Thomas G McLellan, Petitioner V Township Of Bath, Respondent

Page 1

AN 

PALL 

Mf 

VY 

VY 

Vel 

IW EIA 

Tem Ns Vf LS SNE 

cee 

A 

4 

[Y 

J 

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RECEIVED 

JUL 082025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

A homas é. Mle 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. =f — 063 S3 

EE TOwvsHe 

Respondent(s) 

MOTION FOR RECONSIDERATION 

ish this Tribunal to reconsider 

CAUESY 

a) SABLE 

VETAAD 

© ERE motion 2099 Te TERE 

2. 

Good cause exists to grant reconsideration because: 

PM RESEND IY mY Atidaik iF Discbled VETghay ETmPTive 

200 9nd 2023, Als copies dF Im Vy #orms Rggaidtagq my 

oY oF 

Is 

TRA 

ILITY, 

SEE Aria 

boewmends Tt pan 

or 

ry Claim 

7 

3. 

lask this Tribunal to grant my request for reconsideration. 

Hoorn 

A. Wh, Ketto 

Party/Representative (sign here) 

Thomks &. 

M dg 

a) 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Jung 28, 2025” 

Mapu BM Lo,

Page 2

Xiemee 

G. Mela 

L130 dares De. 

MTT Docket” NO. 

Enchoser vo His Prokds Tn submit 

wg Ald aut 

by on awd 

2022 

Shing I gee 

BETH +teonch Pp 

Hew In Dye Rotperow Torn Disabled VETtrdw Eepdiac 

Ln Your econ espace Oedea 

st Disnisnc You 

Shale O 

GdrE pubnid wy Foams iw Heo Requines perial. 

You 

Pope remy 

didat 

see 

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Tip 

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IN 

TR 

. 

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Jo Ho tev 

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202%. 

rw acne 

hedge > Race 

om Odor 

2094. 

Tm RequéomIe You 2 cAusid 

el mY 

€ KemPTim fee 202T 

FAR YEU 

“3 

I towcepa Uh © Hae ws @ gusto 

Teegardng A Toems 

ok 

Hae wes on ectie He 

AwonStie Pogesve 

M5. Rote on her sak Se 

would 

hye olurded na HF HAL wes an erie. Of, ell ine 

He Somes Analy Hat

Page 3

Michigan Department of Treasury 5407 

(4243) 

State Tax Commission Affidavit of Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b, Filing is mandatory. 

INSTRUCTIONS: This form is to be used to apply for an exemption of property taxes under MGL 211.75, for real property used and 

owned as a homestead by a disabled veteran who was discharged from the armed forces of the United States under honorable 

conditions or his or her unremarried surviving spouse. The property owner, or his or her legal designee, must annually file the Affidavit 

with the supervisor or assessing officer after December 31 and before the Tuesday following the second Manday-in;Deceamb 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

MCLELLAN, THOMAS & CLAUDIA 

Sh 896-236 

Owner's Malling Address 

£130 HEATHFIELD DRIVE 

City 

State 

Zip Code 

EAST LANSING 

MI 

48823 

LEGAL DESIGNEE INFORMATION (Corfiplete if applicable) 

) 

Legal Designee Name 

Daytime Telephone Number 

Mailing Address 

Gity 

btate 

Zip Code 

HOMESTEAD PROPERTY INFORMATION 

(Enter information for the property in which the exemption is being claimed) 

City, Township or Village (Check the ‘appropriate box and provide the name) 

Erex Lane Foe, MA 

yes 

~ 

R pret 

Ml 

City 

Township 

1 

Village 

County 

Name of the Local School District 

School District Description 

CLINTON 

33060 

HASLETT PUBLIC SCHO 

Parcel Identification Number 

Date the Propety was Acquired (MM/DDIYYYY) 

010-431-000-011-00 

Homestead Property Address 

6130 HEATHFIELD DRIVE 

City 

Bate 

ip Code 

EAST LANSING 

Mi 

48823 

ACKNOWLEDGEMENT (Check all boxes that apply) 

Tam a disabled veteran, or the legal designee of tho disabled veteran, who was discharged under honorable conditions from the armed forces of the 

X 

United States of America with a service connected disablity. 

