Ted A Slater, Petitioner V Township Of Marion, 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

Ted A Slater, 

Petitioner,

 MICHIGAN TAX TRIBUNAL 

 SMALL CLAIMS DIVISION

v

MTT Docket No. 24-004209

Township Of Marion,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he parties have 20 days from date 

of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if 

available, if they do not agree with the POJ and to state in writing why they do not agree 

with the POJ (i.e., exceptions).”

More than 20 days have passed since the entry of the POJ and neither party has filed 

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed 

evidence in the rendering of the POJ, and the POJ is supported on the record and by 

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the 

Tribunal’s final decision in this case.1

 

IT IS SO ORDERED.

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

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s Disabled Veteran’s Exemption as provided in this 

Final Opinion and Judgment within 20 days of entry of this Final Opinion and Judgment.

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 within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

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

and interest paid on delinquent taxes. The refund shall also 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 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 Final Opinion and Judgment. 

1 See MCL 205.726.

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MTT Docket No. 24-004209

Page 2 of 15

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, 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%, and (xviii) after June 30, 2025, through 

December 31, 2025, at the rate of 8.66%.

This Final Opinion and Judgment resolves the last pending claim and closes this case.

See docket look up for a copy of the Proposed Opinion and Judgment.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans

Page 3

M

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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 

 

Ted A Slater, 

 

 

 

 

 

 

 

 

Petitioner, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

 

v 

 

 

 

 

 

 

 

MTT Docket No. 24-004209 

 

 

Marion Township, 

 

Case Type: Disabled Veterans 

Respondent. 

 

 

 

 

Exemption 

 

 

PROPOSED OPINION AND JUDGMENT 

 

Personnel Presiding: 

 

 

Samantha Welton, Administrative Law Judge 

Location of Hearing: 

 

 

Telephone 

Hearing Held on: 

 

 

 

September 23, 2025 

Appearances on Behalf of Petitioner: 

Lisa Brazzil 

Appearances on Behalf of Respondent: Matthew Dedes 

 

 

PROPOSED JUDGMENT 

 

Parcel No. 4710-35-203-036 shall be granted a Disabled Veterans Exemption under 

MCL 211.7b for the 2023 tax year. 

 

PROCEDURAL HISTORY 

 

Petitioner’s disabled veteran’s exemption affidavit was submitted to the 2024 December 

Board of Review (BOR). The BOR issued its decision on December 11, 2024. 

 

Petitioner filed a petition with the Tribunal on December 30, 2024, and Respondent filed 

an answer on January 9, 2025. 

 

The amount of the taxable value in dispute, as set forth in the pleadings, for the tax year 

at issue, is within the jurisdictional limits of the Small Claims Division.1 

 

ISSUES AND APPLICABLE LAW 

 

The issue in this matter is whether the subject property qualifies for a property tax 

exemption under MCL 211.7b. 

 

 

1 See MCL 205.762(1).

Page 2

MTT Docket No. 24-004209 

Page 2 of 5 

 

The petitioner must prove, by a preponderance of the evidence, that they are entitled to 

an exemption.2 MCL 211.7b(1) states: 

 

Real property used and owned as a homestead by either of the following 

individuals is exempt from the collection of taxes under this act: (a) A 

disabled veteran. (b) A surviving spouse of a disabled veteran who, 

immediately before death, was eligible for the exemption under this 

section. An exemption under this subdivision continues as long as the 

surviving spouse does not remarry, and the exemption applies to any 

property used and owned as a homestead by the surviving spouse, 

including homestead property acquired after the decedent’s death.3 

 

MCL 211.7b(2) states:: 

 

To obtain the exemption, an individual described in subsection (1)(a) or (b), 

or the individual’s legal designee, must file an application, in a form and 

manner prescribed by the state tax commission, showing the facts required 

by this section and a description of the real property with the assessing 

officer for the local assessing unit after January 1 and before December 31 

of the calendar year for which the exemption is claimed. The application 

when filed is open to inspection. The taxes subject to collection under this 

act shall be canceled for any year in which an individual described in 

subsection (1)(a) or (b) who is eligible for the exemption under this section 

has acquired title to real property exempt under this section. Upon granting 

the exemption under this section, each local taxing unit shall bear the loss 

of its portion of the taxes upon which the exemption has been granted. An 

exemption granted under this section as to taxes levied on or after January 

1, 2025 remains in effect, without subsequent reapplication, until it is 

rescinded by the individual who was granted the exemption or is denied by 

the assessor, as provided in section 7c.4 

 

MCL 211.7b(4)(a) defines a disabled veteran as a veteran who resides in Michigan and 

satisfies one of the following requirements: 

 

(i) Has been determined by the United States Department of Veterans Affairs to be 

permanently and totally disabled as a result of military service and entitled to 

veterans’ benefits at the 100% rate. 

