Thomas Keefe Petitioner V Township Of Calvin Respondent
- Petitioner
- Thomas Keefe
- Respondent
- Township Of Calvin
Case overview
- Docket number
- 26-002811-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Cass
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 3 | Petition has been verified | PET | 1 | 09/22/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/22/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/27/2026 | $250.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Read document text excerpt
Page 1
2 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M1. Last Name/Company Name Thomas Keefe Mailing Address (No., Street, P.O. Box or Rural Route) 312 Springlake Avenue City or Town State ZIP Code Hinsdale IL 60521 Telephone Nuniber 5043520563 Email Address (do not enter unless you want MTT to send all correspondence via email) tlkeefe@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Andrew C Horne Firm Name (if any) meme ™ Grossman Horne & Cannizzaro, PC Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 59 City or Town State ZIP Code Vicksburg Mi 49097 Telephone Number» 696493000 Email Address (do not enter unless you want MTT to send all correspondence via email) andrew@vicksburg-law.com Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 21674 Lake Street
Page 2
A STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check ali that apply) [4 True Cash and Taxable Value [O Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Property (and much personal property) was purchased for a collective $1,400,000.00 in an arm's length transaction in July 2025. The property appraised for $1,400,000.00. The property was then assessed as if it had a FMV of $1,590,200.00. No other property in the immediate area has an assessed value similar to that of Petitioner's. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [v4] Yes [0] No If Yes, check which BOR you attended: [] March [] July [] December If No, please check the applicable reason(s): a Not required to attend 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order H Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. ParcelNum®"14-010-006-092-60 Classification of Property: Reald Personal (J (check one) Agricultural J Commercial J Industrial J Residential @ Timber-Cutover (J Developmental J UtilityJ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 7951 00 795100 What do you believe is the fair market value (also known as true cash value)? 1400000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 700000 assessed value) 700000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? a Yes [v4] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signaturesrequred ya Te 's Signature:
Page 4
Tora raw toa THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893. Sec, 211.24¢ and Sec.211.34c, as amended. This Is a model assessment notice to be used by the local assessor. FROM CALVIN TOWNSHIP ASSESSOR PARCEL IDENTIFICATION Krys Myers PARCEL NUMBER: 14-010-006-092-60 88040 M40 PROPERTY ADDRESS: Lawton, Michigan 49065 21674 LAKE ST CASSOPOLIS, MI 49031 SCHOOL DISTRICT CODE: 14010 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
Page 5
OF
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Local Unit of Government Individual First Name M.I. Last Name/Company Name Thomas Keefe Home Address (No., Street, P.O. Box or Rural Route) 312 Springlake Avenue City or Town State ZIP Code Hinsdale Illinois 60521 Telephone Number 5043520563 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tlkeefe@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Andrew C Horne Firm Name (if any) Grossman Horne & Cannizzaro, PC Address (No., Street, P.O. Box or Rural Route) 610 N. Spruce Street PO Box 59 City or Town State ZIP Code Vicksburg Michigan 49097 Telephone Number 2696493000 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) andrew@vicksburg-law.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] appealing? 21674 Lake Street 1 Cassopolis
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Michigan 49031 Taxing Authority (City or Township) County Township Of Calvin (CASS) Cass If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 1401000609260 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 795100 Current Taxable Value as established by the Board of Review: 795100 What do you believe is the fair market value (also known as True Cash Value)? 1400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 700000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 95100 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Andrew C. Horne Attorney in Fact for Thomas Keefe Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26072794877013 Supporting Waiver Documents:
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Thomas Keefe, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002811 Township Of Calvin, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: September 22, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 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
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Thomas Keefe, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002811 Township Of Calvin, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: September 22, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 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
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.
