Tim N Tran Petitioner V Township Of Gerrish Respondent

Page 1

RECTED
 SEP 22 1026
 MICHIGAIN rAX TRIBUNAL STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA
 GOVERNOR DIRECTOR LANSING

 Bwmended PROPERTY TAX APPEAL PETITION FORM
 VALUATION / UNCAPPING
 MTT Docket 246-003534

 ’ 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 M.L Last Name/Company Name
 TIM N TRAN

 Mailing Address (No., Street, P.O. Box or Rural Route)
 1384 West Higgins Lake Road

 City or Town State ZIP Code
 Roscommon Mi 48653

 Telephone Number (51 7) 303-3880

 .
 Email Address (do not enter unless you want MTT to send all correspondence via email)
 tim.tran@prattwhitney.com

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name M.I Last Name
 WILLIAM Cc BABUT
 Firm mameN; (2 Babut Law Offices,+ PLLC

 Mailing Address (No., Street, P.O. Box or Rural Route)
 700 Towner Street
 City or Town State ZIP Code
 YPSILANTI MI 48198

 Telephone Number (734) 485-7000

 Email Address (do not enter unless you want MTT to send all correspondence via email)
 wbabut@babutlaw.com

 Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels
 How many parcels are you Oy are appealing more than one parcel, are they contiguous or adjoining?
 appealing? 1 Yes* No**

 **|f No, you must file separate appeals for each parcel

 Property Address (No., Street)
 1384 West Higgins Lake Road
 Roscommon Roscommon MI |48653 :

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA
 . GOVERNOR LANSING DIRECTOR
 ’

 Section 4: Check which of the following you are appealing check ail that apply)

 True Cash and Taxable Value

 Taxable Value Only (calculation)

 [J Uncapping of Taxable Value

 Section 5: Explain the Reason for this Appeal
 The subject properly is over assessed by Gerrish Township. The 2026 Taxable Value
 (TV) is $716,400.00 and the assessed value (SEV) is $716, 400.00 fora True Cash
 Value (TCV) of $1,432,800.00 The property is on an 0.43 acre improved lot with a
 home on it. We are submitting evidence of comparable properties and a recent
 appraisal (08/16/2025) adjusted to support our petition and prove the property is over
 ‘assessed.

 Section 6: Jurisdictional Issues
 Did you protest the assessment at a Board of Review (BOR)? M] Yes [| No

 If Yes, check which BOR you attended: [VM March [J July |] December

 If No, please check the applicable reason(s):

 J Not required to attend
 [I] 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
 Appealing within 35 days of receipt of Notice of Uncapping
 [J other

 If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN
GRETEHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels.
 Parcel Number: 004-032-008-01 00

 Classification of Property: Real [] Personal [J (check one)

 Agricultural Commercial(J Industrial (1 Residential A Timber-Cutover[J Developmental[J Utility[J (check one)

 Assessed Value (also known as State Equalized Value) estaplished | Taxable Value established by the Board of Review:
 by the Board of Review: $71 6,400.00 $716,400,00

 What do you believe is the fair market value (also known as true cash value)?
 $920,000.00

 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed
 value by .5) $460,000.00 assessed value) $460,000.00

 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?
 ves [dno

 If you answered yes to the above question, you are not required to pay any filing fees.

 Ifthe 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
 $O0ver $500,000.00 $300.00

 J| Ifthe 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.

 Signatu I'€ *Required
 Petitioner or Attorney/Authorized Jepresentative’s Signature: ap
 IR ER pe IS] William C. Babut

Page 4

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 UNI

Michigan Thy

 PD. Box 302

 Lansing, mi

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Tim N Tran,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003534
 Township Of Gerrish,
 Respondent.

 ORDER OF DEFAULT

 The Tribunal has reviewed the file in the above-captioned case and finds that:

 Petitioner failed to file an updated Tribunal petition form. As such, the petition is not
 properly pending. Petitioner must complete and return a current petition form within 14
 days of the entry of this order. The petition shall note the docket number assigned by
 the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the
 assigned docket number as an “amended petition.” Small Claims petition forms can be
 found on our website at www.michigan.gov/taxtrib.
 Furthermore, Petitioner did not pay the required fee for the filing of the petition. See
 TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the
 required fee for the filing of the petition within 14 days of the entry of this order. A filing
 fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately,
 the payment may not be made via e-filing.

 Therefore,

 IT IS ORDERED that Petitioner is HELD IN DEFAULT.

 IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated
 above, within 14 days of the entry of this order.1

 Failure to comply with this order will result in the defaulted party being required to file a
 motion to set aside the default (with appropriate filing fee).

