Traverse City Curling Club Inc Petitioner Vs. Township Of Garfield Respondent

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

Traverse City Curling Club Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002554

Township Of Garfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on August 18, 2026, 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: /s/ Patricia L. Halm

Entered: October 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

Traverse City Curling Club Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002554

Township Of Garfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on August 18, 2026, 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: /s/ Patricia L. Halm

Entered: October 16, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

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

Traverse City Curling Club Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002554

Township Of Garfield,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has considered the file in this case and finds that Petitioner was held in 

default on August 18, 2026, 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: /s/ Patricia L. Halm

Entered: October 16, 2026

PROOF OF SERVICE

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

parties or their

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Traverse City Curling Club 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MOAHR Docket No. 26-002554 

Garfield Township 

, 

Respondent. 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

Identify if this is a: [Partial Stipulation or a [#/ Full Stipulation. 

2. 

If this is a partial stipulation: 

a. 

The parties agree to the withdrawal of parcel number: 

28-05-014-049-21 

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

addressing all other parcels being withdrawn.) 

b. 

The parties agree to the withdrawal of tax year 2026 

3. 

The case is pending in the X__ Entire Tribunal OR ____ Small Claims Division. 

4. 

The subject property is in Grand Traverse 

County. 

5. 

Property Parcel No: 28-05-014-049-21 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

6. 

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

of Review are: 

Tax year 

Assessed Value 

Taxable Value 

2026 

5,063,700 

5,063,700

Page 2

MOAHR Docket No. 26-002554 

Page 2 of 2 

Tax year 

True Cash Value 

Assessed Value 

Taxable Value 

2026 

5,700,000 

2,850,000 

2,850,000 

8. 

If this stipulation addresses tax years other than the tax year originally appealed or 

tax years added through motions to amend that have been granted by the Tribunal, 

list the separate facts upon which the parties rely to invoke the Tribunal's authority 

over those tax years (attach additional page if necessary): 

9. 

List all reasons (with explanation) why the stipulation’s taxable value does not equal 

the prior year TV multiplied by the applicable inflation rate. (e.g. transfer of 

ownership, additions, losses, omitted property etc 

. 

. 

.) 

Agreed upon change in valuation 

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

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

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

This Judgment is dependent on both parties executing the Stipulation for Consent 

Judgment in a separate meeting pending before the Tribunal (25-003028). 

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

Printed Name: Andrew M. Harris, Esq. 

Date: October 1, 2026 

Signature of Respondent's authorized representative:

Page 3

Andrew M. Harris 

— 

From: 

Andrew M. Harris 

Sent: 

Thursday, October 1, 2026 11:05 AM 

To: 

Dillon, Thomas 

Cc: 

Catherine Werenicz; Scott Strouse 

Subject: 

Re: TCCC v Garfield Stip 

Tom, TCCC just approved both Orders. 

| am in a deposition now until 1pm. Does your office want to 

file? Thanks 

Get Outlook for iOS 

From: Dillon, Thomas <TDillon@fosterswift.com> 

Sent: Thursday, 01 October 2026 10:43:25 

To: Andrew M. Harris <aharris@maddinhauser.com> 

Cc: Catherine Werenicz <CWerenicz@maddinhauser.com> 

Subject: RE: TCCC v Garfield Stip 

[EXTERNAL EMAIL] 

Yes, they look fine to me. You can sign both on my behalf. 

Tom 

Thomas K. Dillon 

Attorney 

Foster Swift Collins & Smith PC 

1700 East Beltline, NE, Suite 200 

Grand Rapids, MI 49525-7044 

Phone: 616.726.2258 

Fax: 616.726.6858 

tdillon@fosterswift.com 

https://link.edgepilot.com/x/mmvprAAnXTYpc7W8zXmoalL.8?u 

From: Andrew M. Harris <aharris@maddinhauser.com> 

Sent: Thursday, October 1, 2026 9:26 AM 

To: Dillon, Thomas <TDillon@fosterswift.com> 

Cc: Catherine Werenicz <CWerenicz@maddinhauser.com> 

Subject: RE: TCCC v Garfield Stip

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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: 26-002554

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Stip for Consent Judgment

Attachment File Name: Stip for Entry of Consent Judgment

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

TRAVERSE CITY CURLING CLUB, INC., 

MTT Docket No. 26-002554 

Petitioner, 

Parcel ID No. 28-05-014-049-21 

v. 

TOWNSHIP OF GARFIELD, 

Respondent. 

