Record Finder / 25-002877-TT
Michigan

Timothy Alan Lyons, Petitioner V City Of Midland, Respondent

Petitioner
Timothy Alan Lyons
Respondent
City Of Midland

Case overview

Docket number
25-002877-TT
Status
Disposed
CaseType
SC Property
Division
Small Claims Division
County
Midland
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
13Consent JudgmentNot recordedNot recorded10/09/2025Not recordedDownload
12GrantedRESP1110/09/2025Not recordedDownload
11Amended StipulationRESPNot recorded10/06/2025Not recordedDownload
10Order Denying MotionNot recordedNot recorded09/30/2025Not recordedDownload
9Notice of FilingNot recordedNot recorded09/29/2025Not recordedDownload
8A Stipulation has been received.Not recordedNot recorded09/29/2025$25.00Download
7Attachments to the Answer were filedNot recordedNot recorded09/17/2025Not recordedDownload
6Answer was receivedNot recordedNot recorded09/17/2025Not recordedDownload
5Order of Partial DismissalNot recordedNot recorded09/11/2025Not recordedDownload
4Petition has been verifiedPET109/11/2025Not recordedDownload
3Notice of Docket Number SCNot recordedNot recorded09/11/2025Not recordedDownload
2Attachments to the Petition were filedNot recordedNot recorded07/25/2025Not recordedDownload
1A petition was received.PETNot recorded07/25/2025$125.00Download

Documents

25-002877 Consent Judgment.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 

Timothy Alan Lyons, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002877 

 

City of Midland, 

 

Presiding Judge 

Respondent. 

 

Patricia L Halm 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms, and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the Consent Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

2023, through December 31, 2023, at the rate of 8.25%, (v) after December 31, 2023, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-002877 

Page 2 of 2 

 

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, and (viii) after June 30, 2025, through December 31, 2025, at the rate 

of 8.66%. 

 

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

 

See docket look up for a copy of stipulation and for any possible refund paragraph. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: October 9, 2025 

sy 

 

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.

25-002877 Stipulation Ammended.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Timothy A Lyons 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v. 

MOAHR Docket No. 25-002877 

City of Midland 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Midland 

County. 

2. 

Parcel Number: 13-12-20-530 

Ho 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent’s Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

70,000 

70,000 

L 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

(Taxyear 

~~ [TrueCashvawe 

[AV ~~ 

[1v. 

2025 

100,000 

150,000 

50,000 

| 

5. 

6. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

The property uncapped in 2025 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL - 811 W. OTTAWA ST., LANSING, Mi 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48908 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48906

Page 2

MOAHR Docket No. 25-002877 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

None 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

| roa NS AN A 

. Lyng 

Printed Name: Timothy A Lyons 

Date: 

BACT) 

Signature of Respondent's authorized representative: 

/ 

4 

“Mud 

Xx GAL _ 

Vy; 

Printed Name: Shawna Bergman 

Date: 

G/30/225

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25-002877 Stipulation Ammended.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Timothy A Lyons 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v. 

MOAHR Docket No. 25-002877 

City of Midland 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Midland 

County. 

2. 

Parcel Number: 13-12-20-530 

Ho 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

The values for the property identified above as established by Respondent’s Board 

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

70,000 

70,000 

L 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

(Taxyear 

~~ [TrueCashvawe 

[AV ~~ 

[1v. 

2025 

100,000 

150,000 

50,000 

| 

5. 

6. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

The property uncapped in 2025 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL - 811 W. OTTAWA ST., LANSING, Mi 48933 

- 517-335-9760 

PO BOX 30232, LANSING, Mi 48908 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48906

Page 2

MOAHR Docket No. 25-002877 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

None 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

| roa NS AN A 

. Lyng 

Printed Name: Timothy A Lyons 

Date: 

BACT) 

Signature of Respondent's authorized representative: 

/ 

4 

“Mud 

Xx GAL _ 

Vy; 

Printed Name: Shawna Bergman 

Date: 

G/30/225

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Deny_Stip-Abood.2025-09-30_08-46-49.0000.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

Timothy Alan Lyons, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002877

City Of Midland,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on September 29, 

2025, and finds that: Specifically, the parties have inadvertently withdrawn the subject 

parcel number from appeal (See Stipulation form, line-items #7 and #8). As noted above 

these line-items, “IF APPLICABLE, complete the following section(s). Otherwise, 

LEAVE BLANK.”