 1 “A submission by mail is considered filed on the date indicated by the United States Postal Service
 postmark on the envelope containing the submission. A submission without a postmark or with an illegible
 postmark is considered filed on the date the submission is received by the tribunal. A submission by
 commercial delivery service is considered filed on the date the submission is given to the commercial
 service for delivery to the tribunal as indicated by the receipt date on the package containing the
 submission. A submission by personal service is considered filed on the date the submission is received.
 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on
 that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m.
 on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a
 holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal
 act, MCL 205.735a.” TTR 225(5).

 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

MTT Docket No. 26-003534
Page 2 of 2

 By: /s/ Patricia L. Halm

Entered: September 9, 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 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Tim N Tran,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003534
 Township Of Gerrish,
 Respondent.

 ORDER OF DEFAULT

 The Tribunal has reviewed the file in the above-captioned case and finds that:

 Petitioner failed to file an updated Tribunal petition form. As such, the petition is not
 properly pending. Petitioner must complete and return a current petition form within 14
 days of the entry of this order. The petition shall note the docket number assigned by
 the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the
 assigned docket number as an “amended petition.” Small Claims petition forms can be
 found on our website at www.michigan.gov/taxtrib.
 Furthermore, Petitioner did not pay the required fee for the filing of the petition. See
 TTR 269. Because of this, the appeal is not properly pending. Petitioner must pay the
 required fee for the filing of the petition within 14 days of the entry of this order. A filing
 fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately,
 the payment may not be made via e-filing.

 Therefore,

 IT IS ORDERED that Petitioner is HELD IN DEFAULT.

 IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated
 above, within 14 days of the entry of this order.2

 Failure to comply with this order will result in the defaulted party being required to file a
 motion to set aside the default (with appropriate filing fee).

 2 “A submission by mail is considered filed on the date indicated by the United States Postal Service
 postmark on the envelope containing the submission. A submission without a postmark or with an illegible
 postmark is considered filed on the date the submission is received by the tribunal. A submission by
 commercial delivery service is considered filed on the date the submission is given to the commercial
 service for delivery to the tribunal as indicated by the receipt date on the package containing the
 submission. A submission by personal service is considered filed on the date the submission is received.
 A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on
 that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m.
 on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a
 holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal
 act, MCL 205.735a.” TTR

Page 4

MTT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED

 JUL 01 2006

 MICHIGAN TAX TRIBUNAL

 STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

 PROPERTY TAX APPEAL PETITION FORM
 VALUATION / EXEMPTION / CLASSIFICATION APPEAL

 Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or
 Non-Property tax disputes.

 Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal
 (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not
 submit this document, you may be held in default.

 Section 1: Petitioner’s Contact Information
 First Name MI. Last Name/Company Name
 TIM N TRAN

 Mailing Address (No., Street, P.O. Box or Rural Route)
 1384 WEST HIGGINS LAKE ROAD

 City or Town State ZIP Code
 ROSCOMMON Ml 48653

 Telephone Number Fax Number
 (517) 303-3880 (734) 485-6251

 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
 tim.tran@prattwhitney.com

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name [TEN Last Name
 WILLIAM C BABUT
 rm Babut Law Offices, PLLC

 Address (No., Street, P.O. Box or Rural Route)
 700 TOWNER STREET
 City or Town State ZIP Code
 YPSILANTI MI 148198

 Telephone Number Fax Number
 734.485.7000 734.485.6251
 E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
 WBABUT@BABUTLAW.COM

 Section 3: Subject Property Information
 How many If you are appealing more than one parcel, are they contiguous or adjoining?
 parcels are you [7] Yes [wi] No**

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

 Section 4: Issues Being Appealed (checkallthat apply)

 [A True Cash and Taxable Value {O Poverty Exemption

 [@ Taxable Value Only (calculation) [0 pisabled Veterans Exemption

 [J Uncapping of Taxable Value {J Eligible Manufacturing Personal Property (ESA)

 [J Exemption from Taxation {other than the denial of a {1 Classification
 Principal Residence or Qualified Agricultural Exemption)

 Section 5: Explain the Reason for this Appeal

 The subject property is over assessed by Gerrish Township. The 2026 Taxable Value
 (TV) is $716,400.00 and the assessed value (SEV) is $716,400.00 for a True Cash
 Value (TCV) of $1,432,800.00 The property is on an 0.43 acre improved lot with a
 home onit. We are submitting evidence of comparable properties and a recent
 appraisal (08/16/2025) adjusted to support our petition and prove the property is over
 assessed.

