Timothy And Patricia Dillon, Petitioner V Township Of Akron, Respondent

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

TIMOTHY and PATRICIA DILLON, 

Petitioners, 

 

MTT Docket No. 25-002854 

v. 

Parcel No. 001-131-511-0900-00 

TOWNSHIP OF AKRON, 

Respondent. 

Adam J. Brody (P62035) 

Deborah I. Ondersma (P55907) 

VARNUM LLP 

Attorneys for Petitioners 

333 Bridge Street, N.W. 

P.O. Box 352 

Grand Rapids, MI 49501-0352 

(616) 336-6000 

ajbrody@varnumlaw.com

diondersma@varnumlaw.com

Nathan D. Hagar 

Township Assessor 

Representative of Respondent 

Township of Akron 

7469 Clifford Rd. 

Marlette, MI 48453 

ndhager@yahoo.com

(810) 614-8487 

_____________________________________ 

STATEMENT OF PETITIONERS' CASE WITH DOCUMENTARY EVIDENCE 

ATTACHED 

This appeal involves Petitioners Timothy and Patricia Dillon's claim that the property that 

they own in Akron Township is improperly over-assessed for tax years 2025 and 2026.1 This 

appeal involves Petitioners' property located at 6921 Serena Drive, Unionville, MI 48767 and 

bearing a permanent parcel number of 001-131-511-0900-00 (hereinafter "the Property"). 

1 Pursuant to MCL 205.737(5)(b), “If the residential and small claims division of the 

tribunal has jurisdiction over a petition, the appeal for each subsequent year for which an 

assessment has been established shall be added automatically to the petition.”

Page 2

2 

FACTS 

Petitioners Timothy and Patricia Dillon (“Dillons”) purchased the Property as part of a 

three-parcel purchase in September of 2020.2 Petitioners paid $37,500 for all three parcels. When 

they originally purchased the Property, it was already improved with a shed. In tax year 2022, the 

Township valued the land at $27,200, but the shed was not on the record card. See property record 

card for tax year 2022. Exhibit 1. 

In tax year 2023, the Township increased the value of the land to $40,800 and increased 

the taxable value by 5% plus an additional $27,400 of "building value." See property record card 

for tax year 2023. Exhibit 2. The new "building value" was attributable, in part, to $36,379 of 

value for the shed (multiplied by an ECF of 1.166, for a total of $42,419.91 of "new value"). This 

is true even though the record card itself reflects that the 407 square foot shed was built in 1980. 

The Township thus valued the 40+ year old shed at $42,419.91 less than 3 years after the 

Petitioners paid $37,500 for three parcels of land, one of which included the 40+ year old shed. 

Moreover, all of that value came onto the record card as new value, rather than recalculating the 

parcel's correct taxable value as of December 31, 1994, the first year of taxable value, and bringing 

that value forward. Petitioners did not challenge the Property's tax year 2023 assessment. 

In tax year 2024, the Township maintained the value of the land at $40,800. However, 

Petitioners began construction of a house on the Property that year. The Township determined that 

the house was 50% complete at the end of tax year 2024 and consequently added $71,000 of 

2 The facts described in this brief will be provided as evidence via testimony at the scheduled 

hearing.

Page 3

3 

taxable value to the assessment for that new construction.3 See property record card for tax year 

2024. Exhibit 3. Notably, the Township valued the 40+ year old shed (and porch) at almost 

$70,000 for tax year 2024. See id. Petitioners did appeal the 2024 assessment. See MTT Docket 

24-002899. As a result of that appeal, the Township's assessor inspected the Property and discussed 

the appeal with Mr. Dillon. This happened on July 19, 2024. At that inspection, the Township's 

assessor and Petitioners agreed that as of December 31, 2023, the house on the Property was 90% 

complete and the total true cash value for the Property was $150,000 and the assessed and taxable 

values of the Property were $75,000 as of December 31, 2023. Mr. Dillon prepared notes that he 

handed to the Township assessor during the inspection. See July 2024 inspection notes, Exhibit 

4. Pursuant to those notes, the true cash value of the land and shed was agreed to be $30,000 with 

an assessed and taxable value of $15,000. Further, the true cash value of the house at 90% complete 

was $120,000 with assessed and taxable values of $60,000. Those figures added together equaled 

a total true cash value of $150,000 and total assessed and taxable values of $75,000. Although Mr. 

