Record Finder / 26-000713-TT
Michigan
Thomas Lorkowski Petitioner V Township Of Almont Respondent
- Petitioner
- Thomas Lorkowski
- Respondent
- Township Of Almont
Case overview
- Docket number
- 26-000713-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Lapeer
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 8 | Notice of Filing | Not recorded | Not recorded | 08/25/2026 | Not recorded | Download |
| 7 | Attachments to the Answer were filed | Not recorded | Not recorded | 06/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 06/29/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 5 | Petition has been verified | PET | 1 | 06/24/2026 | Not recorded | Download |
| 4 | Notice of No Action | Not recorded | Not recorded | 06/24/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 06/24/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 04/24/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/24/2026 | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-08-25_11-44-18.pdfRead complete document text →
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000713 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was
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MT
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LORKOWSKI MBOR NOTICE.pdfRead complete document text →
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03/23/2026 10:57 AM 2026 BOARD OF REVIEW DECISION FROM ALMONT TOWNSHIP ASSESSING 819 N. MAIN ST. ALMONT, MI. 48003 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL. LORKOWSKI THOMAS C LORKOWSKI COURTNEY R 5182 WIEGAND LANE ALMONT MI 48003 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ): 001-026-006-24 5182 WIEGAND LANE SEC 26 S 88-14-22 W 675.76 FT AND §S 00-23-13 W 1727.25 FT TO THE POB; TH N 84-47-58 E 372.19 FT; TH S 08-33-00 E 467.38 FT ON A CURVE TO THE LEFT; TH S 11-53-57 E 160.94 FT; TH S 77-15-08 W 490.10 FT: TH N 00-23-13 E 694.09 FT TO POB 6.38 ACRES PARCEL 4 SUBJECT TO 66 FT ROAD EASEMENT ALSO 12 FT PUBLIC UTILITY EASEMENT SPLIT ON 06/02/2009 INTO 001-026-006-21; 'HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 001-026-006-24 They have made the following determination based on the information you supplied. Board of Review Comments: MARKET SALES DO NOT SUPPORT VALUE REDUCTION. [2026 ORIGINAL ASSESSED VALUE 390,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 390,000 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 372,838 2026 "BOARD OF REVIEW" TAXABLE VALUE 372,838 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000713 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Attachments to Answer Attachment File Name: LORKOWSKI MBOR NOTICE Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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001-026-006-24 RECORD CARD.pdfRead complete document text →
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*** Information herein deemed reliable but not guaranteed*** LAPEER County: ALMONT TOWNSHIP Jurisdiction: Printed on Parcel Number: 001-026-006-24 21,105C 62,000 3,000 59,000 2023 204,200S 204,200 139,300 64,900 2024 286,600S 286,600 225,000 61,600 2025 372,838C 390,000M 390,000 328,400 61,600 2026 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value RESIDENTIAL ACREAGE 6.380 Acres 19,317 100 123,241 6.38 Total Acres Total Est. Land Value = 123,241 Land Value Estimates for Land Table T3SUB.TIER 3 SUBDIVISIONS IN TWSP Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Almont, County of Lapeer, Michigan Split/Comb. on 10/24/2017 completed 10/24/2017 TOM OWNER REQUEST ; Parent Parcel(s): 001-026-006-20; Child Parcel(s): 001-026-006-22, 001-026-006-23, 001-026-006-24, 001-026-006-25, 001-026-006-26, 001-026-006-27, 001-026-006-28, 001-026-006-10; ----------------------------------------- --------- Comments/Influences SEC 26 T6N R12E PART OF THE NW 1/4 FROM N 1/4 COR SEC 26 S 88-14-22 W 675.76 FT AND S 00-23-13 W 1727.25 FT TO THE POB; TH N 84-47-58 E 372.19 FT; TH S 08-33-00 E 467.38 FT ON A CURVE TO THE LEFT; TH S 11-53-57 E 160.94 FT; TH S 77-15-08 W 490.10 FT; TH N 00-23-13 E 694.09 FT TO POB 6.38 ACRES PARCEL 4 SUBJECT TO 66 FT ROAD EASEMENT ALSO 12 FT PUBLIC UTILITY EASEMENT SPLIT ON 06/02/2009 INTO 001-026-006-21; SPLIT/COMBINED ON 10/24/2017 FROM 001-026-006-20; Tax Description LORKOWSKI THOMAS C LORKOWSKI COURTNEY R 5182 WIEGAND LANE ALMONT MI 48003 Owner's Name/Address 5182 WIEGAND LANE Property Address PM250002 01/07/2025 Mechanical 2026 Est TCV 779,970 TCV/TFA: 228.40 PE250026 06/05/2025 Electrical MAP : PM250031 06/05/2025 Mechanical P.R.E. 100% 04/03/2025 PP260001 01/13/2026 Plumbing School: ALMONT COMMUNITY SCHOOLS Status Number Date Building Permit(s) Zoning: AR (*) Class: RESIDENTIAL-IMPROV 0.0 DEED 09-FAMILY/RELATED ENTITY PTA 03/13/2009 0 CARTER THERESA & JAMES WIEGAND GEORGE F & JO ANNE 100.0 PROPERTY TRANSFER 3333-478 03-ARM'S LENGTH WD 01/17/2023 95,000 LORKOWSKI THOMAS C CARTER THERESA & JAMES Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 06/29/2026
