Sxm LLC, Petitioner V Township Of Hadley, 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 

SXM LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002623 

 

Hadley Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002623 

Page 2 of 2 

 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018, through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019, through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, (xvi) after June 30, 2024, through December 31, 2024, at 

the rate of 9.50%, (xvii) after December 31, 2024, through June 30, 2025, at the rate of 

9.47%, (xviii) after June 30, 2025, through December 31, 2025, at the rate of 8.66%, 

and (xix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

By

 

Entered: December 9, 2025 

jcr 

 

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

Traninfo:de06 

26078020-1 

12/05/25 

Chidt: 

18% 

$25.00 

os, 

ID: 

POLTER LAW GROUP 

BE 

RECEIVED 

: 

DEC. 08 2025 

GRETCHEN WHITMER 

ee 

AL 

CHEN Wat 

DEPARTMENT OF LIGENSINGRARS REGULATORY AFFAIRS 

M 1ORENRANKSTRIBUN 

| 

SXMLLC 

MICHIGAN TAX TRIBUNAL 

| 

Petitioner, 

v 

MOAHR Docket No. 25-002623 

Hadley Twp. 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is In Lapeer 

County. 

2, 

Parcel Number: 44-010-036-032-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

228,400 

224,242 

4. The values for the property identifled above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

352,000 

176,000 

176,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omltted property etc.)

Page 2

MOAHR Docket No, 25-002623 

Page 2 of 2 

of the refund, the walver of interest, etc. (attach additional page if necessary): 

All refunds 

ade 

ble jointly 

to Petitioner and 

Polter Law 

(Rep) 

and 

mailed to "Polter Law" 2600 W Big Beaver Ste L100, Troy, MI 48084, 

Petitioner agrees to waive any and all interest relative to any refund due. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included In the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number; 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Petjfjoner's Authorized Reprgsen 

Signature fr 

Ph 

em 

xX 

Printed Name; Stephen Polter (P72591) 

Date: Nov 25, 2026 

Signature of Respondent's authorized representative: 

Tha 29% NOI TO 

| PT—— 

Printed Name: Tina Papineau, Assessor 

Date: 

2/2/25

Page 3

§ i 

5 

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METROPLEN #1 480 

= PT NN 

EC 2025 Fd 16 L 

. 

~ 

EXPRESS PROPERTY 

TAX APPEALS LLC 

| 

us

A division of Polter Law Group 

0

2600 W 

Big Beaver 

| Ste L100 

— 

Troy, MI 48084 

OM 

MTT 

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

Page 1

Traninfo:de06 

26078020-1 

12/05/25 

Chidt: 

18% 

$25.00 

os, 

ID: 

POLTER LAW GROUP 

BE 

RECEIVED 

: 

DEC. 08 2025 

GRETCHEN WHITMER 

ee 

AL 

CHEN Wat 

DEPARTMENT OF LIGENSINGRARS REGULATORY AFFAIRS 

M 1ORENRANKSTRIBUN 

| 

SXMLLC 

MICHIGAN TAX TRIBUNAL 

| 

Petitioner, 

v 

MOAHR Docket No. 25-002623 

Hadley Twp. 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is In Lapeer 

County. 

2, 

Parcel Number: 44-010-036-032-00 

. 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

The values for the property identified above as established by Respondent's Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

228,400 

224,242 

4. The values for the property identifled above as stipulated by the parties for 

settlement purposes are: 

Tax year 

True Cash Value 

AV 

TV 

2026 

352,000 

176,000 

176,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omltted property etc.)