(ii) Has a certificate from the United States Department of Veterans Affairs certifying 

that the veteran is receiving or has received pecuniary assistance due to 

disability for specially adapted housing. 

(iii) Has been rated by the United States Department of Veterans Affairs as 

individually unemployable.5 

 

2 See ProMed Healthcare v Kalamazoo, 249 Mich App 490; 644 NW2d 47 (2002). 

3 Id. 

4 Id. 

5 Id.

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MTT Docket No. 24-004209 

Page 3 of 5 

 

“Veteran” is defined as “an individual who served in the United States Armed Forces, 

including the reserve components, and was discharged or released under honorable 

conditions.”6 

 

SUMMARY OF EVIDENCE 

 

A. Petitioner’s Evidence 

 

The exhibits offered by Petitioner may be viewed on line 2 of the docket maintained in 

this case.7 No exhibits were excluded from evidence. 

 

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends 

that they have a service-connected disability at the 100% rating and are entitled to the 

exemption. Mrs. Brazzil, testifying on behalf of Petitioner,

Page 4

MTT

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M

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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

Ted A Slater,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 24-004209

Township Of Marion, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

September 23, 2025 

HEARING TIME:

1:45 PM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

78158180 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 24-004209

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action.

Page 3

M

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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

Ted A Slater,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004209

Township Of Marion,

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.

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.

Page 2

MTT Docket No. 24-004209

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: January 9, 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 provide 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

Ted A Slater,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004209

Township Of Marion,

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

Page 4

MT

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Page 1

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

HOWELL, MI 48843

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

43,500

256,600

43,500

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

36 ABBY BROOK LN

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM MARION TOWNSHIP

ASSESSING DEPT

2877 W COON LAKE RD

HOWELL, MI 48843

4710-35-203-036

SLATER TED & BERTHA

36 ABBY BROOK LN

SLATER FAMILY REVOCABLE TRUST

HOWELL MI 48843-7302

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2023

2024

128,890

135,334

6,444

2. ASSESSED VALUE:

256,600

213,100

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

213,100

WAS NOT

2023

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

MARION TOWNSHIP HALL 2877 W. COON LAKE RD HOWELL MI 48843

MONDAY, MARCH 11, 2024, 2:00 PM - 9:00 PM & TUESDAY, MARCH 12, 2024, 9:30 AM - 4:30 PM

RESIDENTS & NON-RESIDENTS MAY APPEAL IN WRITING. WRITTEN APPEALS WILL BE ACCEPTED NO LATER THAN NOON

ON MARCH 12, 2024.

CALL (517) 546-1588 TO SCHEDULE APPOINTMENT.

Market Adjustment

(517) 546-1588

LOREEN JUDSON

ASSESSOR@MARIONTOWNSHIP.COM

SEC 35 T2N R4E TIMBER BLUFF SITE CONDOMINIUM UNIT 36

SPLIT 10/03 FR 4710-35-200-026

407

Residential

407

Residential

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

6. Assessor Change Reason(s):

LEGAL DESCRIPTION:

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

 5. There WAS or WAS NOT a transfer of ownership on this property in 

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

HOWELL, MI 48843

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

43,000

213,100

43,000

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

36 ABBY BROOK LN

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM MARION TOWNSHIP

ASSESSING DEPT

2877 W COON LAKE RD

HOWELL, MI 48843

4710-35-203-036

SLATER TED & BERTHA

36 ABBY BROOK LN

SLATER FAMILY REVOCABLE TRUST

HOWELL MI 48843-7302

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2022

2023

122,753

128,890

6,137

2. ASSESSED VALUE:

213,100

170,100

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

170,100

WAS NOT

2022

% Exempt As "Homeowners Principal Residence":

100.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

MARION TOWNSHIP HALL 2877 W. COON LAKE RD HOWELL MI 48843

MONDAY, MARCH 13, 2023, 2:00 PM - 9:00 PM & TUESDAY, MARCH 14, 2023, 9:30 AM - 4:30 PM

RESIDENTS & NON-RESIDENTS MAY APPEAL IN WRITING. WRITTEN APPEALS WILL BE ACCEPTED NO LATER THAN NOON

ON MARCH 14, 2023.