Dillon handed this write-up to the Township's assessor during the meeting, the assessor handed 

the document back to Mr. Dillon and told him to "have your attorney write this up." This agreement 

was memorialized in the form of a Stipulation for Entry of Consent Judgment. See Stipulation for 

Entry of Consent Judgment, Exhibit 5. The Tax Tribunal entered the Consent Judgment on 

November 15, 2024. See Consent Judgment, Exhibit 6. 

However, the Township's Treasurer was not notified of the settlement, and apparently the 

Township's assessor did not correct the Property's record card to reflect the settlement. This is 

evident on the initial tax year 2025 Notice of Assessment that Petitioners received for the Property. 

3 This number is calculated by multiplying the 2023 taxable value by the 2024 CPI, 5%: $38,462 

x 1.05=$40,385. Subtracting $40,385 from the 2024 taxable value of $111,385 arrives at $71,000 of "new" 

value added to the Property's taxable value for tax year 2024.

Page 4

4 

See

Page 5

5

Page 6

6

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 25-002854

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 2026.10.27 Statement of Petitioners’ Case with Documentary Evidence 

Attached (25-002854)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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 and Patricia Dillon,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002854

Township Of Akron, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

November 17, 2026 

HEARING TIME:

9:45 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

236084932 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002854

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized

Page 3

MTT Docket

Page 4

M

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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 and Patricia Dillon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002854

Township Of Akron,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002854

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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: November 3, 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 and Patricia Dillon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002854

Township Of Akron,

Respondent.

NOTICE OF

Page 4

MTT

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Page 1

*** Information herein deemed reliable but not guaranteed***

Tuscola

County:

Akron Townhip

Jurisdiction:

Printed on

Parcel Number:

001-131-511-0900-00

10,536C

13,600

0

13,600

2022

38,462C

47,800

27,400

20,400

2023

75,000C

75,000T

126,500M

126,500

106,100

20,400

2024

152,025C

185,000M

185,000

164,600

20,400

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

BAY SIDE 136.00 145.00 1.0000 1.0000 300 100 40,800

 136 Actual Front Feet, 0.45 Total Acres Total Est. Land Value = 40,800

Land Value Estimates for Land Table 500.SUNSET BAY / CENZER

NHR 01/27/2025 AssessApp 

NHR 01/27/2025 AssessApp 

NHR 02/03/2024 AssessApp 

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

 

Improved

X

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Akron, County of

Tuscola, Michigan

Comments/Influences

AK-31 SEC 31 T15N R8E LOTS 9 & 10 BLK 1

SUNSET BAY.

Tax Description

DILLON TIMOTHY C & PATRICIA L

9947 EDGEWOOD AVE

TRAVERSE CITY MI 49685

Owner's Name/Address

6921 SERENA DR

Property Address

2025 Est TCV 370,009 TCV/TFA: 184.36

Map #: 

220240

10/04/2022

P.R.E. 0% 

2300083

09/15/2024

School: UNIONVILLE SEBEWAING AREA SD

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-IMPROV

0.0

PROPERTY TRANSFER 

03-ARM'S LENGTH

WD

01/01/1753

12,852

100.0

PROPERTY TRANSFER 

1464/362

03-ARM'S LENGTH

WD

09/03/2020

37,500

DILLON TIMOTHY C & PATRICI

PERSICHINI VICTOR 

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

09/13/2025

Page 2

Class: D

Effec. Age: 27

Floor Area: 407 

Total Base New : 52,714 E.C.F.

Total Depr Cost: 20,100 X 1.517

Estimated T.C.V: 30,492 

Cost Est. for Res. Bldg: 1 Recreation Cabin COTTAGE Cls D Blt 1980

(11) Heating System: Forced Air w/ Ducts 

Ground Area = 407 SF Floor Area = 407 SF.

