Timothy Stark, Petitioner V Township Of Homer, Respondent

Page 1

Tax Docket 25-002400-TT 

Analysis of Real Property 

040-034-400-775-00 

Located at: 

Vacant Land 

Midland, MI 48640 

By: Chris Cantrell 

Homer Township Assessor 

RECEIVED 

SEP 11 2026 

MICHIGAN TAX TRIBUNAL

Page 2

Property Description 

The subject property is located in Homer Township, Midland County, Michigan. 

It is wooded 

vacant land consisting of 9.86 acres. The neighboring parcels are a mix of residential and 

vacant land. 

For 2025, the True Case Value (TCV) of this property $81,800, the State Equalized 

Value (SEV) was $40,900 and the Taxable Value (TV) was $40,900. For 2026 the TCV of this 

property is $87,000, the SEV is $43,500, and the TV is $42,004. 

The legal description of the primary parcel: 

SEC 34 T14N R1E COM 1981.03 FT N OF S 1/4 COR, TH N 660.34 FT, E 648.74 FT, S 660.65 

FT, W 650.38 FT. 

In map below the yellow parcel is where the Petitioner lives. The red parcel is the subject parcel and the 

green parcel was purchased with the subject parcel and is also a vacant wooded parcel.

Page 3

Sales Comparison Approach for year 2025 

Below is a map of the location and proximity of the comparable parcels to the subject parcel used for 

this analysis. 

N-St 

in 

N STURGEON RO 

“L3ncoln 

Dow Chemical 

"NR 

Pont 

- 

Dow Midtont 

Pint 

| 

mer 

esmsrenMidiang 

| (Bubject Parcel 

- 

2

Page 4

Parcel 1, 040-009-200-231-00, is vacant parcel that is 12.05 acres in Homer Township, Midland 

County. This parcel sold on November 11, 2022, for $60,000. The price per acre is $4,979. This 

parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 09 T14N R1E N 525 FT SW FRL 1/4 OF NW FRL 1/4. 

vie 

040-009-200-231-00 

HAUSBECK, ADAM 

860 N MERIDIAN RD, MIDLAND

Page 5

Parcel 2, 120-033-300-450-00, is a vacant parcel that is 8.40 acres in Midland Township, 

Midland County. This parcel sold on November 13, 2023, for $35,000. The price per acre is 

$4,166. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 33 T14N R2E COM 1579.22 FT E OF SW SEC COR, THE 66 FT, N 1318.87 FT, 

W 330 FT, S 1054.67 FT, E 264.33 FT, S 264 FT. 

1 

i 

wh 

4 

SRE 

120-033-300-450-00 

WARE, DANNY L II & ANGELA C SWEEBE 

E GORDONVILLE RD, MIDLAND

Page 6

Parcel 3, 110-022-400-140-00, is a vacant parcel that is 10 acres in Lincoln Township, Midland 

County. This parcel sold on February 28, 2025, for $115,000 and sold again on July 3, 2025, for 

$130,000. The price per acre of the first sale is $11,500 and the price per acre of the second 

sale is $13,000. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 22 T15N R1E COM 660 FT E OF CEN OF SEC, TH E 330 FT, S 1320 FT, W330 FT, N 

1320 FT. 

oN 

LEWICKI, COLTON 

836 E BEAMISH RD, MIDLAND

Page 7

Parcel 4, 110-009-300-100-00, is a vacant parcel that is 10 acres in Lincoln Township, Midland 

County. This parcel sold on August 30, 2024, for $70,000. The price per acre is $7,000. This 

parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 09 T15N R1E COM 919.82 FT E OF SW SEC COR TH N 1327.9 FT, E 330 FT, S 1327.9 

FT, W330 FT. 

110-009-300-100-00 

HOWAT 

REW & S/ 

99 E MIER 

RD, SANFORD

Page 8

Parcel 

Date sold 

Acreage 

Sale Price Price/Acre 

040-009-200-231-00 November 11, 2022 

12.05 

$60,000 

$4,979 

120-033-300-450-00 November 13, 2023 

8.4 

$35,000 

$4,166 

110-022-400-140-00 February 28, 2025 

10 

$115,000 

$11,500 

110-022-400-140-00 July 3, 2025 

10 

$130,000 

$13,000 

110-009-300-100-00 August 30, 2024 

10 

$70,000 

$7,000 

Subject property is 9.86 acres, based on the average/acre of the comparable sales this parcel 

should be valued at $80,151. 

Sales Comparison Approach for year 2026 

Below is a map of the location and proximity of the comparable parcels to the subject parcel used for 

this analysis. 

