Suttons Bay Exchange LLC Petitioner Vs. Township Of Bingham 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

Suttons Bay Exchange LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001499

Township Of Bingham,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on August 17, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 14, 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

Suttons Bay Exchange LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001499

Township Of Bingham,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on August 17, 2026, and the default has been timely cured. The documents 

curing the default can be reviewed through the docket search function on the Tribunal’s 

website at www.michigan.gov/taxtrib by inputting the docket number and clicking on the 

document link next to the line item entry for the documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By: /s/ Patricia L. Halm

Entered: October 14, 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

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Page 1

MIOtlGAN TAX TRIBUNAL 

Suttons Bly Exchanp lLC, Petitioner, 

v. 

Township of Bingham, Respondent. 

Docket No. 2~1499 

PM>OF OF SERVICE 

< 

I, Todd Watkins, Member and authorized representative of Suttons Bay Exchange LLC, certify that on October 2, 2026 I 

served a copy of the Amended Entire Tribunal Property Tax Petition submitted on 8/29/2026 in Docket No. 26-001499, 

with Exhibits A through C, on each of the following by the method shown, by placing it in the United States mail with 

postage prepaid, addressed as follows: 

Party served 

Method 

Address 

Tracking no. 

Assessor, Township of 

Certified mail 

7171 S. Center 

.;-F;.;,4. 01 li.'.> '51_JO 

Bingham 

Highway, Traverse City, 

"1\ 'tS ~lS'-t 

'-tO 

Ml49684 

supervisor /Clerk, 

Certified mail 

7171 S. Center 

~s~ o1fl5 s1.-1D 

Township of Bingham 

Highway, Traverse City, 

4<:.t./.,\ H51. 

(-\1 

Ml 49684 

Equalization Director, 

First-class mail 

8527 E. Government 

n/a 

Leelanau County 

Center Dr., #102, 

Suttons Bay, Ml 49682 

Clerk, Leelanau County 

First-class mail 

8527 E. Government 

n/a 

Center Dr., Suite 103, 

Suttons Bay, Ml 49682 

Seaetary, Suttons Bay 

First-class mail 

500 S. Elm St., P.O. Box 

n/a 

Public Schools Board of 

367, Suttons Bay, Ml 

Education 

49682 

Michigan State 

First-class mail 

Michigan Department 

n/a 

Treasurer 

of Treasury, Austin 

Building, 430 W. 

Allegan St., Lansing, Ml 

48922 

:;~:;.;;r 

above are true to the best of my Information, knowledge, and belief. 

Todd Watkins, Member and Authorized Representative 

5775 Pinecrest Estates Dr., Ann Arbor, Ml 

586 212 3870 • twatkins@watklnsmanagement.com 

Dated: \'O ''t \ •tt)'Z,lf 

J

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001499

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Proof of Service – MTT 26-001499

Oct 1, 2026 · ​@Todd

MICHIGAN TAX TRIBUNAL

Suttons Bay Exchange LLC, Petitioner,

v.

Township of Bingham, Respondent.

Docket No. 26-001499

PROOF OF SERVICE

I, Todd Watkins, Member and authorized representative of Suttons Bay Exchange LLC,

certify that on October 2, 2026 I served a copy of the Entire Tribunal Property Tax Petition

filed on 8/17/2026 in Docket No. 26-001499, with Exhibits A through C, on each of the

following by the method shown, by placing it in the United States mail with postage

prepaid, addressed as follows:

Party served

Method

Address

Tracking no.

Assessor, Township of

Bingham

Certified

mail

7171 S. Center Highway,

Traverse City, MI 49684

________________

Supervisor/Clerk, Township

of Bingham

Certified

mail

7171 S. Center Highway,

Traverse City, MI 49684

________________

Equalization Director,

Leelanau County

First-class

mail

8527 E. Government

Center Dr., #102, Suttons

Bay, MI 49682

n/a

Clerk, Leelanau County

First-class

mail

8527 E. Government

Center Dr., Suite 103,

Suttons Bay, MI 49682

n/a

Secretary, Suttons Bay

Public Schools Board of

Education

First-class

mail

500 S. Elm St., P.O. Box

367, Suttons Bay, MI

49682

n/a

Proof of Service – MTT 26-001499

Page 1 of 2

Page 2

I declare that the statements above are true to the best of my information, knowledge,

and belief.

