section 3 A pole barn was erroneously placed on property parcel # 09-070- 059-100-075-00 or the Knight Road property. Petitioner and Hampton Township went to the State Tax Commission which transferred the property on parcel # 09-070- 059-100-090-00 or the Center Road property. Petitioner paid the property taxes on Knight Road and received a refund after the pole barn and its value was removed. The Bay County Treasurer says they mailed a Delinquent Taxes Due Notice as of 7-24-2025 on 7-24-2025. Petitioner never received this Notice, Exhibit 1. Petitioner received a Delinquent Taxes Due Notice on 8-29-2025. See Exhibit 2. The difference in taxes owed between 8-24-2025 ($18,203.83) and the amount paid on September 4, 2025 ($23,470.52) is $5,266.69. This is unfair to Petitioner because he did not receive the first notice (7-24-2025). In addition, Petitioner paid the taxes for the claimed value of this pole barn on the Knight Road property and received a refund of approximately $19,000.00 when the pole barn was transferred to the Center Road property. The various units of government were not deprived of this tax money in the interim. Shortly after this refund, the taxes were paid again on the correct property, on 9-4- 2025, see Exhibit 3. No adverse action notice exists. The Bay County Treasurer advised he is not aware of any remedy existing due to failure to pay because the original notice was not received. The valuation of this pole barn is contested in Docket Numbers 25- 002696 and 24-000820.
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Exhibit 1
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BAY COUNTY DELINQUENT TAX NOTICE WESTON PRINCE BAY COUNTY TREASURER 515 CENTER AVENUE SUITE 602 BAY CITY MI 48708-5122 989-895-4285 WWW. BAYCOUNTY-MI . GOV MUNCH, STEPHEN J 445 W CENTER RD ESSEXVILLE, MI 48732-9684 PROPERTY INFORMATION Property Number: 09-070-059-100-090+00 School Dist: BAY CITY SCHOOLS Rn Property Address: 445 W CENTER 2D : So ESSEXVILLE Hk gy LEGAL DESCRIPTION: B 145 FT OF Nl 330 FT OF W 1/2 OF W.1/2 OF mir. 1/4. SEC 29 T14N R6E : DELINQUENT TAXES DUE AS OF 07/24/2025 TOTAL DUE TOTAL DUE TOTAL DUE IF PAID BY IF PAID BY IF PAID BY TAX YEAR TAX DUE 08/24/25 06/41/25 09/30/25 2023 5, 205.43 9,205.43 11, 230.63 11,322.68 2022 8,998.40 8,998.40 12,057.86 12,147.84 \romat: 18,203.83 18,203.83 23,288.49 23,470.52 LISTED ABO ARE TAXES OWING, PARTIAL PAYMENTS ARE ACCEPTED. YOU CAN MAKE CREDIT CARD PAYMENTS THRU THE WEBSITE OR OUR OFFICE. THERE IS'A 2.5% FEE ADDED TO USE THIS PAYMENT OPTION. | TO PAY BY CREDIT CARD GO TO https: //payments.lexisnexis.com/mi/co/bay/ treasurer FOR YOUR CONVENIENCE WE HAVE INSTALLED A DROP BOX; A RED DROPBOX IS LOCATED IN THE BACK PARKING LOT OF 515 ON OCTOBER 1, 2025, A $15.00 PREFORFEITURE NOTICE MAIL COST WILL BE ADDED TO THE 2024 TAXES. THE ABOVE OCTOBER PAYOFF REFLECTS THIS FEE. LISTED ABOVE ARE TAXES OWING. CENTER AVE, OFF OF 5TH STREET. Please detach along perforation. Keep the top portion for your records. Pay this tax to WESTON PRINCE BAY COUNTY TREASURER 515 CENTER AVENUE SUITE 602 BAY CITY MI 48708-5122 PLEASE RETURN THIS PORTION WITH YOUR PAYMENT. THANK YOU. Delinquent Tax for Property Number: 09-070~059-100-090~00 TAXPAYER NOTE: Are your name & mailing address correct? not, please make corrections below. Thank You. = Due if paid by 08/24/25 18,203.83
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Exhibit 2
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BAY COUNTY DELINQUENT TAX NOTICE N Ri GEE FERRER DELINQUENT TAXES DUE AS OF 08/29/2025 515 CENTER AVENUE SUITE 602 TOTAL DUE TOTAL DUE TOTAL DUE BAY CITY MI 48708-5122 IF PAID BY IF PAID BY IF PAID BY 983-695-4285 TAX YEAR TAX
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E
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.