Page 2

MOAHR Docket No, 25-002623 

Page 2 of 2 

of the refund, the walver of interest, etc. (attach additional page if necessary): 

All refunds 

ade 

ble jointly 

to Petitioner and 

Polter Law 

(Rep) 

and 

mailed to "Polter Law" 2600 W Big Beaver Ste L100, Troy, MI 48084, 

Petitioner agrees to waive any and all interest relative to any refund due. 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included In the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number; 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 

Petjfjoner's Authorized Reprgsen 

Signature fr 

Ph 

em 

xX 

Printed Name; Stephen Polter (P72591) 

Date: Nov 25, 2026 

Signature of Respondent's authorized representative: 

Tha 29% NOI TO 

| PT—— 

Printed Name: Tina Papineau, Assessor 

Date: 

2/2/25

Page 3

§ i 

5 

ii 

METROPLEN #1 480 

= PT NN 

EC 2025 Fd 16 L 

. 

~ 

EXPRESS PROPERTY 

TAX APPEALS LLC 

| 

us

A division of Polter Law Group 

0

2600 W 

Big Beaver 

| Ste L100 

— 

Troy, MI 48084 

OM 

MTT 

Po 2en32 

| asi MT Y&A69 

alrptend

_ 

sles] 

FRR ak

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

Check# 1346 amount $125.00 applied to docket 

25-002701

; 

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

m.L 

Last Name/Company Name 

SXMLLC 

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

6101 Deer Park Pass 

City or Town 

State 

ZIP Code 

Grand Blanc 

Mi 

48439 

Telephone Number 

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

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

First Name 

M.1. 

Last Name 

Stephen 

Polter 

Firm Name (if any) Polter Law Group - Express Property Tax Appeals 

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

2600 W Big Beaver, Ste L100 

Troy Town 

Na 

zp © 

18084 

Telephone Number 

5 18-21 3-6800 

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

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[] No** 

appealing? 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address]

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

SXM LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002623

Township Of Hadley,

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.

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.

Page 2

MTT Docket No. 25-002623

Page 2 of 6

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: July 31, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

SXM LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002623

Township Of Hadley,

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

Page 4

MTT

Page 5

STATE

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

07/30/2025 

Valuation Report 

03:46 

PM 

DB: 

Hadley Twp 2025 

44-010-036-032-00 

2025 

Est. 

T.C.V. 

SXM LLC 

Property Class: 

401 

5898 BALDWIN RD 

Map 

#: 

HADLEY TOWNSHIP 

OXFORD, 

MI 

48371 

2004 

ROLL 

- 

SECOND HOUSE AND SHED NEVER PRICED. 

PRICED AS OMITTED PROPERTY 

(66%). 

CHANGED HOMESTEAD 

TO 

90% 

BECAUSE 

OF 

TWO HOUSES 

ON 

PARCEL. 

Land Value Estimates 

for Land Table 00001.RES 

AC 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ACREAGE TABLE 

'A' 

12.000 Acres 

10,400 

100 

124,800 

12.00 Total Acres 

Total 

Est. 

Land Value 

= 

124,800 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Wood 

Frame 

28.32 

140 

46 

1,824 

Total Estimated Land Improvements 

True Cash Value 

= 

1,824 

Cost Est. 

for 

Res. 

Bldg: 

1 

Single Family 

C 

Cls 

C 

5 

Blt 

1963 

{11) 

Heating 

System: 

Forced Air 

w/ 

Ducts 

Ground Area 

= 1751 

SF 

Floor Area 

= 2805 

SF. 

Phy/Ab. Phy/Func/Econ/Comb. 

$ Good=56/100/100/100/56 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr. 

Cost 

1.25 story 

Siding 

Slab 

856 

2 

Story 

Siding 

Slab 

840 

1 

Story 

Siding 

Slab 

55 

Total: 

326,490 

182,831 

Other Additions/Adjustments 

Plumbing 

3 Fixture 

Bath 

1 

4,843 

2,712 

Water/Sewer 

1000 

Gal Septic 

1 

5,071 

2,840 

Water Well, 

200 

Feet 

1 

11,200 

6,272 

Porches 

WEP 

208 

4,832 

2,706 

Garages 

Class: 

C Exterior: 

Siding Foundation: 

42 

Inch 

(Unfinished) 

Base 

Cost 

672 

28,842 

16,152 

Common Wall: 

1/2 Wall 

1 

-1,400 

-784 

Built-Ins 

Dishwasher 

1 

812 

455 

Totals: 

380, 690 

213,184 

Notes: 

ECF 

(RES AC) 

1.248 

=> TCV: 

266,054 

Cost Est. 

for Res. 

