Susan M Stines-VanCourt Petitioner V Township Of Oshtemo Respondent

Page 1

Susan M. Stines-VanCourt 

2424 S 8th Street 

Kalamazoo, MI 49009 

(269) 503-0681 

kleinesue1963@gmail.com 

14 August 2026 

MTT Docket # 26-000885 

Oshtemo Charter Township, Kalamazoo, Ml 

cc:Michigan Tax Tribunal, Small Claims Division Lansing, Mi 

To Whom it may concern, 

| am submitting as evidence my proof of income to establish that our 

household earnings fall below the poverty exemption guideline that Oshtemo 

Township set for the year 2026 of $37,318. 

| see that you used my 2025 

income tax to make a determination on my request. 

| am asking for the poverty 

exemption for 2026, not 2025, therefore my request should be based on my 

income for 2026, not 2025. Attached you will find my notice of cost of living 

adjustment from Social Security with my monthly benefit amount. Also 

attached is a letter from the National Industrial Group Pension Plan with my 

monthly benefit amount. My husband has not had any income since August of 

2025, so we live on my income alone of 36,425.64 per year. As you can see, 

that is below the poverty exemption guideline that you set as of December 9, 

2025. Thank you for your attention to this matter. 

Sincerely, 

RECEIVED 

AUG 1.9 2026 

MICHIGAN TAX TRIBUNAL

Page 2

BN 

Notice of Cost-of-Living Adjustment (COLA) 

Hello SUSAN M STINES VANCOURT 

Your Social Security benefit will increase by 2.8% in January 2026. Next year, receive your benefit information 

up to three weeks earlier by creating an online my Social Security account at www.ssa.gov/myaccount. You can 

use this letter as proof of your benefit amount if you need to apply for food, rent, or energy assistance. You can 

also use it to apply for bank loans and for other business. Keep this letter with your important financial records 

or access this information anytime online hy signing in to your personal my Secial Security account. 

How Mich You will Get In 2026 (Before Deductions) 

: 

- a 

: Monthly Amount 

Your monthly benefit in 2026 before deductions 

$2,226.00 

2026 Common Deductions CL 

Monthly Amount 

Medicare Medical Insurance (Part B and Part C) 

$0.00 

if you did not have Medicare as of November 20, 2025, or if someone else pays your premium, 

we show $0.00. 

Medicare Prescription Drug Plan (Part D) 

” 

-$0.00 

We will notify you if the amount changes in 2026. if you did not elect withholding as of 

November 1, 2025, we show $0.00. 

U.S. federal tax withholding for non-citizens 

-$0.00 

Voluntary federal tax withholding 

-$267.10 

if you did not elect voluntary tax withholding as of November 20, 2025, we show $0.00. 

How Much You Will Get In 2026 (After Deductions) 

Cob 

Monthly Amount 

Your monthly benefit in 2026 after deductions 

This monthly amount may include deductions not listed above. 

$1,958.90 

For more information about your COLA and other benefits-related topics such as 

Medicare, Ticket to Work, Reporting Wages, Earnings Limits, Other Pensions, 

and more, go to www.ssa.gov/cela or scan the QR code. 

If you would like a paper copy of any of this information, please contact us.

Page 3

PO Box 5315 

Scranton, PA 18505-5315 

Nationat Integrated Group 

Phone: 1-800-321-2393 

Pengion Plan 

Fax: 888-489-4315 

i ARES 

Email: questions@nigpp.org 

Website: vwavanigpp.org 

MGR? 

Susan M. Stines-Van Court 

2424 § 8th St 

Kalamazoo, Mi 48009-9378 

Mav 5. 2023 

Employer No. IIE 

Union: UAW 503 

Customer 10 IEG 

Dear Ms. Stines-Van Court: 

itis a pleasure fo inform you that the Board of Trustees of the National integrated Group Pension 

Plan (the “NIGPP" or the “Plan”) has approved your application for an age pension to begin on June 

1, 2023. The amount of your monthly pension will be $809.47. 

The enclosed report contains the calculation of your retirement benefit from the NIGPP. 