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Class: C +5 Effec. Age: 3 Floor Area: 3,415 Total Base New : 555,873 E.C.F. Total Depr Cost: 539,186 X 1.218 Estimated T.C.V: 656,729 Cost Est. for Res. Bldg: 1 Single Family RANCH Cls C 5 Blt 2023 (11) Heating System: Forced Heat & Cool Ground Area = 2417 SF Floor Area = 3415 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=97/100/100/100/97 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 2 Story Siding/Brick Basement 998 1 Story Siding/Brick Basement 1,316 1 Story Siding Overhang 65 1 Story Siding Overhang 12 1 Story Siding Basement 26 Total: 483,636 469,117 Other Additions/Adjustments Plumbing 3 Fixture Bath 2 9,400 9,118 Extra Sink 2 1,921 1,863 Separate Shower 1 1,375 1,334 Water/Sewer 1000 Gal Septic 1 4,921 4,773 Water Well, 100 Feet 1 6,018 5,837 Porches CCP (1 Story) 309 8,352 8,101 Garages Class: C Exterior: Sid/Br Foundation: 42 Inch (Unfinished) Common Wall: 1 Wall 1 -2,717 -2,635 Door Opener 2 1,106 1,073 Base Cost 1145 41,861 40,605 Totals: 555,873 539,186 Notes: ECF (TIER 3 SUBDIVISIONS IN TWP) 1.218 => TCV: 656,729 Carport Area: Roof: Bsmnt Garage: Year Built: 2023 Car Capacity: 4 Class: C Exterior: Sid/Br Brick Ven.: 0 Stone Ven.: 0 Common Wall: 1 Wall Foundation: 42 Inch Finished ?: Auto. Doors: 2 Mech. Doors: 0 Area: 1145 % Good: 0 Storage Area: 0 No Conc. Floor: 0 (17) Garage CCP (1 Story) 309 Type Area (16) Porches/Decks Interior 1 Story Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Gas (15) Fireplaces Appliance Allow. Cook Top Dishwasher Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub Oven Microwave Standard Range Self Clean Range Sauna Trash Compactor Central Vacuum Security System (15) Built-ins Lump Sum Items: Public Water Public Sewer Water Well 1000 Gal Septic 2000 Gal Septic 1 1 (14) Water/Sewer Average Fixture(s) 3 Fixture Bath 2 Fixture Bath Softener, Auto Softener, Manual Solar Water Heat No Plumbing Extra Toilet Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan 3 2 1 (13) Plumbing Few Ave. X Many No. of Elec. Outlets Min Ord. X Ex. No./Qual. of Fixtures Amps Service 100 (12) Electric Central Air Wood Furnace Forced Air w/o Ducts Forced Air w/ Ducts Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant (in-floor) Electric Wall Heat Space Heater Wall/Floor Furnace Forced Heat & Cool Heat Pump No Heating/Cooling X Elec. Steam Oil Coal Gas Wood X (11) Heating/Cooling Joists: 16" OC Unsupported Len: Cntr.Sup: STEEL (10) Floor Support Recreation SF Living SF Walkout Doors (B) No Floor SF Walkout Doors (A) (9) Basement Finish Conc. Block Poured Conc. Stone Treated Wood Concrete Floor (8) Basement Basement: 2340 S.F. Crawl: 0 S.F. Slab: 0 S.F. Height to Joists: 0.0 (7) Excavation Drywall X (6) Ceilings Kitchen: Vinyl Other: Carpeted Other: (5) Floors H.C. X Solid Doors: Small Ord X Lg Size of Closets Min Ord X Ex Trim & Decoration Plaster Wood T&G Drywall Paneled X (4) Interior Eavestrough Insulation Front
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000713 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Almont (LAPEER) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Andrew M.I. R Last Name Yankee Firm Name (if any) ALMONT TOWNSHIP ASSESSOR Address (No., Street, P.O. Box or Rural Route) 819 N Main St 819 N Main St City or Town Almont State Michigan ZIP Code 48003 Telephone Number 810-798-8521 E-mail Address ayankee@almonttownship.org Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: RESPONDENT INTENDS TO REVIEW PETITIONER EVIDENCE & GATHER RESPONDENT EIDENCE Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please 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, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 001-026-006-24 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 390000 Current Taxable Value as established by the Board of Review: 372838 What do you believe is the fair market value? 779970 What do you believe is the taxable value? 372838 Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ ANDREW R YANKEE Attorney or Authorized Agent’s Signature: /s/