Bldg: 

2 

Single Family 

D 

Cls 

D 

10 

Blt 

1950 

{11) 

Heating 

System: 

Forced Air 

w/ 

Ducts 

Ground Area 

= 

728 

SF 

Floor Area 

= 728 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=45/100/100/100/45 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Siding 

Slab 

728 

Total: 

93,407 

42,029

Page 2

07/30/2025 

Valuation Report 

03:46 

PM 

DB: 

Hadley Twp 2025 

Parcel 

Number: 

44-010-036-032-00 

Page: 

2 

Other Additions/Adjustments 

Water/Sewer 

1000 

Gal Septic 

1 

4,444 

2,000 

Water Well, 

200 

Feet 

1 

10,430 

4,693 

Porches 

WCP 

(1 

Story) 

160 

5,818 

2,618 

Totals: 

114,099 

51,340 

Notes: 

ECF 

{RES 

AC) 

1.248 

=> 

TCV: 

64,072 

2025 

Est. 

T.C.V. 

010-036-032-00 

= 

456,750 

Est. 

TCV/Total 

Floor Area 

= 

129.28, 

Most 

recent 

sale 07/01/2023 

for 

260,000 

2024 Assessed 

MBOR 

S.E.V. 

Base 

for Cap 

C.P.I 

217,500 

217,500 

217,500 

217,500 

3.10 

2025 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

10, 900 

0 

0 

6,742 

0 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxzable<- 

PRE/MBT 

228,400 

228,400 

228,400 

224,242 

224,242 

0

Page 3

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002623

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Hadley (LAPEER)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Tina

M.I.

Last Name

Papineau

Firm Name (if any)

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

P.O. Box 227

4293 Pratt Road

City or Town

Hadley

State

Michigan

ZIP Code

48440-0227

Telephone Number

810-797-2117

Fax Number

810-797-6026

E-mail Address

assessor@hadleytownship.org

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Appraisal to follow. The packet that the Petitioner submitted with the appeal was not received by the March Board of Review. The only item received was the letter 

from Polter Law Group dated March 5, 2025.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

44-010-036-032-00

Classification of Property:

Real 

Residential

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

228,400

Current Taxable Value as established by the BOR:

224,242

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

$456,800

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

228,400

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

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Tina Papineau

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

Page 1

RECEIVED 

JUL 172025 

= = 

i FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

July 14, 2025 

SOM — MTT 

POB 30232 

Lansing, MI 48909 

Re: 

Multiple SC 

To whom it may concern, 

Herein enclosed please find five (“5”) filings/cases (three (3) otiginal, two (2) default cures), 

as follows: 

1. 

SC appeal Przygoda v. Birmingham (following MBOR denial/ rejection), along 

with fee $125. 

2. 

SC appeal Pecchia v. BH (following MBOR denial/ rejection), along with fee $125. 

3. 

Blumenthal v. Sfld. (following “ostensible” MBOR denial/ rejection), along with 

fee $125. 

4. 

Flint v. Anna Maria (24-002182) corrected figures, pursuant to Order of Default 

(enclosed). Cured. 

5. 