Please be advised that the benefit provided in this letter takes into account the benefit reductions 

imposed under the Rehabilitation Plan adopted by the Plan in 2009, which are generally effective as 

of June 1, 20110, and are identified and explained in the Notice of Reductions in Adjustable Benefits 

mailed on April 30, 2010. As the Notice explained, different benefit reductions apply under the 

Rehabilitation Plan to each of five different Categories of participants, Based on the Plan's records, 

this benefit assumes that you are included in Category 

1 for this purpose. Please refer to the Notice 

of Reductions in Adjustable Benefits for further information on the Categories of participants and the 

benefit reductions that apply to each Category. 

Note that the Category applicable to you may change, based on future events, and your benefits 

under the Plan may change as a result. Also, if the Board of Trustees of the Plan decide in the future 

to make changes to the Rehabliitation Plan that affect the payment of your benefits, you will receive a 

separate notice in the future that identifies and explains any applicable additional reductions In 

benefits.

Page 4

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Page 1

RECEIVED 

JUN 01 200 

Mic, 

ean TAX TR 

“ 

1 

STATE OF MICHIGAN 

BUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. 26-000885 

Section 1: Respondent’s Contact Information 

Unit of Government 

Oshtemo Charter Township 

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

7275 West Main St. 

City or Town: 

State: 

Zip Codd: 

Kalamazoo 

Ml 

{49009 

Telephone Number: 269-375-7 1 95 

Emall Address {do not enter unless you want MTT to send all correspondence via emall): 

legal@oshtemo.org 

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

First Name: 

Last Name: 

James 

Ww 

Porter 

Fmt 

Oshtemo Charter Township Legal Department 

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

7275 West Main St. 

City or Town: 

State: 

2IP Code: 

Kalamazoo 

MI 

[49009 

Telephone Numer 569-375-7195 

Email Address {do not enter unless you want MTT to send all correspondence via emall): 

legal@oshtemo.org 

Section 3: Subject Property Information 

Parcel identification Number: 

3905-27-430-060 

Section 4: Explain Your Answer to this Appeal 

The tax return for petitioner shows adjusted gross income for 2025 of $65,013.00. This is]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner request a Poverty Exemption at a Board of Review (BOR)? 

© Yes 

[J No 

If yes, check which BOR Petitioner attended: 

March 

O July. 

[J December 

Date the BOR decision was Issued; 3/1 2/2 026 

Tax year(s) denied: 202 6 

Signatu I'€ 

*Required 

Respondent or Altorney/Authorized Representalive’s 

8 — 

Is! 

Sf FAanan

Page 3

vv 

Rn 

Sy 

of 

Treas 

p-007 

Petition to Board of Review 

L-4035 

This form is Issued under the authority of PA. 208 of 1893, as amended. Flling is voluntary, however, you may not appeal to the Michigan Tax Tribuna! unless you first protest to the 

Board of Review, xcept when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications tothe State Tax 

Commission unless you first protest to the Bard of Review. 

“JE COMPLETED BY OWNER OR OWNER'S AGENT 

WIGFE Name (Please Print or Type) 

STINES-VANCOURT SUSAN M & TODD M 

“Townstip of Gly 

County 

Year of Appeal 

OSHTEMO 

KALAMAZOO 

The undersigned protests the assossed value and/or the tentative taxable value andlor the property classificetion and/or the qualified agricultural property exemption of 

the following described property: 

Property [dented (Parcel code required. Property address and regal description aptonal) © 

05-27-430-060 

SEC 27-2-42 COMAT THEE #4 COR SEC 27 THW 121 FTALG EQW1/4 Lt SD SEC TO PL OF BEG THS 165 

FT PAR TO 

ELI SD SEC 27 THE 88 FT PAR 

TO THE EBW1/4 LI OF SEC 27 TO THEWLY 

ROW LI OF 8THST 

THN 165 FT PAR TO THE E LI SD SEC 27 TO E&W1/4 LI SD SEC 27 TH W 88 FT ALG E&W1/4 LI §D SEC 27 

2424 S 8TH ST 

TOPL OF BEG *H 276-6 

Pettioners Name (If Other than Owner. Please PAft of Type) 

Protested Item [] Assessed Value 

[1] 

Tentative 

[J Taxable Status 

[J 

Classification 

[J 

Quaiifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1. PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed valu, Including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Value 

‘Owner's Esiimate of Trua Cash Valug(Market Value) 

122,500 

2. PROTEST OF TAXABLE VALUE 

~ 

Complete this section for a priest of Taxable Value 

won: 

[1 Value of Losses 

[J 

Value of Additions 

[J Poverty Exemption 

~~ [J 

Uncapping % 

3. PROTEST OF CLASSIFICATION. 

f 

Complate tis section for a request to change the classification. The Board of Review must make thelr decision regarding classification in ‘accordance wih Section 211.346 of the 

Michigan Compiled Laws. The Board of Review shall not be Influenced by the effect that a particular clessification has on that property's status as a homeowner's principal residence 

or qualified agricultural property. 