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.52afb15a-9105-4c82-9612-53b104abb32d.pdfRead complete document text →
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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 Thomas M.I. Last Name/Company Name Lorkowski Mailing Address (No., Street, P.O. Box or Rural Route) 5182 Wiegand Ln City or Town Almont State Michigan ZIP Code 48003 Telephone Number 5867475426 Fax Number E-mail Address tclorkow@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Mark M.I. Last Name Lorkowski Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 11490 Farthing Dr City or Town Sterling Heights State Michigan ZIP Code 48314 Telephone Number 586-212-7455 Fax Number E-mail Address mlork.assessment@gmail.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]
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan Taxing Authority (City or Township) Township Of Almont (LAPEER) County Lapeer Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The purpose of this appeal is to demonstrate that the Township’s estimated True Cash Value exceeds the typical market value indicated by comparable sales of similar rural residential properties. The Michigan Constitution and General Property Tax Act require that property be assessed at 50% of its True Cash Value, which is defined as the usual selling price of the property at private sale. The current assessment appears to rely heavily on a cost approach model. However, market evidence from recent comparable sales indicates a lower market- supported value. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): 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: 001-026-006-24 Classification of Property: Real Residential
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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: 390000 Current Taxable Value as established by the BOR: 372838 What do you believe is the fair market value (also known as True Cash Value)? 700000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 350000 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 the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Thomas Lorkowski
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Notice_of_No_Action_-Rep_Appearance.2026-06-24_17-09-41.pdfRead complete document text →
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that identifies an attorney or authorized representative. However, the attorney or authorized representative did not sign the pleading, as required by TTR 229. As such, the attorney or authorized representative has not appeared on behalf of the party and an appearance must be filed.1 Until an appearance is filed, the answer, evidence, and all other documentation, must be served on the opposing party. By: Tribunal Clerk Entered: June 24, 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 1 See TTR 229(1).
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that identifies an attorney or authorized representative. However, the attorney or authorized representative did not sign the pleading, as required by TTR 229. As such, the attorney or authorized representative has not appeared on behalf of the party and an appearance must be filed.2 Until an appearance is filed, the answer, evidence, and all other documentation, must be served on the opposing party. By: Tribunal Clerk Entered: June 24, 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 2 See TTR 229(1).
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, Respondent. NOTICE OF NO ACTION TAKE NOTICE that the Tribunal has received a pleading (i.e., petition or answer) that identifies an attorney or authorized representative. However, the attorney or authorized representative did not sign the pleading, as required by TTR 229. As such, the attorney or authorized representative has not appeared on behalf of the party and an appearance must be filed.3 Until an appearance is filed, the answer, evidence, and all other documentation, must be served on the opposing party. By: Tribunal Clerk Entered: June 24, 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 3 See TTR 229(1).
