Record Finder / 26-002785-TT
Michigan
Thomas McKittrick Petitioner V Township Of Gerrish Respondent
- Petitioner
- Thomas McKittrick
- Respondent
- Township Of Gerrish
Case overview
- Docket number
- 26-002785-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Roscommon
- 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 | 10/06/2026 | 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 | 10/06/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/26/2026 | $200.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Mi Prop Tax Appeal - 2886 G West Higgins Lake Dr- Roscommon.pdfRead complete document text →
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Page 1
File No./Escrow No.:
34445
Print Date & Time:
June 19, 2025 12:00 pm
Officer/Escrow Officer:
Shelby Munsey
Settlement Location:
409 Ashman Street, Suite 3
Midland, MI 48640
Property Address:
2886 Higgins Lake Dr G
Roscommon, MI 48653
Buyer:
Michael Kircher and Brooke Kircher
Thomas McKittrick and Christine McKittrick
Seller:
John J. Walin
2886 Higgins Lake Dr G
Roscommon, Ml 48653
Lender:
Settlement Date :
June 19, 2025
Disbursement Date
:
June 19, 2025
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Page 1 of 2Page 2
File No. APPRAISAL OF LOCATED AT: CLIENT: AS OF: BY: 6541bros1 Blaine Brockway March 6, 2026 Roscommon, MI, 48653 2886G Higgins Lake Dr Thomas & Christine McKittrick Roscommon, MI 48653 2886G Higgins Lake Dr
Page 3
File No. File Number: In accordance with your request, I have appraised the real property at: The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of is: The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. 6541bros1 Blaine Brockway Four Hundred Seventy-Five Thousand Dollars $475,000 March 6, 2026 Roscommon, MI 48653 2886G Higgins Lake Dr 6541bros1 Roscommon, MI, 48653 2886G Higgins Lake Dr Thomas & Christine McKittrick
Page 4
Residential Appraisal Report File No. The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal. Client Name/Intended User E-mail Client Address City State Zip Additional Intended User(s) Intended Use PURPOSE Property Address City State Zip Owner of Public Record County Legal Description Assessor's Parcel # Tax Year R.E. Taxes $ Neighborhood Name Map Reference Census Tract Property Rights Appraised Fee Simple Leasehold Other (describe) SUBJECT My research did did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. Prior Sale/Transfer: Date Price Source(s) Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable) Offerings, options and contracts as of the effective date of the appraisal SALES HISTORY Neighborhood Characteristics One-Unit Housing Trends One-Unit Housing Present Land Use % Location Urban Suburban Rural Property Values Increasing Stable Declining PRICE AGE One-Unit % Built-Up Over 75% 25-75% Under 25% Demand/Supply Shortage In Balance Over Supply $(000) (yrs) 2-4 Unit % Growth Rapid Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths Low Multi-Family % Neighborhood Boundaries High Commercial % Pred. Other % Neighborhood Description Market Conditions (including support for the above conclusions) NEIGHBORHOOD Dimensions Area Shape View Specific Zoning Classification Zoning Description Zoning Compliance Legal Legal Nonconforming (Grandfathered Use) No Zoning Illegal (describe) Is the highest
Page 5
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scpetition_valuation.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Thomas M.I. Last Name McKittrick Mailing Address (No., Street, P.O. Box or Rural Route) 4176 Atlas Rd City or Town Davison State Michigan ZIP Code 48423 Telephone Number 810-691-6966 E-mail Address tmck117@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Brooke M.I. Last Name Kircher Firm Name (if any) N/A - Daughter of Petitioner Address (No., Street, P.O. Box or Rural Route) 7472 Wyngate Dr City or Town Clarkston State Michigan ZIP Code 48348 Telephone Number 2485151072 E-mail Address brooke.kircher@gmail.com 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 parcel N/A Property Address (No., Street) 2886 G West Higgins Lake Dr
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Roscommon County Roscommon State Michigan ZIP Code 48653 Taxing Authority (City or Township) Township Of Gerrish (ROSCOMMON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The subject property was purchased by the petitioner, my parents, Thomas and Christine McKittrick in June 2025 for $450,000. The sellers were represented by a licensed realtor who determined the sale price based on current market comps. This was an arms length transaction to non-related persons. The local assessor determined the 2026 post sale SEV/ Taxable Value / Assessed Value to be $479,800, indicating a fair market of $959,600. In preparation of disputing this value at the township level a professional appraisal was obtained dated March 6, 2026 yielding and appraised value of $475,000. Following board review of the disputed values, the assessed value was decreased from 479,800 to 381,500 with the stated reason for board action of “adjustment more in line with overall average increases as stated in sales study.” This would indicate an assumed market value of $763,000. The petitioners were not disputing the percentage increase of assessment year over year, but rather the fact that the assessed value is not in line with current fair market value supported by sale transaction in 2025, resulting in the uncapping and increase. It is the petitioners understanding through research and discussion with counsel, the uncapping upon sale should have resulted in a new assessed / taxable / SEV value roughly equivalent to half of the sales price of $450,000, or $225,000. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 004-445-001-0030
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 381500 Current Taxable Value as established by the Board of Review: 381500 What do you believe is the fair market value? 475000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 237500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 237500 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Brooke Kircher Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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SC_Notice_of_Docket_Number.2026-10-06_08-34-56.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Thomas McKittrick, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002785 Township Of Gerrish, 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: October 6, 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
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Thomas McKittrick, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002785 Township Of Gerrish, 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: October 6, 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
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.