Classification of property on this year's assessment roll: 

401 

Classification shoud be: (Pleas chock one 

of the Toowing) 

0 Agricultural 

[3 Industrial 

CO Timber Cutover 

[J utiity (Personal Property Only) 

[J commercial 

[J Residential 

Cpevelopmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

: 

Tf the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

‘Parcent qualified agricultural exemption granted by assessor. (Enter 0 if exemption Is denied) 

| Percent qualified ‘agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value andlor the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption.

Page 4

Form 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

| Patition Number 

Parcel Codo 

: 

P-007 

05-27-430-060 

1. ASSESSED VALUE 

[1 Assessed 

Value Changed From: 

| 

122,500 

ro: 

[ 

1 

"Record of Vote 

- Board of 

member 

itteg 

of board 

Chairperson: 

ts 

[O Wid Member: 

[}7ES 

[1 vo dM 

Member: 

es 

no 

Initiale 

Initials 

Reason for Board Action: 

if you disagres with tha decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing Mi 48809. Commercial Real, Industrial Real,

Page 5

2026

Page 6

Michig

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

Susan M Stines-VanCourt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000885

Township Of Oshtemo,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000885

Page 2 of 2

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

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.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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

Susan M Stines-VanCourt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000885

Township Of Oshtemo,

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

Page 4

MTT

Page 5

STA

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

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

STATE OF MICHIGAN 

LANSING 

RECEIVED 

MAY 2 6 202 

MICHIGAN Tax TRIBUNAL 

MARLON 1. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

POVERTY EXEMPTION 

MTT DOCKET NO. 26-000885 

Unit of Government 

Section 1: Respondent’s Contact Information 

Oshtemo Charter Township 

Malling Address (No., Street, P.O. Box or Rural Route}: 

7275 West Main St. 

Clty or Town: 

Kalamazoo 

State: 

ZIP Code: 

Telephone Number: 

MI 

149009 

269-375-7195 

legal@oshtemo.org 

Emall Address (do not anter unless you want MTT to send all correspondence via emai): 

ection 2: Respondent's Attorney/Authorized Representative’s Contact Information 

First Name: 

James 

Firm Nama {if any): 

Ww 

CX8 

Last Name: 

Porter 

Oshtemo Charter Township Legal Department 

Malling Address {No., Street, P.O. Box or Rural Route): 

7275 West Main St. 

City or Town: 

State: 

ZIP Code: 

Kalamazoo 

Ml 

49009 

Telephone Numbar: 269-3 75-7195 

legal@oshtemo.org 

Email Address (do not enter unless you want MTT to send all correspondence via emali}: 

Section 3: Subject Property Information 

Paracel Identification Number: 

3905-27-430-060 

Section 4: Explain Your Answer to this Appeal 

well above the exemption level and petitioner does not qualify. See attached records of 

The tax return for petitioner shows adjusted gross income for 2025 of $65,013.00. This is

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

LANSING 

DIRECTOR 

Section 5: Jurisdictional Issues 

Did Petitioner roquast a Poverly Exemption al a Board of Review (BOR)? 

Yos 

{J No 

if yes, chack which SOR Petitioner 

attended: 

 & March 

0 duty 

0 December 

Date the BOR decision was issued: 3/1 2/2 026 

Tax year{s) denied; 2 0 2 6 

Si gnatu I'€ 

“Required 

Respondent 

or Altorney/Authorized Reprosentative’s 

Sigpabifp! 

wr 

Sana, [pe

Page 3

vv 

Michigan Doptrtont of Trasuny 

P-007 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 208 of 1863, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, except when the property is classified as commercial real, industrial real, of developmental real, You may not appeal property classifications to the State Tax 

Commission untess you first protest to the Bard of Review. 