Suttons Bay Exchange LLC

By: ______________________________

Todd Watkins, Member and Authorized Representative

5775 Pinecrest Estates Dr., Ann Arbor, MI

586 212 3870 · twatkins@watkinsmanagement.com

Dated: ______________

Party served

Method

Address

Tracking no.

Michigan State Treasurer

First-class

mail

Michigan Department of

Treasury, Austin Building,

430 W. Allegan St.,

Lansing, MI 48922

n/a

Proof of Service – MTT 26-001499

Page 2 of 2

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001499

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service – MTT 26-001499

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

MICHIGAN TAX TRIBUNAL

Suttons Bay Exchange LLC, Petitioner,

v.

Township of Bingham, Respondent.

Docket No. 26-001499

PETITIONER'S MOTION FOR EXTENSION OF TIME TO SERVE THE PETITION AND FILE

PROOF OF SERVICE

Motion

Petitioner Suttons Bay Exchange LLC, by its Member and authorized representative,

respectfully moves the Tribunal for a short extension of time to serve the petition on the

required parties and to file proof of service, and states:

1. Petitioner submitted a petition form in this matter, Docket No. 26-001499, on May 26,

2026. On August 17, 2026, the Tribunal entered a notice of docket number and an Order

of Default. Petitioner submitted an amended Entire Tribunal Property Tax Petition on

August 29, 2026, which is shown as pending.

2. The required filing fee was paid with the initial filing, and the fee has been confirmed.

3. Under Tribunal Rule R 792.10227, Petitioner must serve the petition on the required

parties and file proof of service within 45 days after the Tribunal issued the notice of

docket number. The notice of docket number was entered on August 17, 2026, so that

period ends on October 1, 2026.

4. Petitioner has prepared service packets for each required party and has not yet

completed mailing. Petitioner is mailing them on October 2, 2026, by certified mail to

the Bingham Township assessor and the township supervisor/clerk, and by first-class

mail to the Leelanau County Equalization Director, the Leelanau County Clerk, the

secretary of the local school board, and the Michigan State Treasurer.

5. Petitioner is represented by a Member of the LLC rather than by counsel, and the delay

in mailing was not intended to hinder or avoid the Tribunal's process. Petitioner has

acted promptly to cure the default and pay the fee.

6. No party will be prejudiced by a short extension. The respondent and the other parties

will receive the full petition and exhibits, and the case has not yet progressed to a

hearing.

Motion for Extension of Time to File Proof of Service – MTT 26-001499

Page 1 of 2

Page 2

7. Petitioner will file proof of service, with the mailing dates, methods, and certified mail

receipts, within 7 days of the Tribunal's order granting this motion, or by October 16,

2026 at the latest.

Relief requested

Petitioner asks the Tribunal to extend the deadline to serve the petition and file proof of

service in Docket No. 26-001499 to October 16, 2026, and to grant any other relief the

Tribunal considers appropriate.

Respectfully submitted,

Suttons Bay Exchange LLC

By: ______________________________

Todd Watkins, Member and Authorized Representative

5775 Pinecrest Estates Dr., Ann Arbor, MI

586 212 3870 · twatkins@watkinsmanagement.com

Dated: October 1, 2026

Motion for Extension of Time to File Proof of Service – MTT 26-001499

Page 2 of 2

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001499

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Motion to Extend

Attachment File Name: Motion for Extension of Time to File Proof of Service – MTT 26-001499

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

MTT Docket No. 26-001499 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SUTTONS BAY EXCHANGE LLC, 

Petitioner. 

AD 

MTT Docket No. 26-001499 

BINGHAM TOWNSHIP, 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. Property Parcel No: 45-001-181-015-00 (Unit 15, Bay View Pines Condominium, L881/P564, 1.56A) 

2. The property identified above is: Real property. 

3. If more than one parcel of real property is under appeal, are the properties contiguous? Not 

applicable — single parcel. 