I] 

| am the unremarried surviving spouse, or the legal designee of the unremarried surviving spouse, of a disabled veteran who was discharged under 

honorable conditions from the armed forces ofthe United States of America with a service connected disability. 

0%] 

{am a Michigan resident. 

{own the property in which the exemption is being claimed and itis used as my homestead. Homestead is generally defined as any dwelling with its land 

4 and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILTIY (Check the appropriate box and provide a copy of the required documentation 

The disabled veteran has been determined by the United States Department of Veterans “Affairs to be permanently and totally disabled as a result of 

4 military service and entitied to veteransl benefits at the 100% rate (must atiach a copy of the letter from the U.S. Department of Veterans Affairs). 

or has received pecuniary assistance due to disability for specially adapted housing (must attach a copy of the certificate

Page 4

Department of 

Coby 

ST 

ey 

Veterans Affairs 

Z- 

NFo~p4 

PO ROX 

Nessemher 10, 2022 

Veteran's Name: 

[ES 

Melellan, Thomas, G 

THOMAS G MCLELLAN 

6130 HEATHFIELD DR 

We are providing this fetter to disabled Veterans (0 use in applying § 

such 

as housing 

entitlements, free or reduced state park annual memberships, state or local property or vehicle tax relief, 

civil 

service preference: or any other prograny or entitlement Ir which verification of VA benefits i 

Fa 

i 

TLE 

in 

tal record of your VA entidercent, 

i 

--Ameriea is Grateful to You for Your Service-- 

Hai 

Personal Claim Information: 

Your VA claim number 

j 

Yon 

Bon 

AF 

A 

Military Information: 

Your character(s) of discharge and service date(s) include: 

Army, Hosorshle 05-00-1967 

© 3.008. 

1660 

{You rey have additional periods of service not listed above; 

VA Benefits Information: 

M 

= 

Yar 

Servies-rg 

Your combined s 

evaluation is; 50 PERCENT 

The effective dute of thie last change 0 your corrent award was: 01-DEC-3071 

Your current monthly award amount 

Are vou Bed 

sald 

of fhe 10 papas 

disabilitien: Yes 

Ate you considered to be totally and permanently disabled due to your service-comueoted disabilities: 

Yes 

You should contact your state ur oval office of

Page 5

s sehigan

Page 6

N

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 

Thomas G McLellan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003531 

 

Bath Township, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On June 30, 2025, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on June 10, 2025. In the motion, Petitioner 

states that they are resubmitting their Disabled Veterans Exemption (DVE) affidavits for 

2021 and 2022 to show that the completed forms were filed with the Township. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

failed to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 Petitioner provided a DVE affidavit dated December 10, 2021, 

and the petition and accompanying documentation indicate that Petitioner filed this 

affidavit with the Township on December 12, 2021. While Petitioner states in the 

petition that this affidavit was filed “for the upcoming tax year,” i.e., tax year 2022, the 

relevant version of MCL 211.7b states: 

 

To obtain the exemption, an affidavit . . . shall be filed by the property 

owner or his or her legal designee with the supervisor or other assessing 

officer during the period beginning with the tax day for each year and 

ending at the time of the final adjournment of the local board of 

review.2 

 

“Tax day” is defined by the General Property Tax Act as “December 31 of the 

immediately preceding year.”3 As such, in order to claim an exemption for the 2022 tax 

year, property owners were required to file an affidavit with the assessing officer 

between December 31, 2021, and the final adjournment of the December Board of 

Review on December 13, 2022.4 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 Id. The Order of Dismissal erroneously cited the current version of the statute, which was amended 

effective October 19, 2023. 

3 MCL 211.2(2). 

4 Pursuant to MCL 211.53b(1), the December Board of Review meets “on Tuesday following the second 

Monday in December.” Id.