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: September 30, 2025

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

MTT Docket No. 25-002877

Page 2 of 6

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Timothy Alan Lyons, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002877

City Of Midland,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on September 29, 

2025, and finds that: Specifically, the parties have inadvertently withdrawn the subject 

parcel number from appeal (See Stipulation form, line-items #7 and #8). As noted above 

these line-items, “IF APPLICABLE, complete the following section(s). Otherwise, 

LEAVE BLANK.”

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By _____________________________

 

 Marcus L. Abood, Tribunal Member

Entered: September 30, 2025

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 4

MTT Docket No. 25-002877

Page 4 of 6

Page 5

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

Timothy Alan Lyons, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002877

City Of Midland,

Respondent.

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the stipulation, filed on September 29, 

2025, and finds that: Specifically, the parties have inadvertently withdrawn the subject 

parcel number from appeal (See Stipulation form, line-items #7 and #8). As noted above 

these line-items, “IF APPLICABLE, complete the following section(s). Otherwise, 

LEAVE BLANK.”

IT IS ORDERED that the Parties’ Joint Stipulation for Entry of Consent Judgment is 

DENIED.

IT IS FURTHER ORDERED that a hearing in this case shall be

Page 6

MTT

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SC-Notice_of_Filing_of_Answer.2025-09-29_15-21-12.0000.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

Timothy Alan Lyons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002877

City Of Midland,

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.

Page 2

MTT Docket No. 25-002877

Page 2 of 8

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: September 29, 2025

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

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

Timothy Alan Lyons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002877

City Of Midland,

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

Page 4

MTT

Page 5

S

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25-002877 Stipulation.pdfRead complete document text →
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Page 1

Val 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Timothy A Lyons 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\ 

MOAHR Docket No. 25-002877 

City of Midland 

R 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. The subject property is in Midland 

County. 

2. 

Parcel Number: 13-12-20-530 

(If more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. The values for the property identified above as established by Respondent's Board 

of Review are: 

[ Tax year 

| Assessed Value (AV) | Taxable Value (TV) 

| 

a= 

70,000 

~ [70,000 

BB 

4. The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

| Tax year 

True CashValue 

[AV 

Tv 

|2025 

100,000 

50,000 

50,000 

[ 

_ 

oN 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

The property uncapped in 2025 

6. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of a Consent Judgment including, but not limited to, the joint payment 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, MI 48809 - Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906 

A

Page 2

MOAHR Docket No. 25-002877 

Page 2 of 2 

of the refund, the waiver of interest, etc. (attach additional page if necessary): 

None 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. The parties agree to the withdrawal of parcel number: 

13-12-20-530 

. 

(If more than one parcel is being withdrawn, attach a separate page addressing 

all other parcels being withdrawn.) 

8. The parties agree to the withdrawal of tax year(s) 2025 

Signature of Petitioner's Authorized Representative or, if none, Petitioner: 

\ (aN AL Cyr 

Printed Name: Timothy A Lyons 

Date: 

q \ 4 | 2S 

Signature of Respondent's authorized representative: 

: Yhawna Ae Vs 7/0 

DAD) 

Printed Name: Shawna Bergman 

4 

Date: 

al 24) 2025

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Answer Proof of Service.pdfRead complete document text →
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Page 1

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

Lyons, Timothy 

: 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002877 

City of Midland 

, 

Respondent(s) 

PROOF OF SERVICE 

Shawna Bergman 

states that on 09/17/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Timothy Lyons 

310 Helca St 

Laurium, MI 49913 

a. 