Phy/Ab.Phy/Func/Econ/Comb. % Good=73/100/50/100/36.5

Building Areas

Description Size Cost New Depr. Cost 

 Add for Electrical 407 1,791 655 

 Add for Winterizing 407 4,241 1,547 

Other Additions/Adjustments

Water/Sewer

 1000 Gal Septic 1 4,354 1,589 

 Public Water 1 1,200 438 

Porches

 WGEP (1 Story) 96 8,077 3,917 *9

 Foundation: Shallow 96 -897 -435 

 Totals: 52,714 20,100

Notes: 

 ECF (SUNSET BAY/CENZERS) 1.517 => TCV: 30,492

Carport Area: 

Roof: 

Bsmnt Garage: 

Year Built: 

Car Capacity: 

Class: 

Exterior: 

Brick Ven.: 

Stone Ven.: 

Common Wall: 

Foundation: 

Finished ?: 

Auto. Doors: 

Mech. Doors: 

Area: 

% Good: 

Storage Area: 

No Conc. Floor: 

 (17) Garage

WGEP (1 Story)

96

Type

Area

 (16) Porches/Decks

Interior 1 Story

Interior 2 Story

2nd/Same Stack

Two Sided

Exterior 1 Story

Exterior 2 Story

Prefab 1 Story

Prefab 2 Story

Heat Circulator

Raised Hearth

Wood Stove

Direct-Vented Gas

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Fireplaces

Appliance Allow.

Cook Top

Dishwasher

Garbage Disposal

Bath Heater

Vent Fan

Hot Tub

Unvented Hood

Vented Hood

Intercom

Jacuzzi Tub

Jacuzzi repl.Tub

Oven

Microwave

Standard Range

Self Clean Range

Sauna

Trash Compactor

Central Vacuum

Security System

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 (15) Built-ins

 Lump Sum Items:

Public Water

Public Sewer

Water Well

1000 Gal Septic

2000 Gal Septic

1

 

 

1

 

 (14) Water/Sewer

Average Fixture(s)

3 Fixture Bath

2 Fixture Bath

Softener, Auto

Softener, Manual

Solar Water Heat

No Plumbing

Extra Toilet

Extra Sink

Separate Shower

Ceramic Tile Floor

Ceramic Tile Wains

Ceramic Tub Alcove

Vent Fan

 

1

 

 

 

 

 

 

 

 

 

 

 

 

 (13) Plumbing

Few

 

Ave.

X

Many

 

No. of Elec. Outlets

Min

 

Ord.

X

Ex.

 

 No./Qual. of Fixtures

Amps Service

0

 (12) Electric

Central Air

Wood Furnace

 

 

Forced Air w/o Ducts

Forced Air w/ Ducts 

Forced Hot Water

Electric Baseboard

Elec. Ceil. Radiant

Radiant (in-floor)

Electric Wall Heat

Space Heater

Wall/Floor Furnace

Forced Heat & Cool

Heat Pump

No Heating/Cooling

 

X

 

 

 

 

 

 

 

 

 

 

Elec.

Steam

 

Oil

Coal

 

Gas

Wood

X

 (11) Heating/Cooling

 Joists: 

 Unsupported Len: 

 Cntr.Sup: 

 (10) Floor Support

Recreation SF

Living SF

Walkout Doors (B)

No Floor SF

Walkout Doors (A)

 

 

 

 

 

 (9) Basement Finish

Conc. Block

Poured Conc.

Stone

Treated Wood

Concrete Floor

 

 

 

 

 

 (8) Basement

 Basement: 0 S.F.

 Crawl: 0 S.F.

 Slab: 407 S.F.

 Height to Joists: 0.0

 (7) Excavation

 

 

 

 

 (6) Ceilings

 Kitchen: 

 Other: 

 Other: 

 (5) Floors

H.C.

X

Solid

 

Doors:

Small

 

Ord

X

Lg

 

Size of Closets

Min

 

Ord

X

Ex

 

Trim & Decoration

Plaster

Wood T&G

 

 

Drywall

Paneled

 

 

(4) Interior

Eavestrough

Insulation

Front Overhang

Other Overhang

 

 

 0

 0

 (3) Roof (cont.)