Page 2

MTT Docket No. 24-003531 

Page 2 of 2 

 

Because Petitioner’s affidavit was filed on December 12, 2021, it was effective for the 

2021 tax year, not the 2022 tax year.5 Further, the affidavit dated December 10, 2022, 

is date stamped “received” by the Township January 3, 2023.6 As such, that affidavit 

was effective for the 2023 tax year, not the 2022 tax year. Respondent’s answer 

confirms that each of these filings was processed by the subsequent Board of Review 

for the 2021 and 2023 tax years.7 Petitioner does not assert the existence of any other 

filings, and inasmuch as they did not file an affidavit with Respondent’s assessing officer 

between December 31, 2021, and December 13, 2022, the Tribunal has no authority to 

hear this appeal or grant them the relief requested.8 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, you may file a claim of appeal with 

the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final 

decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry 

of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be 

filed with the Tribunal to certify the record on appeal. There is no certification fee. 

 

 

Entered: July 18, 2025 

 

 

By _______________________________ 

ejg 

 

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 

 

 

 

5 The December Board of Review met on December 14, 2021. See MCL 211.53b(1). 

6 Although the actual date stamp is illegible, the form filed with the petition has a handwritten notation by 

Petitioner that states: “Rec’d Jan. 3, 2023.” 

7 History shows the Petitioner's completed information is approved later in the year. (2013, 2014 

approved by the July Board of Review, 2015 March Board of Review, 2016, 2017 Petitioner did not file, 

2018, 2019, 2020, 2021 by the December Board of Review. 2022 Did not file, 2023 March Board of 

Review, and 2024 was approved by the Assessor on March 18, 2024.)” 

8 The Tribunal’s jurisdiction is limited to “a proceeding for direct review of a final decision, finding, ruling, 

determination, or order of an agency relating to assessment, valuation, rates, special assessments, 

allocation, or equalization, under the property tax laws of this state.” MCL 205.731(a). See also Federal-

Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 

538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

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

AN 

PALL 

Mf 

VY 

VY 

Vel 

IW EIA 

Tem Ns Vf LS SNE 

cee 

A 

4 

[Y 

J 

pI 

RECEIVED 

JUL 082025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

A homas é. Mle 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. =f — 063 S3 

EE TOwvsHe 

Respondent(s) 

MOTION FOR RECONSIDERATION 

ish this Tribunal to reconsider 

CAUESY 

a) SABLE 

VETAAD 

© ERE motion 2099 Te TERE 

2. 

Good cause exists to grant reconsideration because: 

PM RESEND IY mY Atidaik iF Discbled VETghay ETmPTive 

200 9nd 2023, Als copies dF Im Vy #orms Rggaidtagq my 

oY oF 

Is 

TRA 

ILITY, 

SEE Aria 

boewmends Tt pan 

or 

ry Claim 

7 

3. 

lask this Tribunal to grant my request for reconsideration. 

Hoorn 

A. Wh, Ketto 

Party/Representative (sign here) 

Thomks &. 

M dg 

a) 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

Jung 28, 2025” 

Mapu BM Lo,

Page 2

Xiemee 

G. Mela 

L130 dares De. 

MTT Docket” NO. 

Enchoser vo His Prokds Tn submit 

wg Ald aut 

by on awd 

2022 

Shing I gee 

BETH +teonch Pp 

Hew In Dye Rotperow Torn Disabled VETtrdw Eepdiac 

Ln Your econ espace Oedea 

st Disnisnc You 

Shale O 

GdrE pubnid wy Foams iw Heo Requines perial. 

You 

Pope remy 

didat 

see 

Op 

Tip 

Vsee 

IN 

TR 

. 

6@&g nal 

Kb 

Lite om 

Jo Ho tev 

igus de Tq sell \~ 

Sums 

202%. 

rw acne 

hedge > Race 

om Odor 

2094. 