Larkin 

Subjeqgt Parcel 

Fa 

ME 

10

Page 9

Parcel 1, 070-014-200-100-00, is a vacant parcel that is 10 acres in Jasper Township in Midland County. 

This parcel sold on January 17, 2024, for $38,000. The price per acre is $3,800. This parcel has a 

residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 14 T13N R2W COM AT NW SEC COR, TH E 1320 FT, S 330 FT, W 1320 FT, N 330 FT. 

i 

070-014-200-100-00 

RET 

es 

Ts 

pedo 

Sa Ee 

EN ROBINSON, CHRISTINE S & JAY E 

- 

ALU RRI—————— 

3089 W SHEPHERD RD, ST LOUIS

Page 10

Parcel 2, 120-033-300-450-00, is a vacant parcel that is 8.40 acres in Midland Township, 

Midland County. This parcel sold on November 13, 2023, for $35,000. The price per acre is 

$4,166. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 33 T14N R2E COM 1579.22 FT E OF SW SEC COR, THE 66 FT, N 1318.87 FT, 

W 330 FT, S 1054.67 FT, E 264.33 FT, S 264 FT. 

WARE, DANNY L II & ANGELA C SWEEBE 

E GORDONVILLE RD, MIDLAND 

12d 

3

Page 11

Parcel 3, 110-022-400-140-00, is a vacant parcel that is 10 acres in Lincoln Township, Midland 

County. This parcel sold on February 28, 2025, for $115,000 and sold again on July 3, 2025, for 

$130,000. The price per acre of the first sale is $11,500 and the price per acre of the second 

sale is $13,000. This parcel has a residential vacant classification by the assessor. 

The legal description of this parcel: 

SEC 22 T15N R1E COM 660 FT E OF CEN OF SEC, TH E 330 FT, S 1320 FT, W330 FT, N 

1320 FT. 

LEWICKI, COLTON 

836 E BEAMISH RD, MIDLAND

Page 12

Parcel 4,

Page 13

070-01

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Page 1

RECEIVED 

/ 

AUG 17 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Timothy Stark, 

~ Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\ 

Township Of Homer, 

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: 

September 30, 2026 

HEARING TIME: 

1:00 PM Eastern Time 

JOIN BY PHONE: | 1-248-509-0316 

ACCESS CODE: | 989684142 

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. 

af af SEAR 

SRA, Geel, SET FAC HS WABI SEIT 

Al 

ALS an 

5 add hal oa 

yg dala Api SEARS, 

4 I

Page 2

APPRAISAL REPORT 

Portion of Southeast 1/4, Section 34, Midland, Michigan, 48640 

Homer Township, Midland County 

9.75 Acres Land 

Retrospective Market Value Opinion as of December 31, 2024 

Holdings: 

Stark Revocable Trust 

Easterly from NW property corner 

Southerly near SE property corner 

Site Sketch 

(©) 

(Oakridge 

Ct) =p 

$89°44'19"E 648.74" 

is 

hi 

Land Area = 9.75 Acres +/- 

5 

8 

& 

z 

© 

E 

= 

3 

3 

2 

= 

Vacant Woodland 

No Road Access 

wn 2 

2 2 

z 

& 

s o 

~N 

2 

[2] 

Par _ 

N 89°42'42"W 650.38 

51/4 Corner 

<= (Deertrack Ln) 

Section 4 

(Pinecroft Ln) =

Page 3

Tim Stark 

June 11, 2025 

starktimothy24@gmail.com 

Re: Portion of Southeast 1/4, Section 34, Midland, Michigan 48640 

9.75 Acres Land 

Dear Tim Stark: 

In accordance with your request, this work contains an appraisal opinion for the 

referenced 

property 

and 

an 

estimate 

of 

Retrospective 

Market 

Value 

as 

of 

December 31, 2024. This Appraisal Report is intended to comply with USPAP and 

Appraisal Institute requirements. 

The property 

is 

in the apparent ownership of 

Stark Revocable Trust, and is more fully described later in this appraisal report. 

Subject to certain underlying assumptions and limiting conditions presented herein, 

the Retrospective Market Value of the mentioned property's fee simple interest is 

estimated, as of December 31, 2024, in the amount of Twenty Thousand Dollars. 

$20,000 

- Retrospective Market Value as of December 31, 2024 

This work relies on an Extraordinary Assumption that the condition of the property 

on the effective appraisal date, December 31, 2024, was similar to that state on 

the site visit date, June 10, 2025. 

Specifically excluded with the Retrospective 

Market Value opinion which is generated herein are contributions to value, 

if any, 

of licenses; leases; or other personal property which may be associated with the 

ownership or occupancy of the subject property. 