SXM LLC, 2D2M LLC (25-002623/2701) corrected severed petition, pursuant to 

Otdet of Default (enclosed). Cuted. Tribunal also appears to require Petitioner to 

remit sepatate $125 payment 

for ostensible separate severed petition/parcel; 

however, 

see 

enclosed proof 

of original payment(s) 

with 

original 

petition 

submission on or about May 27, 2025. Youll notice that although 

T may have 

erroneously filed as multi contiguous parcel (now corrected), 

I did not merely remit 

$125 + $25 pursuant to MTT Rules, but rather in fee remittance I treated these as 

two separate submissions and in fact paid 2 x $125. Therefore, the Ttibunal’s order 

including the fee requitement should be reconsidered and rendered moot, as the 

at least the fees wete originally properly remitted. 

If, however, Tribunal is still 

unconvinced, I would appreciate it stating/ noticing along with its basis therefor 

and allowing Petitioner an additional fourteen (“14”) days within which to 

cure/remit same.

Page 2

Co 

| 

RECEIVED 

JUL 172085 

BUNAL 

MICHIGAN TAX TRE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner's Contact Information 

First Name 

ML. 

Last Name/Company Name 

SXMLLC 

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

6101 Deer Park Pass 

City or Town 

State 

ZIP Code 

Grand Blanc 

MI 

48439 

Telephone Number 

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

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

First Name 

M.L 

Last Name 

Stephen 

Polter 

Fmt =™Mpolter Law Group - Express Property Tax Appeals 

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

2600 W Big Beaver, Ste L100 

City or Town 

State 

ZIP Code 

Troy 

MI 

48084 

Telephone Number 

18.9 1 3.6800 

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

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

ves* 

[] No** 

appealing? 

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

**if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

id True Cash and Taxable Value 

[O Poverty Exemption 

[J Taxable Value Only (calculation) 

‘J Disabled Veterans Exemption 

[mm] Uncapping of Taxable Value 

DO Eligible Manufacturing Personal Properly (ESA) 

[7] Exemption from Taxation (other than the denial of 

a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Pursuant to condition, severely obstructive and restrictive covenant related to property, 

as well as recent sale/purchase price, this appeal screams of reduction in TCV/AV/TV. 

See also attached professionally prepared BOV. It is rather astontishing that the MBOR 

denied same, and for the following reason: "No comps". Seriously?! The MBOR 

submission included the recent purchase agreement reflecting a sale price nearly half 

that of the Twp./Respondent TCV; furthermore, the submission also included a recent 

appraisal (which naturally includes comps). But if that weren't enough, Petitioner did one 

more and obtained a fresh BOV (enclosed). 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[W] No 

if Yes, check which BOR you attended AND

Page 4

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

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

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 

SXM LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

2D2M LLC, 

Petitioner, 

 

v 

 

MTT Docket Nos. 25-002623 

 

 

 

 

 & 25-002701 

 

Hadley Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SEVERING PARCEL NO 44-010-036-026-00 TO DOCKET NO 25-002701 

 

ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002701 

 

The Tribunal has reviewed the file in this case and finds that a petition was filed on May 

27, 2025, initiating a valuation appeal for Parcel Nos. 44-010-036-032-00 and 44-010-

036-026-00. The petition indicates that the parcels are contiguous. The petition also 

includes attachments of the Board of Review decisions for both parcels. Those 

decisions indicate that each appealed parcel is owned by a different entity. 

 

The Tribunal finds that the parcels, while purportedly contiguous, cannot be filed in a 

single appeal because each party in interest, as Petitioner, is required to file a separate 

petition. Although the parties are commonly represented, each parcel has only one 

indicated party in interest eligible to file a petition as the property owner.1 “Party in 

interest” refers to a person or entity with a property interest in the property being 

assessed, and “property interest” is “a legal share in something and “all or part of a legal 

or equitable claim to or right in property.”2 Accordingly, the Tribunal shall sever Parcel 

No. 44-010-036-026-00 into a separate docket. A separate additional petition filing fee 

is due as a result of the severance.3 Therefore, 

 

IT IS ORDERED that Parcel No. 44-010-036-026-00 is SEVERED to Docket No. 

25-002701. 

 

IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 

25-002701. 