7" 3E COMPLETED BY OWNER OR OWNER'S AGENT 

~wner's Name (Please Pani or Type) 

Petitioner's Name (if Other than Owner. Pleasa Print or Type) 

STINES-VANCOURT SUSAN M & TODD M 

“Township or Clty 

County 

Year of Appeal 

OSHTEMO 

KALAMAZOO 

The undersigned protests the assossed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural proparty exemption of 

the following described property: 

Property 1dentified (Parcel code required, Proporty address and legal description opaonal) : 

05-27-430-060 

SEG 27-2-12 COMAT THEE1/4 COR SEC 27 THW 121 FT ALG E&W1/4 LI SD SEC TO PL OF BEG THS 165 

FTPARTO E LI SD SEC 27 TH E 88 FT PAR TO THE E8W1/4 LI OF SEC 27 TO THE WLY ROW LI OF 8TH ST 

THN 

165 FT PAR TO THE E LI SD SEC 27 TOE&W1/4 Lt SD SEC 27 THW 88 FTALG E&W1/4 LI SD SEC 27 

2424 

S8TH ST 

TOPL OF BEG *H 27-66 

Protested Item [J Assessed Value 

[1 

Tentative 

[J Taxable Status 

[J 

Classification 

[J 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1. PROTEST OF ASSESSMENT 

Complete this section for a protest of assessed valus, including assessed vaius changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Value 

Owners Estimate of True Cash Value{Market Vaive) 

122,500 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a priest of Taxable Value 

won: 

[1] 

Value of Losses 

[J 

Value of Additions 

[J Poverty Exemption 

0 

Uncapping % 

3. PROTEST OF CLASSIFICATION. 

: 

Complate this section for a request to change the classification, The 

Board of Review must make thelr decision regarding classification in accordance with Secon 211.34c of the 

Michigan Complied Laws. The Board of Review shall not be Influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

or qualified agricultural property. 

Classification of properly on this year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

[0 Agricuitural 

1 industrial 

DC Timber Cutover 

[utility (Personal Property Only) 

J commercial 

[1 Residential 

Cpevelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

i 

If the assessor has denied or changed the parcentage of the exemption from the 18 mills of local school operating tax for qualified agricultural propsrty, the 

owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

| Percent qualified agricultural exemption nequesics by Owner. (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural properly exemption. 

Poe 

Exemption

Page 4

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

| Pelion Number 

Parcel Code 

P-007 

05-27-430-060 

1. ASSESSED VALUE 

of Review. The Board of Review must stale the reason 107 ts aclion balow, 

[J Assessed 

Value Changed From: 

| 

122,500 

ro: 

| 

] 

Record 

of Vote - Board or three member 

committe 

of board 

i 

Chairperson: 

[UvEs 

 [] Wid 

Member. 

[J-¥Es 

[J vo 8) 

Member: 

[ares 

0 ne y. 

Initials 

Iniflals 

Reason for Board Action: 

ANC R~NAL AR 

If you

Page 5

2026

Page 6

p-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

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

Susan M Stines-VanCourt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000885

Township Of Oshtemo,

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: May 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Susan M Stines-VanCourt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000885

Township Of Oshtemo,

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: May 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Susan M Stines-VanCourt,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000885

Township Of Oshtemo,

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: May 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

: 

RECE! 

por OY 20 

0 

NAL 

MICHIGAN TAX RIBU 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

POVERTY EXEMPTION 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans 

Exemption, or other exemption disputes. 

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

Review Decision or other notice) with this petition, 

If you do not submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.S. 

Last Name/Company Name 

Susan 

m | stines~ Van Court 

Mailing Address {No., Street, P.0. Box or Rural Route) 

2925 S.XTh-ShH 

City or Town 

State 

ZIP Code 

Ralaya zoo 

nT 

439069 

Telephone Number 

, 

2069 -S0T- 068 

| 

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

Kleine sue 1363@ 

q Nae. cen 

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

First Name 

Mi 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Emall Address {do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property information 

Parcel Identification Number: 

39 05-21 -%30 

- 060 

Property Address (No., Street] 

Pls gh Styeek 

City or Town 

ey 

State 

ZIP Code 

olounazo0 

alomazoo 

mT | 49009 

Taxing Authority (City or Township}

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

MARLON |. BROWN, DPA 

DIRECTOR 

poverty 

Swe 

odd aehi 

a copy 

oF 

he gud ificat ans 

He 

iragree 

with Fae Fours hp 

boordS decision 

46 

d 

z “cera 

ch ~ = prefer TeX exemption 

. x oped 

or 

a 

ah quali Ficadens Hk the 

oonstig provided 

1 wiih om Fle 

income threshold 

of 

less Klan a 38 aid 

2. pesple. 