CALL (517) 546-1588 TO SCHEDULE APPOINTMENT.

MARKET ADJUSTMENT

(517) 546-1588

LOREEN JUDSON

ASSESSOR@MARIONTOWNSHIP.COM

SEC 35 T2N R4E TIMBER BLUFF SITE CONDOMINIUM UNIT 36

SPLIT 10/03 FR 4710-35-200-026

407

Residential

407

Residential

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Page 1

Dec 10, 2024

Taxable

Capped

Assessed

Year

Taxable

Capped

Assessed

Year

Corrected

Original

On , the December Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel.

Dec 10, 2024

Dear Property Owner:

36 ABBY BROOK LN

4710-35-203-036

Re: December Board of Review Change Notice

Change Notice

2024 DECEMBER BOARD OF REVIEW

SLATER TED & BERTHA

SLATER FAMILY REVOCABLE TRUST

36 ABBY BROOK LN

HOWELL MI 48843-7302

Adjustment Type:

Reason:

128,890

<

DEN

100.0000

100.0000

128,890

128,890

128,890

Principal Residence Exemption

Principal Residence Exemption

213,100

213,100

2023

2023

(517) 546-1588

MARION TOWNSHIP

Board of Review

Sincerely

If you have any questions regarding the above changes, please do not hesitate to contact us at

http://www.michigan.gov/taxtrib

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days 

after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with 

the MTT that can be obtained from their website:

(Rev. 01-07)

DBOR CHG NOTICE (GENERIC)

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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. 24-004209

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Marion (LIVINGSTON)

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

Loreen

M.I.

B

Last Name

Judson

Firm Name (if any)

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

2877 W. Coon Lake Road

City or Town

Howell

State

Michigan

ZIP Code

48843

Telephone Number

517-546-1588

Fax Number

517-546-6622

E-mail Address

assessor@mariontownship.com

Section 3: Subject Property Information

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

Yes

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

State Tax Commission directive that 2024 Board of Review does not have jurisdiction to grant a 100% Disabled Veteran an exemption for 2023 if they did not 

request the exemption in 2023: even if the Department of Veteran’s Affairs had a delayed determination not received by the Veteran until 2024. 

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: December

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? December*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?

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:

2023

List the date the exemption was denied:

12/10/24

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:

4710-35-203-036

Classification of Property:

Real 

Residential

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

256,600

Current Taxable Value as established by the BOR:

135,334

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

513,200

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

256,600

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/ Loreen B. Judson

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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) 277(3), 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

Filer Type: Individual 

First Name

Ted

M.I.

A

Last Name/Company Name

Slater

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

36 Abby Brook Lane

City or Town

Howell

State

Michigan

ZIP Code

48843

Telephone Number

8102403784

Fax Number

E-mail Address

l.brazzil@yahoo.com

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

First Name

Lisa

M.I.

Last Name

Brazzil

Firm Name (if any)

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

436 Dauner Haus St

City or Town

FENTON

State

Michigan

ZIP Code

48430

Telephone Number

810-240-3784

Fax Number

E-mail Address 

l.brazzil@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

36 Abby Brook Lane

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Howell

Michigan

48843

Taxing Authority (City or Township)

Township Of Marion (LIVINGSTON)

County 

Livingston

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

Disabled Veterans Exemption

 

Section 5: Explain the Reason for this Appeal

Service connected disability granted with 100 percent evaluation effective August 10 2022, Department Of Veterans Affairs. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2023

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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 (also known as State Equalized Value).

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

Section 8: Classification Information *Only 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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater

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

Ted A Slater,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004209

Township Of Marion,

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 279. 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: January 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 provide 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

Ted A Slater,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-004209

Township Of Marion,

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 279. 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: January 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 provide 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

Soa, 

MARION TOWNSHIP 

www.mariontownship.com 

v, \/ 

2877 W. Coon Lake Rd. 

Phone (517) 546-1588 

Howell, MI 48843 

Fax (517) 546-6622 

12/11/2024 

Dear Mr. & Mrs. Slater, 

The December Board of Review has denied your Disabled Veteran Exemption for the 2023 tax year. As 

stated in our previous correspondence, this decision was expected given the Board's lack of authority to 

act on 2023 Disabled Veteran Exemptions without a denied claim. We encourage you to appeal the 

decision to the Michigan Tax Tribunal. 