Tm RequéomIe You 2 cAusid 

el mY 

€ KemPTim fee 202T 

FAR YEU 

“3 

I towcepa Uh © Hae ws @ gusto 

Teegardng A Toems 

ok 

Hae wes on ectie He 

AwonStie Pogesve 

M5. Rote on her sak Se 

would 

hye olurded na HF HAL wes an erie. Of, ell ine 

He Somes Analy Hat

Page 3

Michigan Department of Treasury 5407 

(4243) 

State Tax Commission Affidavit of Disabled Veterans Exemption 

Issued under authority of Public Act 161 of 2013, MCL 211.7b, Filing is mandatory. 

INSTRUCTIONS: This form is to be used to apply for an exemption of property taxes under MGL 211.75, for real property used and 

owned as a homestead by a disabled veteran who was discharged from the armed forces of the United States under honorable 

conditions or his or her unremarried surviving spouse. The property owner, or his or her legal designee, must annually file the Affidavit 

with the supervisor or assessing officer after December 31 and before the Tuesday following the second Manday-in;Deceamb 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

Owner's Telephone Number 

MCLELLAN, THOMAS & CLAUDIA 

Sh 896-236 

Owner's Malling Address 

£130 HEATHFIELD DRIVE 

City 

State 

Zip Code 

EAST LANSING 

MI 

48823 

LEGAL DESIGNEE INFORMATION (Corfiplete if applicable) 

) 

Legal Designee Name 

Daytime Telephone Number 

Mailing Address 

Gity 

btate 

Zip Code 

HOMESTEAD PROPERTY INFORMATION 

(Enter information for the property in which the exemption is being claimed) 

City, Township or Village (Check the ‘appropriate box and provide the name) 

Erex Lane Foe, MA 

yes 

~ 

R pret 

Ml 

City 

Township 

1 

Village 

County 

Name of the Local School District 

School District Description 

CLINTON 

33060 

HASLETT PUBLIC SCHO 

Parcel Identification Number 

Date the Propety was Acquired (MM/DDIYYYY) 

010-431-000-011-00 

Homestead Property Address 

6130 HEATHFIELD DRIVE 

City 

Bate 

ip Code 

EAST LANSING 

Mi 

48823 

ACKNOWLEDGEMENT (Check all boxes that apply) 

Tam a disabled veteran, or the legal designee of tho disabled veteran, who was discharged under honorable conditions from the armed forces of the 

X 

United States of America with a service connected disablity. 

I] 

| am the unremarried surviving spouse, or the legal designee of the unremarried surviving spouse, of a disabled veteran who was discharged under 

honorable conditions from the armed forces ofthe United States of America with a service connected disability. 

0%] 

{am a Michigan resident. 

{own the property in which the exemption is being claimed and itis used as my homestead. Homestead is generally defined as any dwelling with its land 

4 and buildings where a family makes its home. 

AFFIRMATION OF ELIGIBILTIY (Check the appropriate box and provide a copy of the required documentation 

The disabled veteran has been determined by the United States Department of Veterans “Affairs to be permanently and totally disabled as a result of 

4 military service and entitied to veteransl benefits at the 100% rate (must atiach a copy of the letter from the U.S. Department of Veterans Affairs). 

or has received pecuniary assistance due to disability for specially adapted housing (must attach a copy of the certificate

Page 4

Department of 

Coby 

ST 

ey 

Veterans Affairs 

Z- 

NFo~p4 

PO ROX 

Nessemher 10, 2022 

Veteran's Name: 

[ES 

Melellan, Thomas, G 

THOMAS G MCLELLAN 

6130 HEATHFIELD DR 

We are providing this fetter to disabled Veterans (0 use in applying § 

such 

as housing 

entitlements, free or reduced state park annual memberships, state or local property or vehicle tax relief, 

civil 

service preference: or any other prograny or entitlement Ir which verification of VA benefits i 

Fa 

i 

TLE 

in 

tal record of your VA entidercent, 

i 

--Ameriea is Grateful to You for Your Service-- 

Hai 

Personal Claim Information: 

Your VA claim number 

j 

Yon 

Bon 

AF 

A 

Military Information: 

Your character(s) of discharge and service date(s) include: 

Army, Hosorshle 05-00-1967 

© 3.008. 