*** Information herein deemed reliable but not guaranteed***

Residential Building 1 of 2

Printed on

Parcel Number:

001-131-511-0900-00

 Chimney: Brick

Asphalt Shingle

X

Gambrel

Mansard

Shed

 

 

 

Gable

Hip

Flat

X

 

 

 (3) Roof

Wood Sash

Metal Sash

Vinyl Sash

Double Hung

Horiz. Slide

Casement

Double Glass

Patio Doors

Storms & Screens

 

 

 

 

 

 

 

 

Large

Avg.

Small

 

X

 

Many

Avg.

Few

 

X

 

 (2) Windows

Wood/Shingle

Aluminum/Vinyl

Brick

 

Insulation

X

 

 

 

 (1) Exterior

Basement

1st Floor

2nd Floor

Bedrooms

 

 

 

 

 Room List

Condition: Good

Remodeled

0

 Yr Built

 1980 

 Building

Page 3

Cla

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Page 1

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

09/13/2025 11:03 AM

BOARD OF REVIEW DECISION

MARLETTE, MI 48453

7469 CLIFFORD RD

AKRON TWP ASSESSOR

NATHAN D HAGER

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

0.0000

2025

152,025

"BOARD OF REVIEW" TAXABLE VALUE 

152,025

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

185,000

185,000

2025 ORIGINAL ASSESSED VALUE

BOR DENIED APPEAL

Board of Review Comments:

They have made the following determination based on the information you supplied.

001-131-511-0900-00

The Board has completed their review of parcel number

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.

401 (RESIDENTIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

TRAVERSE CITY MI 49685

9947 EDGEWOOD AVE

DILLON TIMOTHY C & PATRICIA L

AK-31 SEC 31 T15N R8E LOTS 9 & 10 BLK 1 SUNSET BAY.

6921 SERENA DR

001-131-511-0900-00

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

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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. 25-002854

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Akron (TUSCOLA)

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

Nathan

M.I.

D

Last Name

Hager

Firm Name (if any)

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

7469 Clifford Rd

City or Town

Marlette

State

Michigan

ZIP Code

48453

Telephone Number

810-614-8487

Fax Number

E-mail Address

ndhager@yahoo.com

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

The subject property was appealed in 2024. A consent judgment was reached and agreed to by both parties. There was a clerical error entering the judgment for 24, 

which was rectified and an amended assessment notice sent to the taxpayer. The main dwelling on the property was assessed at 50% complete for 2024, and 100% 

complete for 2025. The completion of the dwelling resulted in new and additions of 74,700 for 2025 which explains the increase in taxable value. 

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?

MI

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? No

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

No

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:

001-131-511-0900-00

Classification of Property:

Real 

Residential

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

185,000

Current Taxable Value as established by the BOR:

152,025

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

370,000

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

185,000

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

152,025

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Nathan D Hager

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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 and Patricia

M.I.

Last Name/Company Name

Dillon

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

9947 Edgewood Ave

City or Town

Traverse City

State

Michigan

ZIP Code

49685

Telephone Number

616-336-6561

Fax Number

E-mail Address

diondersma@varnumlaw.com

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

First Name

Deborah

M.I.

I

Last Name

Ondersma

Firm Name (if any)

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

Bridgewater Place

PO Box 352

City or Town

Grand Rapids

State

Michigan

ZIP Code

49501

Telephone Number

616-336-6561

Fax Number

616-336-7000

E-mail Address 

diondersma@varnumlaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

6921 Serena Dr.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Unionville

Michigan

48767

Taxing Authority (City or Township)

Township Of Akron (TUSCOLA)

County 

Tuscola

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property's assessment exceeds 50% of its true cash value pursuant to market evidence and the sale of similar residential properties. The Respondent also 

incorrectly calculated the subject property's taxable value.