The appraiser trusts that this appraisal report will be found to be satisfactory and 

that it will fulfill the intended use for tax appeal. 

If you should have any questions 

regarding the subject matter presented 

herein, please feel 

free 

to contact the 

undersigned. 

Please 

be 

aware 

that 

this 

appraisal 

report 

is 

a 

privileged 

communication and cannot be copied (in whole or in part), or be reproduced in any 

other manner, or be given to any other party(ies), except for property owner(s) and 

representatives, and tax appeal participants, without the express permission of the 

appraiser. 

Paul R. Franson, MAI 

Sincerely,

Page 4

Portion of Southeast 1/4, Section 34 

June 11, 2025 

Page - 3- 

SUMMARY 

INDICATION 

Final Retrospective Market Value Opinion 

$20,000 

The Sales Comparison Approach to Value 

$20,000 

The Cost Approach to Value 

Not Applicable 

The Income Approach to Value 

Not Applicable 

Building Area — None 

No known Building structures 

Land Area — 9.75 Acres 

Vacant, Landlocked 

9.75 Acres +/- 

Estimated Land Area 

Value Type 

Retrospective Market Value 

Effective Appraisal Date 

December 31, 2024 

Interest Appraised 

As-ls, 

Fee simple ownership 

REPORT CONTENTS 

PAGE 

Property Description, Sales History, Highest & Best Use 

4 

Property Valuation Comments 

6 

The Sales Comparison Approach to Value 

7 

The Cost Approach to Value 

10 

The Income Approach to Value 

10 

Reconciliation of Value Indication and Final Value Opinion 

11 

Marketing and Exposure Time 

11 

Appraiser Certification 

12 

ADDENDA 

Location Maps 

13 

Sketches of the Subject Property 

14 

Subject Photographs 

16 

Comparable Data — Property Sales 

18 

Pertinent Data: 

Flood Map, Topography Map, Plat Maps, Wetlands Map, Environmental Map 

24 

Oil and Gas Well Map, State Subsurface Rights Map, GPS Track Map 

28

Page 5

Portion of Southeast 1/4, Section 34 

June 11, 2025 

Page -4- 

PROPERTY DESCRIPTION 

The subject property is located in Homer Township, Midland County, Michigan. 

See the Location Maps 

in the Addenda for further detail. 

The neighborhood 

includes residential properties, the Pine River, agricultural pursuits, and vacant 

land, among other features. 

The subject comprises about 9.75 Acres of land area per the legal description 

contained in

Page 6

Por

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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 Stark,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002400

Township Of Homer, 

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:

September 30, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

569684142 

 

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. 25-002400

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 representative at the

Page 3

MT

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 Stark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002400

Township Of Homer,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

Page 2

MTT Docket No. 25-002400

Page 2 of 6

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 22, 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 Stark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002400

Township Of Homer,

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

Page 4

MTT

Page 5

S

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 Stark, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002400

Township Of Homer,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 15, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 22, 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 Stark, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002400

Township Of Homer,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 15, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 22, 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 Stark, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002400

Township Of Homer,

Respondent.

ORDER SETTING ASIDE DEFAULT

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

Respondent was held in default on September 15, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 22, 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

RECEIVED 

SEP-22 2025 

MICHIGAN TAX TRIBUNAL 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48909 

September 15, 2025 

To Whom it May Concern: 

I certify that I, Chris Cantrell, sent a copy by US First Class mail, the Property Tax Appeal Answer from to 

the Michigan Tax Tribunal and Timothy Stark on September 16, 2025. 

Respectfully, 

Chris Cantrell 

Homer Township Assessor

Page 2

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002400-TT 

Section 1: Respondent’s Contact Information 

First Name 

M.1. 

Last Name 

Chris 

Cantrell 

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

522 N Homer Rd 

City or Town 

i 

State 

ZiP Code 

Midtand 

i 

MI 

148640 

Telephone Number 

assessor@ homertownship.org 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Mm. 

Last Name 

Chris 

Cantrell 

Firm Name (if any} 

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

7 

522 N Homer Rd 

City or Town 

State 

ZIP Code 

Midland 

MI 

148640 

Telephone Number 

Email Address {do not enter uniess you want MTT to send all 

assessor@ homertownship.org 

correspondence via email) 

Yes 

I} 

No 

Section 3: Subject Property Information 

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

Are the parcels listed by Petitioner contiguous or adjoining? 

Yes

If not, list which parcels adjoin one another.

Page 3

N 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

| 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Respondent neither confirms nor denies the allegation 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 

[I] No 

if yes, check which BOR Petitioner attended: 

March 

[0] July 

a December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

Oa No 

*Submit a copy of the Notice of Assessment with the Answer. 