 Section 6: Jurisdictional Issues
 Year(s) you are appealing:
 2026

 Did you protest the assessment at a Board of Review (BOR)? [¥] Yes 0 No
 If Yes, check which BOR you attended AND attach the BOR decision: [J] March [1 yuly [J] December

 If No, check the applicable reason(s):
 0 Not required to attend

Page 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

 Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
 Parcel [dentification Number:
 004-032-008-0100

 Classification of Property:
 Real Personal {check one)
 ]

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)

 Current Assessed Value (also known as State Equalized Value) as established by the BOR:
 $716,400.00

 Current Taxable Value as established by the BOR:
 $716,400.00

 What do you believe is the fair market value (also known as True Cash Value)?
 $920,000.00

 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
 $460,000.00

 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,
 $460,000.00

 Section 8: Classification Information *Only the Ml Dep't of Treasury may appeal this issue to the Tribunal*

 Parcel identification Number:

 Current Classification of Property as established by Board of Review:
 Real Personal {check one}
 a
 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility {check one)

 What do you believe is the property's classification?
 Real Personal {check one}
 a
 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)

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

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

Page 4

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

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

 4 Yes Od No

 Are you appealing ONLY the denial of a Poverty Exemption?

 O Yes [v] No

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

 The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one
 parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus
 $25.00 will be added for each additional parcel being appealed, not to exceed a totalfiling 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

Page 5

03/23/20

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA
 GOVERNOR LANSING DIRECTOR

 Tim N Tran,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003534
 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: September 9, 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

 Tim N Tran,
 Petitioner, MICHIGAN TAX TRIBUNAL
 SMALL CLAIMS DIVISION
 v
 MTT Docket No. 26-003534
 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: September 9, 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.

Page 1

RECEIVED

 JUL 01 2006

 MICHIGAN TAX TRIBUNAL

 STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

 PROPERTY TAX APPEAL PETITION FORM
 VALUATION / EXEMPTION / CLASSIFICATION APPEAL

 Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or
 Non-Property tax disputes.

 Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal
 (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not
 submit this document, you may be held in default.

 Section 1: Petitioner’s Contact Information
 First Name MI. Last Name/Company Name
 TIM N TRAN

 Mailing Address (No., Street, P.O. Box or Rural Route)
 1384 WEST HIGGINS LAKE ROAD

 City or Town State ZIP Code
 ROSCOMMON Ml 48653

 Telephone Number Fax Number
 (517) 303-3880 (734) 485-6251

 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
 tim.tran@prattwhitney.com

 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
 First Name [TEN Last Name
 WILLIAM C BABUT
 rm Babut Law Offices, PLLC

 Address (No., Street, P.O. Box or Rural Route)
 700 TOWNER STREET
 City or Town State ZIP Code
 YPSILANTI MI 148198

 Telephone Number Fax Number
 734.485.7000 734.485.6251
 E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
 WBABUT@BABUTLAW.COM

 Section 3: Subject Property Information
 How many If you are appealing more than one parcel, are they contiguous or adjoining?
 parcels are you [7] Yes [wi] No**

Page 2

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

 Section 4: Issues Being Appealed (checkallthat apply)

 [A True Cash and Taxable Value {O Poverty Exemption

 [@ Taxable Value Only (calculation) [0 pisabled Veterans Exemption

 [J Uncapping of Taxable Value {J Eligible Manufacturing Personal Property (ESA)

 [J Exemption from Taxation {other than the denial of a {1 Classification
 Principal Residence or Qualified Agricultural Exemption)

 Section 5: Explain the Reason for this Appeal

 The subject property is over assessed by Gerrish Township. The 2026 Taxable Value
 (TV) is $716,400.00 and the assessed value (SEV) is $716,400.00 for a True Cash
 Value (TCV) of $1,432,800.00 The property is on an 0.43 acre improved lot with a
 home onit. We are submitting evidence of comparable properties and a recent
 appraisal (08/16/2025) adjusted to support our petition and prove the property is over
 assessed.

 Section 6: Jurisdictional Issues
 Year(s) you are appealing:
 2026

 Did you protest the assessment at a Board of Review (BOR)? [¥] Yes 0 No
 If Yes, check which BOR you attended AND attach the BOR decision: [J] March [1 yuly [J] December

 If No, check the applicable reason(s):
 0 Not required to attend

Page 3

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

 Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
 Parcel [dentification Number:
 004-032-008-0100

 Classification of Property:
 Real Personal {check one)
 ]

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)

 Current Assessed Value (also known as State Equalized Value) as established by the BOR:
 $716,400.00

 Current Taxable Value as established by the BOR:
 $716,400.00

 What do you believe is the fair market value (also known as True Cash Value)?
 $920,000.00

 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
 $460,000.00

 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value,
 $460,000.00

 Section 8: Classification Information *Only the Ml Dep't of Treasury may appeal this issue to the Tribunal*

 Parcel identification Number:

 Current Classification of Property as established by Board of Review:
 Real Personal {check one}
 a
 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility {check one)

 What do you believe is the property's classification?
 Real Personal {check one}
 a
 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)

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

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

Page 4

STATE OF MICHIGAN
GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS
 GOVERNOR LANSING DIRECTOR

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

 4 Yes Od No

 Are you appealing ONLY the denial of a Poverty Exemption?

 O Yes [v] No

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

 The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one
 parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus
 $25.00 will be added for each additional parcel being appealed, not to exceed a totalfiling 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

Page 5

03/23/20

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.