Read document text excerpt
Page 1
2 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M1. Last Name/Company Name Thomas Keefe Mailing Address (No., Street, P.O. Box or Rural Route) 312 Springlake Avenue City or Town State ZIP Code Hinsdale IL 60521 Telephone Nuniber 5043520563 Email Address (do not enter unless you want MTT to send all correspondence via email) tlkeefe@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Andrew C Horne Firm Name (if any) meme ™ Grossman Horne & Cannizzaro, PC Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 59 City or Town State ZIP Code Vicksburg Mi 49097 Telephone Number» 696493000 Email Address (do not enter unless you want MTT to send all correspondence via email) andrew@vicksburg-law.com Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 21674 Lake Street
Page 2
A STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check ali that apply) [4 True Cash and Taxable Value [O Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Property (and much personal property) was purchased for a collective $1,400,000.00 in an arm's length transaction in July 2025. The property appraised for $1,400,000.00. The property was then assessed as if it had a FMV of $1,590,200.00. No other property in the immediate area has an assessed value similar to that of Petitioner's. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [v4] Yes [0] No If Yes, check which BOR you attended: [] March [] July [] December If No, please check the applicable reason(s): a Not required to attend 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order H Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. ParcelNum®"14-010-006-092-60 Classification of Property: Reald Personal (J (check one) Agricultural J Commercial J Industrial J Residential @ Timber-Cutover (J Developmental J UtilityJ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 7951 00 795100 What do you believe is the fair market value (also known as true cash value)? 1400000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 700000 assessed value) 700000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? a Yes [v4] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signaturesrequred ya Te 's Signature:
Page 4
Tora raw toa THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893. Sec, 211.24¢ and Sec.211.34c, as amended. This Is a model assessment notice to be used by the local assessor. FROM CALVIN TOWNSHIP ASSESSOR PARCEL IDENTIFICATION Krys Myers PARCEL NUMBER: 14-010-006-092-60 88040 M40 PROPERTY ADDRESS: Lawton, Michigan 49065 21674 LAKE ST CASSOPOLIS, MI 49031 SCHOOL DISTRICT CODE: 14010 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
Page 5
OF
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.
Read document text excerpt
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Entire Tribunal Case Information Sheet - Petitioner MTT DOCKET NO. Section 1: Petitioner’s Contact Information Filer type: Local Unit of Government Individual First Name M.I. Last Name/Company Name Thomas Keefe Home Address (No., Street, P.O. Box or Rural Route) 312 Springlake Avenue City or Town State ZIP Code Hinsdale Illinois 60521 Telephone Number 5043520563 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) tlkeefe@gmail.com Section 2: Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Andrew C Horne Firm Name (if any) Grossman Horne & Cannizzaro, PC Address (No., Street, P.O. Box or Rural Route) 610 N. Spruce Street PO Box 59 City or Town State ZIP Code Vicksburg Michigan 49097 Telephone Number 2696493000 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) andrew@vicksburg-law.com Section 3: Issue Please designate one: Valuation Section 4: Subject Property Information How many parcels are you Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] appealing? 21674 Lake Street 1 Cassopolis
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Michigan 49031 Taxing Authority (City or Township) County Township Of Calvin (CASS) Cass If you are appealing more than one parcel, are they contiguous or adjoining? (*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.) N/A Section 5: Check which of the following you are appealing (check all that apply) True Cash and Taxable Values If “Other”, please explain: Section 6: Valuation Information for Each Parcel under Appeal Parcel Number: 1401000609260 Classification of Property: Real (check one) Residential (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 795100 Current Taxable Value as established by the Board of Review: 795100 What do you believe is the fair market value (also known as True Cash Value)? 1400000 Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 700000 If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 95100 Fee Information The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. If the State Equalized Value or Taxable Value in contention is: Your filing fee is: $100,000.00 and under $250.00 $100,000.01 to $500,000.00 $400.00 $Over $500,000.00 $600.00 * Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR A fee of $250.00 is required for the filing of a Special Assessment Appeal. A fee of $250.00 is required for the filing of an Equalization Tax Appeal. A fee of $250.00 is required for the filing of a Non-Property Tax Appeal. A fee of $150.00 is required for the filing of a Classification Tax Appeal Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Andrew C. Horne Attorney in Fact for Thomas Keefe Payment Information Amount: 250 Success: True Message: "" Waiver Code: Transaction Number: 26072794877013 Supporting Waiver Documents:
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.