Instructions on how to initiate the appeal to the Tribunal are on the enclosed Change Notice form. 

If you have any questions, please feel free to contact us. 

Thank you, 

Matthew Dedes 

Assistant Assessor

Page 2

2024 DECEMBER BOARD OF REVIEW 

Change Notice 

Dec 10, 2024 

SLATER 

TED 

& 

BERTHA 

SLATER 

FAMILY REVOCABLE 

TRUST 

36 

ABBY BROOK 

LN 

HOWELL 

MI 

48843-7302 

Re: December Board of Review Change Notice 

4710-35-203-036 

36 ABBY BROOK LN 

Dear Property Owner: 

On Dec 10, 2024 

, the December Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Corrected 

Year 

Assessed 

Capped 

Taxable 

Year 

Assessed 

Capped 

Taxable 

2023 

213,100< 

128,890 

128,890 

2023 

213,100 

128,890 

128,890 

Principal Residence Exemption 

100.0000 

Principal Residence Exemption 100.0000 

Reasons 

“DENK 

|. 

© 

opt 

oie te 

oo feof, dle 

nd 

af 

bin SE 

an 

Lis 

RR 

Adjustment Type: 

The action of the December Board of Review may be appealed to the Michigan Tax Tribunal within 35 days. 

after the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file at petition with 

the MTT that can be obtained from their website: 

[ 

http://www.michigan.gov/taxirib 

isl 

If you have any questions regarding the above changes, please do not hesitate to contact us a{517) 546-1588 

Sincerely 

MARION TOWNSHIP 

Board of Review 

DBOR CHG NOTICE (GENERIC) 

(Rev. 01-07)

Page 3

|. 

Qy 

ATS O 

ARS 

DEPARTMENT OF VETERANS AFFAIRS 

Veterans Benefits Administration 

Regional Office 

TED SLATER 

ile Number 

3115 

Represented By: 

AMERICAN LEGION 

Rating Decision 

10/02/2024 

INTRODUCTION 

The records reflect that you are a Veteran of the Peacetime and Vietnam Era. You served in the 

Air Force from March 29, 1963 to January 4, 1967. We received your request for a Higher Level 

Review on September 27, 2024. Based on a review of the evidence listed below, we have made 

the following decision(s) on your claim. 

DECISION 

1. Service connection for dementia associated with herbicide exposure is granted with a 100 

percent evaluation effective August 10, 2022. 

2. Entitlement to special monthly compensation based on aid and attendance criteria being met is 

granted from August 10, 2022. 

3. Basic eligibility to Dependents’ Educational Assistance based on permanent and total 

disability status is established from August 10, 2022. 

4. A finding of incompetency is proposed. 

2682C01200211800040010 056707

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 PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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) 277(3), 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

Filer Type: Individual 

First Name

Ted

M.I.

A

Last Name/Company Name

Slater

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

36 Abby Brook Lane

City or Town

Howell

State

Michigan

ZIP Code

48843

Telephone Number

8102403784

Fax Number

E-mail Address

l.brazzil@yahoo.com

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

First Name

Lisa

M.I.

Last Name

Brazzil

Firm Name (if any)

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

436 Dauner Haus St

City or Town

FENTON

State

Michigan

ZIP Code

48430

Telephone Number

810-240-3784

Fax Number

E-mail Address 

l.brazzil@yahoo.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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.

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

36 Abby Brook Lane

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Howell

Michigan

48843

Taxing Authority (City or Township)

Township Of Marion (LIVINGSTON)

County 

Livingston

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

Disabled Veterans Exemption

 

Section 5: Explain the Reason for this Appeal

Service connected disability granted with 100 percent evaluation effective August 10 2022, Department Of Veterans Affairs. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2023

Did you protest the assessment at a Board of Review (BOR)? No

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

If No, check the applicable reason(s):

Not required to attend

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 

Classification of Property:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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 (also known as State Equalized Value).

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

Section 8: Classification Information *Only 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:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

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

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater

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.