 

IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 

 

1 See MCL 205.735a(6). 

2 See Spartan Stores Inc v City of Grand Rapids, 307 Mich App 565, 575-576 and fn 9 (2014). 

3 TTR 223(2). If not severed, the contiguous parcel would have been held in default for failure to pay the 

contiguous-parcel petition fee under TTR 223(2)(b).

Page 2

MTT Docket No. 25-002623 & 25-002701 

Page 2 of 2 

 

25-002701 by filing a severed petition and $125.00 petition filing fee within 14 days of 

the entry of this order.4 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 a “Severed Petition.” 

 

Failure to comply with this order will result in the dismissal of that case.5 

 

 

Entered: July 11, 2025 

 

 

 

By _____________________________ 

bw 

 

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 

 

4 See TTR 223(2)(a)(ii) and TTR 269(1). 

5 See TTR 237(1).

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

Check# 1346 amount $125.00 applied to docket 

25-002701

; 

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

m.L 

Last Name/Company Name 

SXMLLC 

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

6101 Deer Park Pass 

City or Town 

State 

ZIP Code 

Grand Blanc 

Mi 

48439 

Telephone Number 

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

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

First Name 

M.1. 

Last Name 

Stephen 

Polter 

Firm Name (if any) Polter Law Group - Express Property Tax Appeals 

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

2600 W Big Beaver, Ste L100 

Troy Town 

Na 

zp © 

18084 

Telephone Number 

5 18-21 3-6800 

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

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[] No** 

appealing? 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ali that apply) 

True Cash and Taxable Value 

[0 Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Pursuant to condition, severely obstructive and restrictive covenant related to property, 

as well as recent sale/purchase price, this appeal screams of reduction in TCV/AV/TV. 

See also attached professionally prepared BOV. 

It is rather astontishing that the MBOR 

denied same, and for the following reason: "No comps". Seriously?! The MBOR 

submission included the recent purchase agreement reflecting a sale price nearly half 

that of the Twp./Respondent TCV; furthermore, the submission also included a recent 

appraisal (which naturally includes comps). But if that weren't enough, Petitioner did one 

more and obtained a fresh BOV (enclosed). 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

O July 

[| December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

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

Od Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

attached 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe

Page 4

S

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

SXM LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002623

Township Of Hadley,

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: July 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

SXM LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002623

Township Of Hadley,

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: July 8, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

Check# 1346 amount $125.00 applied to docket 

25-002701

; 

RECEIVED 

JUN 02 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

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

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

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

m.L 

Last Name/Company Name 

SXMLLC 

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

6101 Deer Park Pass 

City or Town 

State 

ZIP Code 

Grand Blanc 

Mi 

48439 

Telephone Number 

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

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

First Name 

M.1. 

Last Name 

Stephen 

Polter 

Firm Name (if any) Polter Law Group - Express Property Tax Appeals 

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

2600 W Big Beaver, Ste L100 

Troy Town 

Na 

zp © 

18084 

Telephone Number 

5 18-21 3-6800 

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

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

Yes* 

[] No** 

appealing? 

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address]

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check ali that apply) 

True Cash and Taxable Value 

[0 Poverty Exemption 

[OJ Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Pursuant to condition, severely obstructive and restrictive covenant related to property, 

as well as recent sale/purchase price, this appeal screams of reduction in TCV/AV/TV. 

See also attached professionally prepared BOV. 

It is rather astontishing that the MBOR 

denied same, and for the following reason: "No comps". Seriously?! The MBOR 

submission included the recent purchase agreement reflecting a sale price nearly half 

that of the Twp./Respondent TCV; furthermore, the submission also included a recent 

appraisal (which naturally includes comps). But if that weren't enough, Petitioner did one 

more and obtained a fresh BOV (enclosed). 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

O July 

[| December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was not received by Petitioner 

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

Od Appealing within 35 days of State Tax Commission Order

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

attached 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

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

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe

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