TA, 

7 yee 

7 126 

; 

[Signature of person who is/gerving/mailing copy] 

Shawna Bergman 

[Print/type name of person serving/mailing copy] 

MICHIGAN TAX TRIBUNAL 

- 611 W. OTTAWA ST., LANSING, MI 48933 

- 517-335-9760 

PO BOX 30232, LANSING, M1 48909 

- Other Carriers: 2407 N GRAND RIVER AVE, LANSING, Mi 48906

Page 2

2025 BOARD OF REVIEW DECISION 

FROM 

PROPERTY IDENTIFICATION: 

CITY OF MIDLAND 

13-12-20-530 

ASSESSING OFFICE 

333 W ELLSWORTH ST 

5718 COUNTRYSIDE DR 

MIDLAND, MI 48640-5132 

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

COM 1769.63 FT W OF E 1/4 COR OF SEC 12, THW 

208.51 FT, N 208 FT, E 129.59 FT, N 233.79 FT, E 297.61 

LYONS, TIMOTHY A 

FT, S09D 18M 13S E 236.79 FT, E 145 FT, 

S208 FT TO 

300 HELCA ST 

POB 2.70 AC T14N-R1E, SUBJ TO ESMTS & ROW OF 

LAURIUM MI 49913 

RECORD 

THIS 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. They have made the following determination based on the 

information you supplied. 

Board of Review Comments: 

ASSESSED VALUE AND TAXABLE VALUE REDUCED TO $70,000 BASED ON COMPARABLE SALES. 

2025 

ORIGINAL ASSESSED VALUE 

81,400 

| 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

70,000 

| 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

81,400 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

70,000 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG % 

0.0000 

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes 

to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. 

May 31, Michigan Tax Tribunal filing deadline for appeals of property classified as commercial real, industrial real, 

developmental real, commercial personal, industrial personal or utility personal must be made by filing a written petition with the 

Michigan Tax Tribunal on or before May 31 of the tax year involved. https://www.michigan.gov/taxtrib/ 

July 31, 

Michigan Tax Tribunal filing deadline for appeals of property classified as residential real, agricultural real, timber- 

cutover real or agricultural personal must be made by filing a written petition with the Michigan Tax Tribunal on or before July 

31 of the tax year involved. https://www.michigan.gov/taxtrib/

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-002877

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government City Of Midland (MIDLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Shawna

M.I.

Last Name

Bergman

Firm Name (if any)

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

333 W Ellsworth St

City or Town

Midland

State

Michigan

ZIP Code

48640

Telephone Number

989-837-3339

Fax Number

E-mail Address

sbergman@midland-mi.org

Section 3: Subject Property Information

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

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Respondent neither confirms nor denies the allegations set forth by the petitioner and leaves petitioner to its proofs as to value. Respondent plans a thorough review

of the True Cash Value for the subject property based upon sound assessment practices and principles.

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? Yes

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

No

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Under what statutory section was the Taxable Value uncapped?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

13-12-20-530

Classification of Property:

Real 

Residential

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

70,000

Current Taxable Value as established by the BOR:

70,000

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

140,000

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

140,000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

0

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Shawna Bergman

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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

Timothy Alan Lyons,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002877

City Of Midland,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 11, 2025

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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

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

Timothy Alan Lyons,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002877

City Of Midland,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing assessments for prior tax years and the Tribunal has no authority over 

those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, 

the Tribunal also has no authority over those assessments, as the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts 

alleged indicate a valuation dispute that does not involve the correction of a clerical 

error or mutual mistake of fact. Therefore,

IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The 

appeal shall continue for the 2025 tax year(s) only.

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 11, 2025

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 Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Timothy Alan Lyons,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002877

City Of Midland,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

is appealing

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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.8a442183-77b7-4cb2-8957-545d47a040a3.pdfRead complete document text →
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Page 1

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

Timothy

M.I.