Mi Prop Tax Appeal - 2886 G West Higgins Lake Dr- Roscommon.pdfRead complete document text →
Read document text excerpt
Page 1
File No./Escrow No.:
34445
Print Date & Time:
June 19, 2025 12:00 pm
Officer/Escrow Officer:
Shelby Munsey
Settlement Location:
409 Ashman Street, Suite 3
Midland, MI 48640
Property Address:
2886 Higgins Lake Dr G
Roscommon, MI 48653
Buyer:
Michael Kircher and Brooke Kircher
Thomas McKittrick and Christine McKittrick
Seller:
John J. Walin
2886 Higgins Lake Dr G
Roscommon, Ml 48653
Lender:
Settlement Date :
June 19, 2025
Disbursement Date
:
June 19, 2025
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Settlement/Closing Fee to Crossroads Title Agency
Government Recording and Transfer Charges
Recording Fees to Register of Deeds
Page 1 of 2Page 2
File No. APPRAISAL OF LOCATED AT: CLIENT: AS OF: BY: 6541bros1 Blaine Brockway March 6, 2026 Roscommon, MI, 48653 2886G Higgins Lake Dr Thomas & Christine McKittrick Roscommon, MI 48653 2886G Higgins Lake Dr
Page 3
File No. File Number: In accordance with your request, I have appraised the real property at: The purpose of this appraisal is to develop an opinion of the defined value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of is: The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. 6541bros1 Blaine Brockway Four Hundred Seventy-Five Thousand Dollars $475,000 March 6, 2026 Roscommon, MI 48653 2886G Higgins Lake Dr 6541bros1 Roscommon, MI, 48653 2886G Higgins Lake Dr Thomas & Christine McKittrick
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Residential Appraisal Report File No. The purpose of this appraisal report is to provide the client with a credible opinion of the defined value of the subject property, given the intended use of the appraisal. Client Name/Intended User E-mail Client Address City State Zip Additional Intended User(s) Intended Use PURPOSE Property Address City State Zip Owner of Public Record County Legal Description Assessor's Parcel # Tax Year R.E. Taxes $ Neighborhood Name Map Reference Census Tract Property Rights Appraised Fee Simple Leasehold Other (describe) SUBJECT My research did did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. Prior Sale/Transfer: Date Price Source(s) Analysis of prior sale or transfer history of the subject property (and comparable sales, if applicable) Offerings, options and contracts as of the effective date of the appraisal SALES HISTORY Neighborhood Characteristics One-Unit Housing Trends One-Unit Housing Present Land Use % Location Urban Suburban Rural Property Values Increasing Stable Declining PRICE AGE One-Unit % Built-Up Over 75% 25-75% Under 25% Demand/Supply Shortage In Balance Over Supply $(000) (yrs) 2-4 Unit % Growth Rapid Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths Low Multi-Family % Neighborhood Boundaries High Commercial % Pred. Other % Neighborhood Description Market Conditions (including support for the above conclusions) NEIGHBORHOOD Dimensions Area Shape View Specific Zoning Classification Zoning Description Zoning Compliance Legal Legal Nonconforming (Grandfathered Use) No Zoning Illegal (describe) Is the highest
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Thomas M.I. Last Name McKittrick Mailing Address (No., Street, P.O. Box or Rural Route) 4176 Atlas Rd City or Town Davison State Michigan ZIP Code 48423 Telephone Number 810-691-6966 E-mail Address tmck117@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Brooke M.I. Last Name Kircher Firm Name (if any) N/A - Daughter of Petitioner Address (No., Street, P.O. Box or Rural Route) 7472 Wyngate Dr City or Town Clarkston State Michigan ZIP Code 48348 Telephone Number 2485151072 E-mail Address brooke.kircher@gmail.com 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 parcel N/A Property Address (No., Street) 2886 G West Higgins Lake Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Roscommon County Roscommon State Michigan ZIP Code 48653 Taxing Authority (City or Township) Township Of Gerrish (ROSCOMMON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The subject property was purchased by the petitioner, my parents, Thomas and Christine McKittrick in June 2025 for $450,000. The sellers were represented by a licensed realtor who determined the sale price based on current market comps. This was an arms length transaction to non-related persons. The local assessor determined the 2026 post sale SEV/ Taxable Value / Assessed Value to be $479,800, indicating a fair market of $959,600. In preparation of disputing this value at the township level a professional appraisal was obtained dated March 6, 2026 yielding and appraised value of $475,000. Following board review of the disputed values, the assessed value was decreased from 479,800 to 381,500 with the stated reason for board action of “adjustment more in line with overall average increases as stated in sales study.” This would indicate an assumed market value of $763,000. The petitioners were not disputing the percentage increase of assessment year over year, but rather the fact that the assessed value is not in line with current fair market value supported by sale transaction in 2025, resulting in the uncapping and increase. It is the petitioners understanding through research and discussion with counsel, the uncapping upon sale should have resulted in a new assessed / taxable / SEV value roughly equivalent to half of the sales price of $450,000, or $225,000. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 004-445-001-0030
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 381500 Current Taxable Value as established by the Board of Review: 381500 What do you believe is the fair market value? 475000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 237500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 237500 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Brooke Kircher Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No
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