1660 

{You rey have additional periods of service not listed above; 

VA Benefits Information: 

M 

= 

Yar 

Servies-rg 

Your combined s 

evaluation is; 50 PERCENT 

The effective dute of thie last change 0 your corrent award was: 01-DEC-3071 

Your current monthly award amount 

Are vou Bed 

sald 

of fhe 10 papas 

disabilitien: Yes 

Ate you considered to be totally and permanently disabled due to your service-comueoted disabilities: 

Yes 

You should contact your state ur oval office of

Page 5

s sehigan

Page 6

N

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 

Thomas G McLellan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003531 

 

Bath Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The petition and accompanying documentation indicate that 

Petitioner is seeking a disabled veteran’s exemption for the 2022 tax year. However, 

the petition and accompanying documentation also indicate that Petitioner filed an 

affidavit requesting the exemption for that tax year on or about December 3, 2021. 

 

Petitioner’s filing was outside of the time period required under statute: “To obtain the 

exemption, an individual . . . must file an application . . . 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.”1 (Emphasis added.) A filing on December 

3, 2021, is not an effective application for tax year 2022. As such, and because the 

Tribunal has no equitable power to waive or otherwise disregard a statutory requirement 

or filing deadline, it has no authority to grant Petitioner the relief requested.2 Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

APPEAL RIGHTS 

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

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

Appeals. 

 

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

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

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

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

 

1 MCL 211.7b(1). 

2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

Page 2

MTT Docket No. 24-003531 

Page 2 of 2 

 

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

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

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

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

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after entry of the final decision, it is an “appeal by 

leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record 

on appeal. There is no certification fee. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: June 10, 2025 

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

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 

OCT 07 2024 

. 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, 

DP. 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003531 

Section 1: Respondent’s Contact information 

(517) 641-6728 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

Bath Charter Township 

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

County: 

a 

PO Box 247 

Clinton 

Clty or Town: 

State; 

ZIP Code: 

Bath 

MI 

148808 

Telephone Number: 

Fax Number: 

(517)641-4170 

E-mall Address (do not enter unless you want MTT to send all correspondence via email); 

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

(517)641-6728 

First Name: 

M.L: 

Last Name: 

Beth 

M 

 |Botke 

Firm Name (if any): 

Address (Na., Street, P.O. Box or Rural Route): 

PO Box 247 

City or Town: 

State: 

ZIP Code: 

Bath 

Mi 

48808 

Telephone Number: 

Fax Number: 

(517)641-4170 

BBotke@BathTownship.us 

E-mail Address {do not enter unless you want MTT to send all correspondence via email); 

Section 3: Subject Property Information 

Yes 

[} No 

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

Yes 

1 no 

Not Applicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Please see attached for Answer. 

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)? [mm] Yes 

No 

If yes, check which BOR Petitioner attended: O March 

[| July 

[| December 

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

Yes 

O No 

*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? d Yes 

[] No 

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? 0 Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

No 

If so, what is the issue date?

Page 3

~ Section 4: Explain Your Answer to this Appeal 

The Bath Charter Township Assessing Office understands that we deal with Statute, Laws and 

Regulations consistently every day in our jobs. We work diligently to help assist with educating 

others to understand Laws and Instruction. We mail Courtesy State Tax Commission Affidavit of 

Disabled Veterans Exemption Forms with Assessment Notices. Then again, most years with 

Summer Tax Bills and Winter Tax Bills. 

Many times, the Disabled Veterans Exemption will drop off their summary of benefits letter right 

after they receive their letter from the Department of Veterans Affairs without the State Tax 

Commission Affidavit of Disabled Veterans Exemption Form or the form without the letter. Plus, 

they will want to sign and drop off the information prior to December 31 for the following year. 

Under MCL 211.7b and the instruction at the top of the State Tax Commission Affidavit of 

Disabled Veterans Exemption Form 5107 states: The property owner, or his legal designee, must 

annually file the Affidavit with the supervisor or assessing officer after December 31 and before 

the Tuesday following the second Monday in December. 