Alan

Last Name/Company Name

Lyons

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

300 Hecla Street

City or Town

Laurium, Michigan

State

Michigan

ZIP Code

49913

Telephone Number

906-369-3130

Fax Number

906-337-2222

E-mail Address

tim.lyons906@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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]

5718 Countryside Drive

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Midland

Michigan

48642

Taxing Authority (City or Township)

City Of Midland (MIDLAND)

County 

Midland

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Please find attached:

1. Current tax bill

2. Assessors increase in values due to Market adjustment from 2024 TV from 53,526 to 81,400. An increase of 27,874.

3. Copy of Warranty Deed dated 4/10/24 for 90,000

4. Copy of original request to the Midland Board of Review dated 3/6/25, asking for adjustments to be made based in a market sale price of 90,000

5. Copy of 2025 Board of Review decision to lower values to 70,000

Please be advised that the improvement on the property is a 40 year old double wide near the end of its useful life.

The poor quality construction, plastic doors, plastic trim and plastic door knobs as being unfairly compared to new high quality construction in the area.

Please adjust the taxable and assessed value to 45,000 back on the actual market value of 90,000

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

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: 13-12-20-530

Classification of Property:

Personal

Residential

Page 3

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:

70000

Current Taxable Value as established by the BOR:

70000

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

90000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

45000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

45000

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or

Page 4

STAT

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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

Timothy Alan Lyons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002877

City Of Midland,

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 11, 2025

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

Timothy Alan Lyons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002877

City Of Midland,

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 11, 2025

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

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

Timothy Alan Lyons,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002877

City Of Midland,

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

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Page 1

Michigan Department of Treasury, 

1018 (Rev, 10-24) 

Notice of Assessment, Taxable Valuation, and P 

THIS 

IS NOT A TA 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a mo: 

X BILL 

roperty Classification 

jel assessment notice to be ised by the local assessor. 

L-4400 

! 

FROM: CITY OF MIDLAND 

PARCEL IDENTIFICATION 

ASSESSING OFFICE 

. 

19. 

333 W ELLSWORTH ST 

PARCEL NUMBER: 

13-12-20-530 

MIDLAND, MI 48640-5132 

PROPERTY ADDRESS: 

5718 COUNTRYSIDE DR 

MIDLAND, MI 48642 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

LYONS, TIMOTHY A 

300 HELCA ST 

LAURIUM MI 49913 

E 

BE 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Resid 

00% 

% Exempt As "Qualified Agricultural Propert 

00% 

% Exempt As "MBT Industrial Personal”: 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

xempt As "Qualified Forest Property [| Yes 

No 

xempt As "Development Property”: 

[| Yes 

No 

LEGAL DESCRIPTION: 

COM 1769.63 FT 

W OF E 1/4 COR OF SEC 12, THW 208.51 FT, 

N208 FT, E 

236.79 FT, E 145 FT, 8 208 FT TO POB 2.70 AC T14N-R1E, SUBJ TO ESMTS 

129.59 FT, N 233.79 FT, 

E 297.61 FT, 

S08D 18M 13S E 

& ROW OF RECORD 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION; 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 

PRIOR 

AMOUNT 

Dera AMOUNT 

CHANCE FROM 

2025 

year by approximately: 

$1614 

YEAR: 

|2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

53,526 

81,400 

27,874 

2. ASSESSED VALUE: 

81,100 

81,400 

300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

4. STATE EQUALIZED VALUE (SEV): 

81,100 

81,400 

300 

5. There WAS or WAS NOT a transfer of ownership on this property in 

2024 

WAS 

6. Assessor Change Reason: 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property| Classification may be directed to the Following: 

Name: 

KAYLA RIPLEY 

Phone: 

(989) 837-3334 

Email Address: 

AS@MIDLAND-MI.ORG 

March Board of Review Appeal Information. The board of review will meet af 

MARCH 10, 9:00 A.M.-1:00 P.M. & 5:30-7:30 P.M. 

MARCH 11, 1:00-4:00 P.M. 

MARCH 12, 9:00 AM-1:00 P.M. & 5:30-7:30 P.M. 