Andrew M. Harris (P62265) 

Thomas K. Dillon (P81136) 

MADDIN HAUSER 

Michael D. Homier (P60318) 

Attorney for Petitioner 

FOSTER SWIFT COLLINS & SMITH, P.C. 

One Towne Square-Fifth Floor 

Attorneys for Respondent 

Southfield, MI 48076 

1700 East Beltline Avenue NE, Suite 200 

(248) 827-1866 

Grand Rapids, MI 49525 

aharris@maddinhauser.com 

(616) 726-2258 

tdillon@fosterswift.com 

mhomier@fosterswift.com 

PROOF OF SERVICE 

On September 29, 2026, I served a copy of Respondent Garfield Township’s Answers & 

Affirmative Defenses to Entire Tribunal Property Tax Petition, along with a copy of this Proof 

of Service, upon the parties of record at their last known business address, by first class U.S. mail, 

postage prepaid and by electronic mail (e-mail) to the e-mail address listed above for Petitioner’s 

counsel. 

I declare that the statements above are true to the best of my information, knowledge, and 

belief. 

Date: 

September 29, 2026 

i 

aclyn R. Folkema — Legal Assistant 

29151:00003:203104285-1

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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: 26-002554

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: POS - Respondent's Answer and Aff. Defenses to Severed Petition 26-

002554

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

______________________ 

 

TRAVERSE CITY CURLING CLUB, INC., 

 

 

Petitioner, 

 

v. 

 

TOWNSHIP OF GARFIELD, 

 

 

Respondent. 

MTT Docket No. 26-002554 

 

Parcel ID No. 28-05-014-049-21 

______________________________________________________________________________ 

 

Andrew M. Harris (P62265) 

MADDIN HAUSER 

Attorney for Petitioner 

One Towne Square-Fifth Floor 

Southfield, MI 48076 

(248) 827-1866 

aharris@maddinhauser.com 

Thomas K. Dillon (P81136) 

Michael D. Homier (P60318) 

FOSTER SWIFT COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 East Beltline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com 

mhomier@fosterswift.com 

______________________________________________________________________________ 

 

RESPONDENT GARFIELD TOWNSHIP’S ANSWER & AFFIRMATIVE DEFENSES 

TO ENTIRE TRIBUNAL PROPERTY TAX PETITION 

 

 

Respondent, Garfield Township, by and through its attorneys, Foster, Swift, Collins & 

Smith, P.C., states as follows for its Answer to Petitioner’s Entire Tribunal Property Tax Petition: 

1. 

Property Parcel No.: 28-05-014-049-21. 

ANSWER: 

Respondent admits the allegation contained in paragraph 1 of the Petition. 

2. 

The property identified above is: Real. 

ANSWER: 

Respondent admits the allegation contained in paragraph 2 of the Petition.

Page 2

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? 

ANSWER: Paragraph 3 of the Petition contains no factual allegation to which a response 

is required. 

 

4. 

Are all of the parcels of personal property located on a parcel of real property under 

appeal? 

ANSWER: Paragraph 4 of the Petition contains no factual allegation to which a response 

is required. 

 

5. 

If parcels of personal property are under appeal, when were the personal property 

statements filed by parcel number? 

ANSWER: Paragraph 5 of the Petition contains no factual allegation to which a response 

is required. 

 

6. 

The property identified above is classified as: Commercial. 

ANSWER: 

Respondent admits the allegation contained in paragraph 6 of the Petition. 

7. 

If the assessment or assessments at issue were protested, the protest was made to 

Respondent’s ____ March __X__ July ____ December Board of Review. 

ANSWER: Respondent neither admits nor denies the allegations contained in paragraph 

7 of the Petition and leaves Petitioner to its proofs. 

8. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue: See attached Petition filed 7-31-25; Case No 25-003028. 

ANSWER: Paragraph 8 does not appear to contain any allegations to which a response is 

required. To the extent that a response is required, Respondent neither admits nor denies 

the allegations contained in paragraph 8. 

9. 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (May 31 or July 31 of the tax year

Page 3

involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s 

authority over the assessments at issue. See Petition filed 7-31-25; Case No. 25-003028. 

ANSWER: Paragraph 9 does not appear to contain any allegations to which a response is 

required. To the extent that a response is required, Respondent neither admits nor denies 

the allegations contained in paragraph 9. 

10. 

The property or properties at issue are located in Grand Traverse County. The 

property or properties’ address is: 1712 S. Garfield Ave. 

ANSWER:

Page 4

16.

Page 5

A

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-002554

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Garfield (GRAND TRAVERSE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Thomas

M.I.