H the July or December BOR revised the assessment(s) at issue, did it have authority? [li] Yes 

[] No 

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? [Wm] Yes 

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[I] Yes 

No 

If so, what is the issue date?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? [I] Yes 

No 

If Yes, check which BOR Petitioner attended: [I] March 

O July 

a December 

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 a BOR? [mm] Yes 

No 

F¥es, check which BOR Petitioner attended: [[] March 

[J July 

[7] December 

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: 

Real 

Personal 

(check one) 

[] 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utitity 

{check one) 

Section 6: Valuation Information “Use the muitiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

040-034-400-775-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

40900 

Current Taxable Value as established by the BOR: 

40900 

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

81800 

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

40900 

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

Page 5

Homer Township Aesaeor 

azz A. fier Rd 

GRAND RAPIDS MI 

493 

mi 

ME 4850 

17 SEP 2025 

PM3 

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~7 77 EF 

Michigan Tox Tri buna! 

Laney, 

mr 

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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 Stark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002400

Township Of Homer,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 15, 2025

Patricia L. Halm, Tribunal Chair

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

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 2

MTT Docket No. 25-002400

Page 2 of 6

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

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 Stark,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002400

Township Of Homer,

Respondent.

ORDER OF DEFAULT

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

Respondent has failed to file an answer. See TTR 279. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 15, 2025

Patricia L. Halm, Tribunal Chair

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

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

Page 4

MTT Docket No. 25-002400

Page 4 of 6

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 ·

Page 6

MTT Docket

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

M.I.

Last Name/Company Name

Stark

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

800 E Oakridge Ct

City or Town

Midland

State

Michigan

ZIP Code

48640

Telephone Number

989-859-7149

Fax Number

E-mail Address

starktimothy24@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

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]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Homer (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

The Board of Review decision of taxable value for 2025 is currently listed as $40,900. 

I had an appraisal done on the subject property on June 10, 2025.

The retrospective market value of the property as of 12/31/2024 is $20,000.

The appraisal was preformed by: 

Franson Appraisal

311 E Ellisworth Street

Midland, MI 48640

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: 56040-034-400-775-00

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:

40900

Current Taxable Value as established by the BOR:

40900

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

20000 

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

10000

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

10000

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?

Yes

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 property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or

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 Stark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002400

Township Of Homer,

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: July 29, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 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 Stark,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002400

Township Of Homer,

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: July 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

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

04/03/2025 04:16 PM 

2025 BOARD OF REVIEW DECISION 

FROM 

HOMER TOWNSHIP ASSESSOR 

CHRIS CANTRELL 

522 N HOMER RD 

MIDLAND. Ml 48640 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

STARK REVOCABLE TRUST 

800 E OAKRIDGE CT 

MIDLAND Ml 48640 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

56040-034-400-775-00 \E:DcERTRA"CK.:LlSID 

SPLIT/COMBINED ON 01/12/2025 FROM 040-034-400-750-00; 

SEC 34 Tl4N RIE COM 1981.03 Fr N OF S 1/4 COR, Tl-IN 

660.34 FT, E 648. 74 FT, S 660.65 FT, W 650.38 Fr 

'HIS PROPERTY IS CLASSIFIED A~ 402 (RESIDENTIAL-VACANT) 

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. 

The Board has completed their review of parcel number 56040-034-400-775-00 

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

Board of Review Comments: 

12025 ORIGINAL ASSESSED VALUE 

43,000 

j 2025 "BOARD OF REVIEW" ASSESSED VALUE 

40,900 -

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

I 2025 ORIGINAL TAXABLE VALUE 

43,000 

I 

2025 "BOARD OF REVIEW" TAXABLE VALUE 

40,900 

/ 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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

"Effective March I, 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." 

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

l

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

M.I.

Last Name/Company Name

Stark

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

800 E Oakridge Ct

City or Town

Midland

State

Michigan

ZIP Code

48640

Telephone Number

989-859-7149

Fax Number

E-mail Address

starktimothy24@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

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]

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

Township Of Homer (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

The Board of Review decision of taxable value for 2025 is currently listed as $40,900. 

I had an appraisal done on the subject property on June 10, 2025.

The retrospective market value of the property as of 12/31/2024 is $20,000.

The appraisal was preformed by: 

Franson Appraisal

311 E Ellisworth Street

Midland, MI 48640

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: 56040-034-400-775-00

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:

40900

Current Taxable Value as established by the BOR:

40900

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

20000 

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

10000

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

10000

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?

Yes

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 property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or

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