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 # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 13 | Consent Judgment | Not recorded | Not recorded | 10/09/2025 | Not recorded | Download |
| 12 | Granted | RESP | 11 | 10/09/2025 | Not recorded | Download |
| 11 | Amended Stipulation | RESP | Not recorded | 10/06/2025 | Not recorded | Download |
| 10 | Order Denying Motion | Not recorded | Not recorded | 09/30/2025 | Not recorded | Download |
| 9 | Notice of Filing | Not recorded | Not recorded | 09/29/2025 | Not recorded | Download |
| 8 | A Stipulation has been received. | Not recorded | Not recorded | 09/29/2025 | $25.00 | Download |
| 7 | Attachments to the Answer were filed | Not recorded | Not recorded | 09/17/2025 | Not recorded | Download |
| 6 | Answer was received | Not recorded | Not recorded | 09/17/2025 | Not recorded | Download |
| 5 | Order of Partial Dismissal | Not recorded | Not recorded | 09/11/2025 | Not recorded | Download |
| 4 | Petition has been verified | PET | 1 | 09/11/2025 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 09/11/2025 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 07/25/2025 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/25/2025 | $125.00 | Download |
Documents
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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.
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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
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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
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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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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
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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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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
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MTT Docket No. 25-002877 Page 2 of 6
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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MTT Docket No. 25-002877 Page 4 of 6
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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MTT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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.
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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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S
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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
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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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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
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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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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.
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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?
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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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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).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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).
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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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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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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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 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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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.
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| 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
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To:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name 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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