History shows the Petitioner’s completed information is approved later in the year. (2013, 2014 

approved by the July Board of Review, 2015 March Board of Review, 2016, 2017 Petitioner did 

not file, 2018, 2019, 2020, 2021 by the December Board of Review. 2022 Did not file, 2023 

March Board of Review, and 2024 was approved by the Assessor on March 18, 2024.) 

After January 1, 2022, when our office can accept a 2022 State Tax Commission Affidavit of 

Disabled Veterans Exemption the Petitioner received his 2022 Notice of Assessment, 2022 

Summer Tax Bill, 2022 Winter Tax Bill and the 2023 Winter Tax Bill (Stating all or part of your 

prior years taxes were returned delinquent to the County). The Clinton County Treasurers Office 

sent out 2022 Delinquent Tax Notice in March. May, August and November 2023. (See attached) 

The first time Bath Charter Township was notified by the Petitioner of this incident was in 

February of 2024. The March, July and December Boards of Review, under MCL 211.53b, have 

authority to grant a disabled veteran’s exemption as a qualified etror for any of the following for 

the current year (2024) and immediately preceding tax year (2023): 

1) 

An error made by the local tax collecting unit in the processing of a timely filed 

exemption affidavit. 

2) 

A delay in the determination by the United States Department of Veterans Affairs that a 

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

veterans’ benefits at the 100% rate. 

3) 

For Tax year 2023 only, a denial by the Board of Review of an exemption claimed by the

Page 4

tT 

TH 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This fotm is lsaved under the aulhordy of P.A. 208 of 1083, Sec, 214.24 (c) and Sec.21 1.34, 35 amended. This ls a model assessment nolics ta bie used by the focal assessor, 

FROM BATH CHARTER TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

14480 WEBSTER RD 

' 

NUMBER: 

-010-431-000-011- 

P.O. BOX 247 

PARCEL CODE 

NUMBER 

19-010-431-000-011-00 

BATH MI 48808 

PROPERTY ADDRESS: 

6130 HEATHFIELD DRIVE 

EAST LANSING, MI 48823 

MCLELLAN, THOMAS & CLAUDIA 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

100.00% 

vey rvs 

% Exempt 

As “Qualified Agricultural Property": 

00% 

SING M 

%

Page 5

STAT

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

Thomas G McLellan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003531

Township Of Bath,

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. 24-003531

Page 2 of 7

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 14, 2024

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

Thomas G McLellan

6130 Heathfield Drive

East Lansing , MI 48823

Page 4

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

Thomas G McLellan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003531

Township Of Bath,

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

Page 5

MTT

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 

JUN 18 2024 a 

STATE 

OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

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) 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 

First Ni 

ML 

Last Name/Company Name 

hogqas 

& 

Me 

ls Lean 

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

wl 30 

Yeathficld De. 

City or Town 

State 

ZIP Code 

| Eps? 

LARDINYG 

MJ) 

L§85 3 

Telephone Number 

Fax Number 

S\I-~ 3% -2349 

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 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsare you | [7] yest 

[] No* 

appealing? 

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

{ 

**If no, you must file separate appeals for ea

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Section 4: Issues Being Appealed heskall that apply) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable value Only (calculation) 

32 

Disabled Veterans Exemption 

3 Uncapping of Taxable Value 

3 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 

All apy ro p Berle Jocuments wae submit - 

foo 

ab. ¥ dings ub yg lode ee, 

UR eer Kes Combecked. = & iio 

Bo eri] Veseens) 

E ¥ewptim. SEE 

ATTAL HET 

Copies s& Heese, 

Sows 

| 

LOTTIE Explan 

ows 

AEE ARCHED 

a 

J 

Section 6: Jurisdictional Issues 

[ Year(s) you are appealing: 

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

Mine 

If Yes, check which BOR you attended AND attach the BOR decision: [m] March 

[mm] July 

[mm] December 

If No, check the applicable reason(s). 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section &) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

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

Parcel Identification Number: 

(9-010-Y42}-00D-6|1-0O 

Classification of Property: 

Real 

Personal 

(checkone) 

( 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutaver 

Developmental 

Utility 

(check one) 

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

#3,7,000 

(in 2022. AssessenVhue 31,800 

Current Taxable Value as established by the BOR: 

#2 0¢, 690 

(nt 2022-THYABE vaLEG- 

187 444 ) 

What da yau believe is the fair market value (alsa known as True Cash Value)? 