Last Name

Dillon

Firm Name (if any)

Foster Swift Collins & Smith PC

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

1700 E. Beltline Ave. NE

Suite 200

City or Town

Grand Rapids

State

 Michigan

ZIP Code

49525

Telephone Number

(616) 726-2258

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

tdillon@fosterswift.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

Thomas K. Dillon

/s/

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

TRAVERSE CITY CURLING CLUB, INC. 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002554 

TOWNSHIP OF GARFIELD 

Respondent(s) 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Catherine Werenicz 

states that on 08/31/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Garfield Township Board of Assessors, 3834 Veterans Drive Traverse City, MI 49684 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Garfield Township Clerk, Lanie McManus, 3848 Veterans Drive Traverse City, 

MI 

49684 

3. 

County Equalization Director (via first class mail or personal service): 

James D. Baker. Garfield Township Equalization Director, 400 Boardman Ave.. 

Ste. 

103 Traverse City, MI 49684 

4. 

County Clerk (via first class mail or personal service): 

Grand Traverse County Clerk, Samuel Gedman, 400 Boardman Ave.. 

Ste. 101 

Traverse City, 

MI 49684 

5. 

Secretary of the local school board (via first class mail or personal service): 

Traverse City Area Public Schools, Josey Ballenger, 2075 Cass Road, Traverse City 

MI 49684 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer

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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: 26-002554

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: 20260831141013103

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

Traverse City Curling Club Inc,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 26-002554

Township Of Garfield,

Respondent.

ORDER OF DEFAULT

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

Petitioner filed proof evidencing service of the petition. However, the proof of service 

indicates that Petitioner has failed to serve all required parties-in-interest. See TTR 

227. Specifically, Petitioner failed to serve the certified assessor or board of assessors 

of the unit of government that established the assessment being appealed, the city clerk 

, the township supervisor or clerk , the county equalization director for any county 

affected, the county clerk for any county affected, the secretary of the local school 

board, the treasurer of the state of Michigan. As such, Petitioner must submit a revised 

proof of service within 14 days of the entry of this order. Tribunal rules and information 

on Entire Tribunal petitions can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Petitioner is HELD IN DEFAULT.

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

above, within 14 days of the entry of this order.1 

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

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

By: /s/ Patricia L. Halm

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

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

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

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

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

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

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

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

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

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

act, MCL 205.735a.” TTR 225(5).

Page 2

MTT Docket No. 26-002554

Page 2 of 2

Entered: August 18, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

04365927 v1

STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY 

AFFAIRS OFFICE OF ADMINISTRATIVE HEARINGS SYSTEMS AND RULES 

MICHIGAN TAX TRIBUNAL 

TRAVERSE CITY CURLING CLUB, INC., 

Petitioner, 

MTT Docket No. 26-002554 

vs. 

 

Parcel ID No. 28-05-014-049-21 

TOWNSHIP OF GARFIELD, 

Respondent, 

ANDREW M. HARRIS (P62265) 

MADDIN HAUSER ROTH & HELLER PC 

Attorney for Petitioner 

One Towne Square-Fifth Floor 

Southfield, MI 48076 

(248) 827-1866 

aharris@maddinhauser.com 

THOMAS K. DILLON (P81136) 

MICHAEL D. HOMIER (P60318) 

FOSTER SWIFT COLLINS & SMITH PC 

Attorney for Respondent 

1700 East Betline Avenue NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2258 

tdillon@fosterswift.com

mhomier@fosterswift.com 

PROOF OF SERVICE 

Catherine Werenicz states that she is employed with the firm of Maddin Hauser 

Roth and Heller, and that on August 17, 2026, she personally served the ENTIRE 

TRIBUNAL PROPERTY TAX PETITION and NOTICE OF DOCKET NUMBER upon the 

attorneys 

of 

record 

via 

electronic 

mail 

on 

tdillon@fosterswift.com 

and 

mhomier@fosterswift.com. 

I declare that the statements above are true to the best of my information, 

knowledge and belief. 

/s/ Catherine Werenicz 

 

Catherine Werenicz

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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: 26-002554

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service (08.17.26)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

Traverse City Curling Club Inc, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002554

Township Of Garfield, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: August 3, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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Page 1

v

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

DIRECTOR

LANSING

_____________________________,

MICHIGAN TAX TRIBUNAL

Petitioner(s)

MTT Docket No.

_____________________________,

Respondent(s)

ENTIRE TRIBUNAL PROPERTY TAX PETITION

1.

Property Parcel No: _____________________________________________

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

Form addressing all other parcels at issue.)

2.

The property identified above is ___real ___personal.

3.