4. Are all parcels of personal property located on a parcel of real property under appeal? Not 

applicable. 

5. If parcels of personal property are under appeal, personal property statement filing dates: Not 

applicable. 

6. The property identified above is classified as: Residential. 

7. If the assessment was protested, the protest was made to Respondent's: March Board of Review. 

8. If a protest was required and none was made, facts relied upon: Not applicable — Petitioner timely 

protested to the March 2026 Board of Review. 

9. If the appeal was not submitted by the statutory deadline, facts relied upon: Not applicable — this 

appeal is timely filed. 

10. County and property address: Leelanau County. 5566 S Spyglass Ridge Dr., Suttons Bay, M1 

49682. 

11. The assessment at issue was established by: Bingham Township. 

12. Petitioner's legal residence or principal office address: 5775 Pinecrest Estates Dr., Ann Arbor, MI 

48105. 

13. This appeal involves issues relating to: The property's true cash and taxable values. 

14. The tax year(s) at issue: 2026. 

Page 

1 of 3

Page 2

MTT Docket No. 26-001499 

15. If more than the current tax year is being appealed, facts relied upon: Not applicable — only tax 

vear 2026 is at issue. 

16. The values for the property identified above as established by Respondent's Board of Review 

are: 

Tax Year 

[True Cash Value 

|Assessed Value 

[Taxable Value 

2026 

$2,459,800 

$1,229,900 

$1,229,900 

17. Petitioner contends that the values for the property identified above are: 

Tax Year 

[True Cash Value 

tate Equalized Value 

Taxable Value 

026 

2,222,760 

$1,111,380 

$1,111,380 

18. The values in dispute for the property identified above are: 

[Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$237,040 

$118,520 

$118,520 

19. Petitioner requests the following relief: 

Petitioner requests that the Tribunal reduce the 2026 True Cash Value, State Equalized Value, and 

Taxable Value of the subject property to $2,222,760, $1,111,380, and $1,111,380, respectively, consistent 

with the documented arm's-length purchase price, and order a refund of any resulting tax overpayment 

together with statutory interest. 

20. Facts relied upon in support of the relief requested: 

a. Petitioner purchased the subject real property on November 7, 2025, for $2,222,760, in an arm's-length 

transaction between unrelated parties. 

b. This sale price and date are documented in the Property Transfer Affidavit (Form 2766) filed with the 

Bingham Township assessor, attached hereto as Exhibit A. 

c. A recent, voluntary, arm's-length sale price is highly probative and directly relevant evidence of a 

property's true cash value under MCL 211.27(1). 

d. Respondent's Board of Review assessed the property at $1,229,900, implying a true cash value of 

$2,459,800 — which exceeds the documented sale price by $237,040, more than 10% — without 

articulated justification. 

e. Petitioner timely protested to the March 2026 Board of Review and submitted the Property Transfer 

Affidavit as supporting evidence. The Board of Review denied the requested relief, stating only that there 

was "not enough evidence to support the change" requested, without identifying what additional evidence 

would be required. See Petitioner's Board of Review Petition and the Board of Review's Denial, attached 

hereto as Exhibits B and C. 

f. Petitioner requests that the Tribunal find the true cash value, state equalized value, and taxable value of 

the subject property

Page 3

MTT

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001499

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Amended Petition

Attachment File Name: 26-001499_SuttonsBayExchange_v_BinghamTownship_Petition

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

Suttons Bay Exchange LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-001499

Township Of Bingham,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Petitioner 

is required to file a petition and pay the required filing fee to initiate an appeal with the 

Tribunal. See TTR 225 and MCL 205.735a. Because a petition was not filed, the 

appeal is not properly pending. As such, Petitioner must file a petition within 14 days of 

the entry of this order. The petition shall note the docket number assigned by the 

Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 

docket number as an “amended petition.”

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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: /s/ Patricia L. Halm

Entered: August 17, 2026

1 “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).