THE BOARD OF REVIEW [S HELD AT CITY HALL, 333 W ELLSWORTH ST, 

OFFICE AT (989) 837-3334 IF YOU WOULD LIKE TO MAKE AN APPEAL APP 

the following dates and times: 

IDLAND, MI. PLEASE CALL THE ASSESSOR'S 

DINTMENT.

Page 2

| hereby certify that 

| have examined the records in my office 

relating to the land described in the within instrument and from 

such examination it appears that there are no tax liens or titles 

held by the. State cl [ichigan or by any individuals against such 

piece or description of [znd and all taxes due thereon have been 

paid for the five 

E 

wont 

MICHIGAN 07% © 

OOOO 

RO 

RECEIPT # 249861 

TRANSFERTAX 

STAMP # 100065564 

LIBER 

01671 

PAGE 

01041 

“1 of 1 

STAT SEE 

sn cou 

RECORDED 04/11/2024 11:48:22 AM 

Receipt #249661 

JENNIFER M. ANWAY, REGISTER OF DEEDS 

WARRANTY DEED 

gaps, 

nel py 

Midland, Mi “] iach 

KNOWN BY ALL MEN BY THESE PRESENTS; That Hawks View LLC, 5 

warrants and conveys all ownership to Timothy A. Lyons a married man, 300 

following described premises;. 

Commonly known as 5718 Countryside Drive, Midland, MI 48640. Parcel C 

Part of the Southwest % of NE Y of Section 12, Town 14 North, Range 01 Ea! 

Being further described as commencing at the East Y corner of said Section 

1 

line, 1769.63” to the point of beginning, Thence continuing N89 degrees 33°3 

208.00, Thence S89°33°37” East parallel with the East - West ' line, 129.59 

889°33°37” East parallel with the East - West Y 

line, 297.61°, Thence S09°18 

with the East - West % line, 145.00", Thence S00 degrees 35°06” West, 208.0 

more or less. 

Together with all and singular the tenements, hereditaments and appurtenance; 

for the sum of Ninety thousand dollars ($90,000). All mineral rights owned b| 

the Grantee the right to make all divisions under section 108 of the land divisi 

If the land being conveyed is unplatted, the following is deemed to be include 

of farmland or farm operation generally accepted agricultural and managemen 

and other associated conditions may be used and are protected by the Michiga 

The Grantor grants to the Grantee the right to make (ALL) divisions under se 

the Public Acts of 1967. If the land being conveyed is unplatted, the following 

located within the vicinity of farmland or farm operations. Generally accepted 

generate noise, dust, odors, and other associated conditions

Page 3

To:

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Page 1

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

Timothy

M.I.

Alan

Last Name/Company Name

Lyons

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

300 Hecla Street

City or Town

Laurium, Michigan

State

Michigan

ZIP Code

49913

Telephone Number

906-369-3130

Fax Number

906-337-2222

E-mail Address

tim.lyons906@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

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]

5718 Countryside Drive

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Midland

Michigan

48642

Taxing Authority (City or Township)

City Of Midland (MIDLAND)

County 

Midland

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

Please find attached:

1. Current tax bill

2. Assessors increase in values due to Market adjustment from 2024 TV from 53,526 to 81,400. An increase of 27,874.

3. Copy of Warranty Deed dated 4/10/24 for 90,000

4. Copy of original request to the Midland Board of Review dated 3/6/25, asking for adjustments to be made based in a market sale price of 90,000

5. Copy of 2025 Board of Review decision to lower values to 70,000

Please be advised that the improvement on the property is a 40 year old double wide near the end of its useful life.

The poor quality construction, plastic doors, plastic trim and plastic door knobs as being unfairly compared to new high quality construction in the area.

Please adjust the taxable and assessed value to 45,000 back on the actual market value of 90,000

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2024

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: 13-12-20-530

Classification of Property:

Personal

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:

70000

Current Taxable Value as established by the BOR:

70000

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

90000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

45000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

45000

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or

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STAT

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