If more than one parcel of real property is under appeal, are the properties

contiguous? ___Yes ___No. (If no, separate Petitions are required for each non-

contiguous parcel.)

4.

Are all of the parcels of personal property located on a parcel of real property

under appeal? ___Yes ___No. (If no, separate Petitions are required for each

parcel of personal property not located on a parcel of real property under

appeal.)

5.

If parcels of personal property are under appeal, when were the personal

property statements filed by parcel number (attach additional page if necessary):

6.

The property identified above is classified as _________________________

7.

If the assessment or assessments at issue were protested, the protest was made

to Respondent’s ___ March ___ July ___December Board of Review.

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

Traverse City Curling Club, Inc. 

26-002554

Garfield Township

28-05-014-049-21

X

Commercial

X

Page 2

MTT Docket No. _________________

Page 2 of 4

8.

If a protest was required and no protest was made, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the

assessment or assessments at issue (attach additional page if necessary):

9.

If the appeal was not submitted by the deadline for the filing of an appeal for the

classification or classifications of the properties at issue (i.e., May 31 or July 31

of the tax year involved), list the separate and specific facts upon which

Petitioner relies to invoke the Tribunal’s authority over the assessment or

assessments at issue (attach additional page if necessary):

10.

The property or properties at issue are located in _______________County. The

property or properties’ address is:

11.

The assessment or assessments at issue were established by the (applicable

local governmental unit): ________________________________________

12.

Petitioner’s legal residence or principal office address is:

13.

This appeal involves issues relating to the (check all that are applicable):

________the property or properties’ true cash and taxable values

________the property or properties’ taxable value only

If the property or properties’ taxable value is at issue, is there a

dispute as to the value of an addition or loss? ___ Yes ___No

________uniformity of the property or properties’ assessment

________the property or the properties’ exemption from ad valorem taxation

under MCL ______

14.

The tax year(s) at issue are: _______________________________________

26-002554

See Petition filed 7-31-25; Case No 25-003028

See Petition filed 7-31-25; Case No 25-003028

Grand Traverse

1712 S. Garfield Ave.

Township of Garfield

Traverse City Curling Club, Inc.

1712 S. Garfield Ave.

Traverse City, MI 49686

X

X

2026

Page 3

MTT Docket No. _________________

Page 3 of 4

15.

If more than the current tax year is being appealed, list the separate and specific

facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior

tax year or years (attach additional page if necessary):

16.

The values for the property identified above as

Page 4

_____

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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: 26-002554

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Severed Petition

Attachment File Name: 07.23.26 ET-Petition-Prop-fillable

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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 

Traverse City Curling Club Inc, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003028 

 

 

 

 

& 26-002554 

 

Garfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING TAX YEAR 2026 AND ASSIGNING IT TO 

DOCKET NUMBER 26-002554 

 

On June 1, 2026, Petitioner filed a motion requesting that the Tribunal permit it to 

amend the petition filed in this case to include the 2026 tax year with respect to its 

uncapping and qualified error claims.1 In the motion, Petitioner seeks to amend the 

case to include the 2026 assessed and taxable values. Petitioner asserts that a motion 

to amend is not necessary with respect to its exemption claim because the subsequent 

tax year is automatically included under MCL 205.737(5). 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner timely 

filed its Motion to Amend, included the necessary information and filing fee, and 

otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. As such, 

Petitioner’s Motion to Amend shall be granted. 

 

However, the authority giving rise to the 2026 appeal is under MCL 205.735a, which is 

separate and distinct from the authority from which Docket No. 25-003028 arises under 

MCL 211.53b. As a result, severing the 2026 tax year to a new docket is appropriate. 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s appeal for the 2026 tax year is SEVERED 

and ASSIGNED to Docket No. 26-002554. 

 

 

1 On June 2, 2026, the Tribunal issued a Notice of No Action because Petitioner did not include the 

required filing fee for the Motion to Amend. On June 15, 2026, Petitioner submitted the requisite filing 

fee. As a result, Petitioner’s motion is properly pending.

Page 2

MTT Docket No. 25-003028 & 26-002554 

Page 2 of 2 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2026 tax year 

within 21 days of entry of this order. The petition shall note the docket number assigned 

by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing system, 

must be filed on the assigned 2026 docket as a “Severed Petition.”2 

 

Failure to comply with this order may result in Petitioner being held in default in MTT 

Docket No. 26-002554, as provided by TTR 237. 

 

 

Entered: July 6, 2026 

 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

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 

 

 

 

 

 

2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via 

United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition 

may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax 

Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.

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