Page 2

MTT Docket No. 26-001499

Page 2 of 2

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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Page 1

~:;~~:~·;~~nt of Review 

,70~s,o~:035 

This tom, ii issued under the luthofty of PA 206 of 1893, •• amended. FIiing 11 voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the Stale Tax Commias6on unless you first protett to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

or ype) 

Petrtioner'I Name ( 

. Please Prfnt Of ype) 

SUTTONS BAY EXCHANGE LLC 

OWillfllJI 0, 

County 

BINGHAM TOWNSHIP 

LEELANAU COUNTY 

n. a•..,.,.. P' DIHII h .._Nd vahle and/or the tentattve taxable Yllue and/or the property ctas11ftcdon Md/or the qualfled ag,1cutb,ral --

th., ,e■1 all4$, dis :Ctbed Pl !Dpeit). 

, 

propetl)" •xemptto,, of 

Ptope,ty .,_dilled (Paroel C0de required. Property address & legal description optional) : 

001•181-015-00 

1 

"\ 

•~,.\ \)JI ,> 

•~ 

~ 

.,_..,~ 

I 

UNIT 15 BAY VIEW PINES CONDOMINIUM L881~ 1.56 A 

5566 S SPYGLASS RIDGE DR 

Protested Item D Assessed Value 

D Tentative Taxable Value 

1. PROTEST OF ASSESSMENT 

D Classification 

D Qualifed Agriculrural 

Property Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Amount 

1,229,900 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

2-2- ZZ,., 

0 

1,_229,900 

2026 

2. PROTEST OF CLASSIFICATION 

(Con"4llels this Ndiorl for a request 10 change the clauification. The Board of Review must make their decision regarding.~~ 

accordance 

wllh MClon 211.34c ot the Michigan Compiled Laws. The Board of Review shall not be influenced by the ell'ed that a partiOJ1ar 

• 

• 

has""' 

1hat property's status as a homeowne(s principal resldenoe or qualified agricultural property.) 

ClasSlfication of property on this year's assessment roll: 

401 

Clallific:ation should be: (Please ctled< one of the following) 

D Agricultural 

D Commercial 

D Industrial 

D Residential 

□Timber Cutover 

□Developmental 

D Utility (Personal Property Only) 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the IIMIIOf has denied or changed the percentage ot the exemption from the 18 mills ol loc:al IChool operating tax for qualified agricultural property, 

the ~ 

appeal this action to 1he March Boerd ot Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

~ROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'$ PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agr'lcuttural exemptlOn granted by auesaor: (Enter 0 If exemption Is denied) 

-4. 

REASON FOR PROTEST 

Percent qualified agricultural exemption requesl8d by Owner. (Enw 100 if ful 

exemption requested) 

Stale reaton(s) for proCMt of all8IMd value and/or the tentative taxable value and/or classiftcation and/or qualifted agricultural property exemption. 

CERTIFICATION 

Signature 

Date 

03/09/2026 

Addre11 

Phone Number 

www.mlchlgan.rp1/treasury 

..

Page 2

Michigan Oepattmeut of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this fonn and the assigned number In the Board of Review minutes. 

r••tion Number 

2026-4 

I 

Parcel Code 

001-181-015-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for Its action below. 

!;id' Denied 

O Assessed Value Changed From: I 

1,229,900 

~o: ,----------

Record of Vote • Board or three member committee of board 

Chairperson: ~YES 

□ NO --

Reason for Board Actionj-)i.&.....o-"Y ...11Mll:::'IIIISU~"-A~~ 

~ 

YES 

If you disagree with the ~ 

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

P.O.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, limber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Suttons Bay Exchange LLC

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

5775 Pinecrest Estates Dr

City or Town

Ann Arbor

State

Michigan

ZIP Code

48105

Telephone Number

5862123870

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

twatkins@watkinsmanagement.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

5566 S Spyglass Ridge Dr

Suttons Bay

Michigan

49682

Taxing Authority (City or Township)

Township Of Bingham (LEELANAU) 

County

Leelanau

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

001-181-015-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1229900

Current Taxable Value as established by the Board of Review:

1229900

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

2222760

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1111380

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

1111380

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Todd Watkins

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686990113

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

Suttons Bay Exchange LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001499

Township Of Bingham, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 17, 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