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, 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: June 24, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, 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: June 24, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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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 Lorkowski, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000713 Township Of Almont, 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: June 24, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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a - an MF /2026 10:58 AN 2026 BOARD OF REVIEW DECISION ALMONT TOWNSHIP ASSESSING 819 N. MAIN ST. ALMONT, MI. 48003 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLI PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 001-026-006-24 5182 WIEGAND LANE SEC 26 T6N R12E PART OF THE NW 1/4 FROM N 1/4 COR SEC 26 S 88-14-22 W 675,76 FT AND S 00-23-13 W 1727.25 F1 TO THE POB; TH N 84-47-58 E 372.19 FT; TH S 08-33-00 E 467.38 FT ON A CURVE TO THE LEFT; TH S 11-53-57 E 160.94 FT; THS 77-15-08 W 490.10 FT; THN 00-23-13 E 694.09 FT 10 POB 6.38 ACRES PARCEL 4 SUBJECT TO 66 FT ROAD EASEMENT ALSO 12 FT PUBLIC UTILITY EASEMENT SPLIT THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary lo compute your assessment and taxable value. The Board has completed their review of parcel number 001-026-006-24 They have made the following determination based on the information you supplied. LORKOWSKI THOMAS C LORKOWSKI COURTNEY R 5182 WIEGAND LANE ALMONT MI 48003 Board of Review Comments MARKET SALES DO NOT SUPPORT VALUE REDUCTION. [2026 ORIGINAL ASSESSED VALUE 390,000 | 2026 "BOARD OF REVIEW" ASSESSED VALUE 390,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 372,838 2026 "BOARD OF REVIEW" TAXABLE VALUE 372,838 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm|
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Michigan Department of Treasury 618 (Rev. 12-25) Petition to Board of Review L-4035 This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you firs! protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications lo the State Tax Commission unless you first protest to the Bard of Review TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Pnnl or Type) Petitioner's Name (If Other than Owner. Please Print or Type) LORKOWSKI THOMAS C Year of Appeal Township or City County ALMONT TOWNSHIP LAPEER —— The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional) AND S 00-23-13 W 1 -026-00 = SEC 26 T6N R12E PART OF THE NW 1/4 FROM N 1/4 COR SEC 26 S 88-14-22 W 675.76 FT 00 6-24 1727.25 FT TO THE POB; TH N 84-47-58 E 372.19 FT; TH S 08-33-00 E 467.38 FT ON A CURVE TO THE LEFT; TH S 11-53-57 E 160.94 FT; TH S 77-15-08 W 490.10 FT; THN 00-23-13 E 694.09 FT TO POB 6.38 ACRES 5182 WIEGAND LANE PARCEL 4 SUBJECT TO 66 FT ROAD EASEMENT ALSO 12 FT PUBLIC UTILITY EASEMENT SPLIT ON 06/02/2009 INTO 001-026-006-21; SPLIT/COMBINED ON 10/24/2017 FROM 001-026-006-20; [1] Qualifed Agricultural Protested Item Assessed Value [] Tentative [J] Taxable Status [] Classification Property Exemption Taxable Value (exemption) 1-PROTEST-OF ASSESSMENT —— — _— — - SZ Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner's Estimate of True Cash Value(Market Value) 390,000 | 205,000. oc 2. PROTEST OF TAXABLE VALUE Complete this section for a prtest of Taxable Value Reason: [] Value of Losses dd Value of Additions [1] Poverty Exemption [1] Uncapping % 3. PROTEST OF CLASSIFICATION Complele this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property. Classification of property on this year's assessment roll: 401 Classification should be: (Please check one of the following) [J Agricultural [] Industrial [1 Timber Cutover [] Utility (Personal Property Only) [1° Commercial [1] Residential [IDevelopmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY Ge If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. Percent qualified agricultural exemption granted by assessor. (Enter 0 if exemption is denied) Percent qualified agricultural exemption requested by Owner: (Enter 100 if full exemplion requested) REASON FOR PROTEST | SL State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption. Cx ces AL rye War bet volute indicia =e i Torwnsh Ps dvue (ssh value = was | . EN . by (ewmapavalbole Sqlts of wa iler ruval C457 cael Prope vies, CERTIFICATION | FRA Slgnaturs “031 1/2026 Phone Number | y 7,2 W6-141-503 Address C92 Wie ge, lw Awa MT Ub oo 3 SR
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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 Thomas M.I. Last Name/Company Name Lorkowski Mailing Address (No., Street, P.O. Box or Rural Route) 5182 Wiegand Ln City or Town Almont State Michigan ZIP Code 48003 Telephone Number 5867475426 Fax Number E-mail Address tclorkow@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Mark M.I. Last Name Lorkowski Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 11490 Farthing Dr City or Town Sterling Heights State Michigan ZIP Code 48314 Telephone Number 586-212-7455 Fax Number E-mail Address mlork.assessment@gmail.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]
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Michigan Taxing Authority (City or Township) Township Of Almont (LAPEER) County Lapeer Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The purpose of this appeal is to demonstrate that the Township’s estimated True Cash Value exceeds the typical market value indicated by comparable sales of similar rural residential properties. The Michigan Constitution and General Property Tax Act require that property be assessed at 50% of its True Cash Value, which is defined as the usual selling price of the property at private sale. The current assessment appears to rely heavily on a cost approach model. However, market evidence from recent comparable sales indicates a lower market- supported value. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): 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: 001-026-006-24 Classification of Property: Real Residential
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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: 390000 Current Taxable Value as established by the BOR: 372838 What do you believe is the fair market value (also known as True Cash Value)? 700000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 350000 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 the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Thomas Lorkowski
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