Petitioner appealed the property's assessment in tax year 2024 (MTT Docket 24-002899). After Respondent inspected property, parties reached agreement that the 

2024 assessed and taxable values were $75,000. The Tribunal Entered a Consent Judgement with those values. Respondent's initial Notice of 2025 Assessment 

disregarded the Consent Judgment and uncapped the property's taxable value, Exhibit 1. Respondent's revised Notice of 2025 Assessment recognized that the 2024 

values had been reduced, but still failed to accurately calculate the 2025 taxable value, Exhibit 2. Based upon the parties' agreement in 2024, the property's 2025 

taxable value cannot exceed $125,000. Similarly, pursuant to the agreement and market information, the property's 2025 true cash value should not exceed 

$250,000.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 001-131-511-0900-00

Classification of Property:

Real

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:

185000

Current Taxable Value as established by the BOR:

152025

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

250000 

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

125000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential

Page 4

STATE

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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 and Patricia Dillon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002854

Township Of Akron,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 9, 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 and Patricia Dillon,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002854

Township Of Akron,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 9, 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

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

Page 1

EXHIBIT 1

Page 2

Michigan Department of Treasury, 

bn ihr 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

a model assessment notice to be used by the local assessor. 

L-4400 

FROM: NATHAN D HAGER 

AKRON TWP ASSESSOR 

7469 CLIFFORD RD 

MARLETTE, MI 48453 

PARCEL NUMBER: 

PARCEL IDENTIFICATION 

PROPERTY ADDRESS: 

6921 SERENA DR 

UNIONVILLE, MI 48767 

001-131-511-0900-00 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

.00% 

Jk kkk XX AUTO* 

*MIXED 

AADC 

493 

P 

“Qualifi 

; 

” 

o 

DILTON pris 

A 

ATRTCTA 

L 

% Exempt As 

"Qualified Agricultural Property”: 

00% 

9947 EDGEWOOD AVE 

% Exempt As "MBT Industrial Personal”; 

00% 

TRAVERSE CITY, 

MI 49685-8174 

) 

o 

‘ 

% Exempt As "MBT Commercial Personal": 

00% 

ISTH LRU 

RTH ETHER 

OE ET 

Exempt As “Quafed 

Forest Property”: 

[] Yes 

[X] No 

Exempt As "Development Property": 

[J Yes 

[X] No 

LEGAL DESCRIPTION: 

AK-31 SEC 31 T15N R8E LOTS 9 & 10 BLK 1 SUNSET BAY. 

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 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$3496 

YEAR: 

2024 

TENRATIVE AMO 

PRIOR YEAR TO 

1. TAXABLE VALUE: 

111,385 

185,000 

73,615 

2. ASSESSED VALUE: 

126,500 

185,000 

58,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

’ 

: 

4. STATE EQUALIZED VALUE (SEV): 

126,500 

185,000 

58,500 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

New Construction, 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: 

NATHAN D HAGER 

Phone: 

(810) 614-8487 

Email Address: 

NDHAGER@YAHOO.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

BOARD OF REVIEW MEETINGS WILL BE MONDAY, MARCH 10, 2025 FROM 3:00 PM TO 9:00 PM AND WEDNESDAY, MARCH 

12, 2025 FROM 9:00 AM TO 3:00 PM AT AKRON TOWNSHIP HALL, 4280 BAY CITY-FORESTVILLE RD. 

LETTER APPEALS MUST 

BE RECEIVED AT THE AKRON TOWNSHIP HALL BY 1 PM ON WEDNESDAY MARCH 12, 2025 OR SENT BY EMAIL TO 

NDHAGER@YAHOO.COM.

Page 3

EXHIBIT 2

Page 4

rates ag 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM: NATHAN D HAGER 

PARCEL IDENTIFICATION 

AKRON TWP ASSESSOR 

PARCEL NUMBER: 

001-131-511-0900-00 

7469 CLIFFORD RD 

MARLETTE, Mi 48453 

PROPERTY ADDRESS: 

6921 SERENA DR 

UNIONVILLE, MI 48767 

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

DILLON TIMOTHY C & PATRICIA L 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

00% 

9947 EDGEWOOD AVE 

% Exempt As "Qualified Agricultural Property": 

00% 

TRAVERSE CITY MI 49685 

% Exempt As "MBT Industrial Personal": 

.00% 

9% Exempt As "MBT Commercial Personal”: 

.00% 

Exempt As "Qualified Forest Property": 

0 Yes 

No 

Exempt As "Development Property": 

[] Yes 

No 

LEGAL DESCRIPTION: 

AK-31 SEC 31 T15N R8E LOTS 9 & 10 BLK 1 SUNSET BAY. 