~:;~~:~·;~~nt of Review 

,70~s,o~:035 

This tom, ii issued under the luthofty of PA 206 of 1893, •• amended. FIiing 11 voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the Stale Tax Commias6on unless you first protett to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

or ype) 

Petrtioner'I Name ( 

. Please Prfnt Of ype) 

SUTTONS BAY EXCHANGE LLC 

OWillfllJI 0, 

County 

BINGHAM TOWNSHIP 

LEELANAU COUNTY 

n. a•..,.,.. P' DIHII h .._Nd vahle and/or the tentattve taxable Yllue and/or the property ctas11ftcdon Md/or the qualfled ag,1cutb,ral --

th., ,e■1 all4$, dis :Ctbed Pl !Dpeit). 

, 

propetl)" •xemptto,, of 

Ptope,ty .,_dilled (Paroel C0de required. Property address & legal description optional) : 

001•181-015-00 

1 

"\ 

•~,.\ \)JI ,> 

•~ 

~ 

.,_..,~ 

I 

UNIT 15 BAY VIEW PINES CONDOMINIUM L881~ 1.56 A 

5566 S SPYGLASS RIDGE DR 

Protested Item D Assessed Value 

D Tentative Taxable Value 

1. PROTEST OF ASSESSMENT 

D Classification 

D Qualifed Agriculrural 

Property Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Amount 

1,229,900 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

2-2- ZZ,., 

0 

1,_229,900 

2026 

2. PROTEST OF CLASSIFICATION 

(Con"4llels this Ndiorl for a request 10 change the clauification. The Board of Review must make their decision regarding.~~ 

accordance 

wllh MClon 211.34c ot the Michigan Compiled Laws. The Board of Review shall not be influenced by the ell'ed that a partiOJ1ar 

• 

• 

has""' 

1hat property's status as a homeowne(s principal resldenoe or qualified agricultural property.) 

ClasSlfication of property on this year's assessment roll: 

401 

Clallific:ation should be: (Please ctled< one of the following) 

D Agricultural 

D Commercial 

D Industrial 

D Residential 

□Timber Cutover 

□Developmental 

D Utility (Personal Property Only) 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the IIMIIOf has denied or changed the percentage ot the exemption from the 18 mills ol loc:al IChool operating tax for qualified agricultural property, 

the ~ 

appeal this action to 1he March Boerd ot Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

~ROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'$ PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agr'lcuttural exemptlOn granted by auesaor: (Enter 0 If exemption Is denied) 

-4. 

REASON FOR PROTEST 

Percent qualified agricultural exemption requesl8d by Owner. (Enw 100 if ful 

exemption requested) 

Stale reaton(s) for proCMt of all8IMd value and/or the tentative taxable value and/or classiftcation and/or qualifted agricultural property exemption. 

CERTIFICATION 

Signature 

Date 

03/09/2026 

Addre11 

Phone Number 

www.mlchlgan.rp1/treasury 

..

Page 2

Michigan Oepattmeut of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this fonn and the assigned number In the Board of Review minutes. 

r••tion Number 

2026-4 

I 

Parcel Code 

001-181-015-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for Its action below. 

!;id' Denied 

O Assessed Value Changed From: I 

1,229,900 

~o: ,----------

Record of Vote • Board or three member committee of board 

Chairperson: ~YES 

□ NO --

Reason for Board Actionj-)i.&.....o-"Y ...11Mll:::'IIIISU~"-A~~ 

~ 

YES 

If you disagree with the ~ 

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

P.O.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, limber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are

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

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Suttons Bay Exchange LLC

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

5775 Pinecrest Estates Dr

City or Town

Ann Arbor

State

Michigan

ZIP Code

48105

Telephone Number

5862123870

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

twatkins@watkinsmanagement.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

5566 S Spyglass Ridge Dr

Suttons Bay

Michigan

49682

Taxing Authority (City or Township)

Township Of Bingham (LEELANAU) 

County

Leelanau

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

001-181-015-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

1229900

Current Taxable Value as established by the Board of Review:

1229900

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

2222760

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

1111380

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

1111380

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Todd Watkins

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052686990113

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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.