[4 

59¢ 

000. && 

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 “only the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

d= ©)0~ Y3)~ 

600 ~0(| — tp 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

in] 

Agricultural 

Commercial 

Industrial “w 

Timber-Cutover 

Developmental 

Utility 

{check one} 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

lndustrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane) 

improved property, how is the property currently being used? 

Home 

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

PRimpeY ROME 

+ 

BEEN here 2Syears

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

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? 

pd Yes 

[J no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

—— 

J Yes 

[no 

If you answered yes Lo either or both of the above 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 Fae 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

Page 5

bl 30

Page 6

L

Page 7

na

Page 8

q

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

Thomas G McLellan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003531

Township Of Bath,

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: September 24, 2024

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

Thomas G McLellan

6130 Heathfield Drive

East Lansing , MI 48823

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

Thomas G McLellan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003531

Township Of Bath,

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: September 24, 2024

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

RECEIVED 

JUN 18 2024 a 

STATE 

OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

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) 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 

First Ni 

ML 

Last Name/Company Name 

hogqas 

& 

Me 

ls Lean 

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

wl 30 

Yeathficld De. 

City or Town 

State 

ZIP Code 

| Eps? 

LARDINYG 

MJ) 

L§85 3 

Telephone Number 

Fax Number 

S\I-~ 3% -2349 

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 

ML 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsare you | [7] yest 

[] No* 

appealing? 

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

{ 

**If no, you must file separate appeals for ea

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Section 4: Issues Being Appealed heskall that apply) 

[J True Cash and Taxable Value 

[J Poverty Exemption 

[1 Taxable value Only (calculation) 

32 

Disabled Veterans Exemption 

3 Uncapping of Taxable Value 

3 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 

All apy ro p Berle Jocuments wae submit - 

foo 

ab. ¥ dings ub yg lode ee, 

UR eer Kes Combecked. = & iio 

Bo eri] Veseens) 

E ¥ewptim. SEE 

ATTAL HET 

Copies s& Heese, 

Sows 

| 

LOTTIE Explan 

ows 

AEE ARCHED 

a 

J 

Section 6: Jurisdictional Issues 

[ Year(s) you are appealing: 

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

Mine 

If Yes, check which BOR you attended AND attach the BOR decision: [m] March 

[mm] July 

[mm] December 

If No, check the applicable reason(s). 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section &) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

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

Parcel Identification Number: 

(9-010-Y42}-00D-6|1-0O 

Classification of Property: 

Real 

Personal 

(checkone) 

( 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutaver 

Developmental 

Utility 

(check one) 

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

#3,7,000 

(in 2022. AssessenVhue 31,800 

Current Taxable Value as established by the BOR: 

#2 0¢, 690 

(nt 2022-THYABE vaLEG- 

187 444 ) 

What da yau believe is the fair market value (alsa known as True Cash Value)? 

[4 

59¢ 

000. && 

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 “only the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

d= ©)0~ Y3)~ 

600 ~0(| — tp 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

in] 

Agricultural 

Commercial 

Industrial “w 

Timber-Cutover 

Developmental 

Utility 

{check one} 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

lndustrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane) 

improved property, how is the property currently being used? 

Home 

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

PRimpeY ROME 

+ 

BEEN here 2Syears

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

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? 

pd Yes 

[J no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

—— 

J Yes 

[no 

If you answered yes Lo either or both of the above 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 Fae 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

Page 5

bl 30

Page 6

L

Page 7

na

Page 8

q

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.