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 2025 

PRIOR AMOUNT 

CREE AMOUNT 

CHANGE FROM 

year by approximately: 

$3658 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

75,000 

152,025 

77,025 

2. ASSESSED VALUE: 

75,000 

185,000 

110,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4, STATE EQUALIZED VALUE (SEV): 

75,000 

185,000 

110,000 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

New Construction, 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: 

Phone: 

Email Address: 

NATHAN D HAGER 

(810) 614-8487 

NDHAGER@YAHOO.COM 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

BOARD OF REVIEW MEETINGS WILL BE MONDAY, MARCH 10, 2025 FROM 3:00 PM TO 9:00 PM AND WEDNESDAY, MARCH 

12, 2025 FROM 9:00 AM TO 3:00 PM AT AKRON TOWNSHIP HALL, 4280 BAY CITY-FORESTVILLE RD. 

LETTER APPEALS MUST 

BE RECEIVED AT THE AKRON TOWNSHIP HALL BY 

1 PM ON WEDNESDAY MARCH 12, 2025 OR SENT BY EMAIL TO 

NDHAGER@YAHOO.COM.

Page 5

EXHIBIT 3

Page 6

03/22/2025 

01:39 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

NATHAN D HAGER 

AKRON TWP ASSESSOR 

7469 CLIFFORD RD 

MARLETTE, MI 48453 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

001-131-511-0900-00 

6921 SERENA DR 

DILLON TIMOTHY C & PATRICIA L 

9947 EDGEWOOD AVE 

TRAVERSE CITY MI 49685 

AK-31 SEC 31 TI5N R8E LOTS 9 & 10 BLK 

1 SUNSET BAY. 

THIS PROPERTY IS CLASSIFIED 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board

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

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

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 and Patricia

M.I.

Last Name/Company Name

Dillon

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

9947 Edgewood Ave

City or Town

Traverse City

State

Michigan

ZIP Code

49685

Telephone Number

616-336-6561

Fax Number

E-mail Address

diondersma@varnumlaw.com

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

First Name

Deborah

M.I.

I

Last Name

Ondersma

Firm Name (if any)

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

Bridgewater Place

PO Box 352

City or Town

Grand Rapids

State

Michigan

ZIP Code

49501

Telephone Number

616-336-6561

Fax Number

616-336-7000

E-mail Address 

diondersma@varnumlaw.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

6921 Serena Dr.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Unionville

Michigan

48767

Taxing Authority (City or Township)

Township Of Akron (TUSCOLA)

County 

Tuscola

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

The subject property's assessment exceeds 50% of its true cash value pursuant to market evidence and the sale of similar residential properties. The Respondent also 

incorrectly calculated the subject property's taxable value.

Petitioner appealed the property's assessment in tax year 2024 (MTT Docket 24-002899). After Respondent inspected property, parties reached agreement that the 

2024 assessed and taxable values were $75,000. The Tribunal Entered a Consent Judgement with those values. Respondent's initial Notice of 2025 Assessment 

disregarded the Consent Judgment and uncapped the property's taxable value, Exhibit 1. Respondent's revised Notice of 2025 Assessment recognized that the 2024 

values had been reduced, but still failed to accurately calculate the 2025 taxable value, Exhibit 2. Based upon the parties' agreement in 2024, the property's 2025 

taxable value cannot exceed $125,000. Similarly, pursuant to the agreement and market information, the property's 2025 true cash value should not exceed 

$250,000.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 001-131-511-0900-00

Classification of Property:

Real

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:

185000

Current Taxable Value as established by the BOR:

152025

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

250000 

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

125000

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

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

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

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

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential

Page 4

STATE

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.