TT 

an ee 

an 

app eed 

Veaved, on 

Anak inf ynion LT ann 

Ary aplication. Thare Ss 

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qualifications Hk IL wes pode auwsre of, 

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Section 5: Jurisdictional Issues 

Did you request a poverty exemption ata Board of Review (BOR)? BYes 

LiNo 

yl 

If Yes, check which BOR you attended: BA March 

[Mi] July 

0 December 

If No, please explain: 

Date the BOR decision was issued: 

Mardy 03,2026 

Tax year(s) denied: 

2026 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature ‘required 

Petitioner or Attorney/Authorized Representative’s Vim Coct 

wt Swe "777. ne - Vi

Page 3

2026 BOARD OF REVIEW DECISION 

FROM 

CHARTER TOWNSHIP OF OSHTEMO 

ASSESSOR'S OFFICE 

7275 W MAIN STREET 

KALAMAZOO, MI 49009-9334 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

39-05-27-430-060 2424 S 8TH ST 

STINES-VANCOURT SUSAN M & TO 

SEC 27-2-12 COM AT THEE1/4 COR SEC 27 TH W 121 FT ALG 

2424 S 8TH ST 

E&W1/4 L1 SD SEC TO PL. OF BEG TH § 165 FT PAR TOE LI 

KALAMAZOO MI 49009 

SD SEC 27 TH E 88 FT PAR TO THE E&W1/4 L1 OF SEC 27 TO 

THE WLY ROW LI OF 8TH ST THN 165 FT PAR TO THE E L1 

SD SEC 27 TO E&W1/4 LI SD SEC 27 TH W 88 FT ALG 

E&W1/4 LI SD SEC 27 TO PL OF BEG *H 27-6-6 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 39-05-27-430-060 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

REASON FOR PROTEST: POVERTY EXEMPTION. 

BOR ACTION: POVERTY EXEMPTION DENIED. INCOME IS ABOVE TOWNSHIP THRESHOLD. 

[2026 ORIGINAL ASSESSED VALUE 

122,500 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

122,500 

| 

(If the above amounts are the same, no revisions have occured) 

2026 ORIGINAL TAXABLE VALUE 

109,265 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

109,265 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact the assessor at the address listed above or call 269-216-5225 if you have any questions. 

If you disagree with the decision of the Board of Review regarding the tentative taxable value, further appeal may be make to the Michigan 

Tax Tribunal by May 31 for Commercial Real, Industrial Real, Development Real, Commercial Personal, Industrial Personal and Utility 

Personal Property and by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real and Agricultural Personal Property. 

Petition forms are available at www.michigan.gov/taxtrib

Page 4

Your 2026 taxes will be based on your 2026 taxable value. If you feef you will not be able to pay your 2026 taxes, you may 

2026 Hardship Tax Exemption Qualifications 

be eligible for a Hardship Exemption, 

Please review the information below on eligibility 

Income thresholds for use in setting hardship exemption guidelines for 2026 assessments are below. 

Size of Family Unit 

Qualifying Income per 

Size of Family Unit 

Qualifying Income per 

Township 

Township 

1 person 

$27,643 

5 persons 

$66,343 

2 persons 

$37,318 

6 persons 

$76,018 

3 persons 

$46,993 

7 persons 

$85,693 

4 persons 

$56,665 

8 persons 

$95,368 

Additional persons add 

$9,675 

The March, July or December Boards of Review will consider completed applications. All applications must be submitted at least 

one week before the start of the March, July or December Boards of Review. Deadline dates for submission are below. 

March 2nd, 2026, July 14th, 2026, or December 8th, 2026 Boards of Review. 

Please contact the Assessor's office by phone: 269-216-5225 or e-mail: assessor@oshtemo.org. 

Applications for Hardship Exemption and additional information is available on the Township website: Oshtemo.org

Page 5

NTI

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.