Trevin Lee Stankiewicz Petitioner V Township Of Howard 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

Trevin Lee Stankiewicz,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002542

Township Of Howard,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

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

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

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

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

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

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

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

error or mutual mistake of fact. Therefore,

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

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 24, 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

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

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Trevin Lee Stankiewicz,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002542

Township Of Howard,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

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

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

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

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

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

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

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

error or mutual mistake of fact. Therefore,

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

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 24, 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

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

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

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

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Trevin Lee Stankiewicz,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 26-002542

Township Of Howard,

Respondent.

ORDER OF PARTIAL DISMISSAL

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

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

those assessments under MCL 205.735a, as the petition was not timely filed.5 Further, 

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

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

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

“an erroneous belief, which is shared and relied on by both parties”).6 Rather, the facts 

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

error or mutual mistake of fact. Therefore,

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

appeal shall continue for the 2026 tax year(s) only.

By: /s/ Patricia L. Halm

Entered: September 24, 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

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

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

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

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Trevin

M.I.

Lee

Last Name

Stankiewicz

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

996 Pine Valley Ct.

City or Town

Niles

State

Michigan

ZIP Code

49120

Telephone Number

574-265-6600

E-mail Address

crash525@gmail.com

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 parcel

N/A 

Property Address (No., Street)

996 Pine Valley Ct.

City or Town

Niles

County

Cass

State

Michigan

ZIP Code

49120-5979

Taxing Authority (City or Township)

Township Of Howard (CASS)

Check which of the following you are appealing: (check all that apply)

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

This appeal is based on the taxable value of the surround properties on the same street and in the area. The state equalized and assessed values of the properties 

in the area are more than mine but I have a higher taxable value. The properties have one or more that are similar or larger house, lot, and out buildings. I pay 

what seems to be a substantial more than my fellow neighbors while having less. I have talked to the Howard Township Office to find out why there is a 

discrepancy and I could not get an answer other than "thats just how it it." I filed an appeal and provided documentation of other property's tax information and 

showing that others pay less then my myself and my wife. When I received the return back two of the three members voted "yes" and one voted "no" and they 

stated "inadequate documentation."

A home a few houses from mine had sold in 2022 for $358,000.00 (Parcel Number 14-020-027-073-00), mine was purchased in 2021 for $327,000.00 (Parcel 

Number 14-020-034-011-10), this other property has a similar size house but has a larger pole barn and almost five times as much land with an animal stable and 

it sold for more than my house when I purchased it. They pay a drastically lower amount in property taxes. They have a lower taxable, assessed, and state 

equalized value. I wanted someone at the Township office to make sense of this to me but they could not explain. In 2026 I had a pole barn building completed 

and when the new tax assessment came out the increase was almost 13% ($479.) (Parcel Number 14-020-034-011-20) has a large pole barn with a larger house 

and the same size property yet they pay less than I do in taxes each year. There was an increase in taxable amount in years 2024, 2025, and 2026 that I want to 

appeal based on the findings from similar sized homes and properties in the area. With the large increases from 2023 to 2024 and 2024 to 2025. During those 

times nothing at my property had changed and no improvements were made. The only improvement was in 2026 when the pole barn was completed. Another 

home close by (Parcel Number 14-020-027-076-01) appears to have a larger home, property, and outbuilding has a assessed and state equalized value almost 

$80,000.00 more than my property but has almost $30,000.00 less taxable value. The properties that I have listed are in good visual shape and not dilapidated or 

deteriorated.

One other property that had sold in 2023 (Parcel Number 14-020-034-014-17) sold for $369,000.00 which has a similar sized house, smaller property, and what 

appears to have a larger pole barn. Their assessed and state equalized value is $34,000.00 less than mine. The assessed value is $1,042 more than mine. For 2025 

taxes the property owed is $4,102.61 while mine were $3,303.71. There seems to be a discrepancy between most similar homes and how they are assessed and 

valued. I cannot understand the reason behind this. I have researched numerous homes within .5 miles of my home and there seems to be a large discrepancy 

with property values. 

In the current tax statement that was sent out the 2025 values do not line up correctly with the Cass County GIS report. I had printed them in March of 2026 and 

the value amounts had changed recently from when I checked on 7-2-2026 for the coinciding years. It reflects statements from 2022 to 2026. I have printouts for 

others as well showing discrepancies in the years with other properties. For example on my property GIS report from of 3/8/26 to 7/2/26 in "total valuations" 

taxable value for 2025 first listed $156,315 and the new print was listed at $152,206. 

My property class is listed as 402 residential - vacant while others are listed as 401 residential-improved. I had asked the assessor about this and they stated 

"changing that does not make a difference."

When asking the assessor how the property taxes work after the increases they stated "my property taxes should not increase after the first year they are 

assessed from moving in and should not go up in value." This has no been true. I was also told that once a home in the area sells or makes improvements such as 

additions or new garages that the property gets reassessed. Some of the homes did not appear that way. 

I will pay the taxes that are owed and fair, but if there is a discrepancy that I pay more or someone else pays less for similar home size, property size, and 

outbuildings for which ever reason I feel that should be corrected.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3

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

Trevin Lee Stankiewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002542

Township Of Howard,

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 21, 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

Trevin Lee Stankiewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002542

Township Of Howard,

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 21, 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

Trevin Lee Stankiewicz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002542

Township Of Howard,

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 21, 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

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

Beacon - Cass County, MI - Report: 14-020-027-073-00 

hitpszbeacon schneidercorp com Application aspx 

TApplD=1152&] 

Cass County, MI 

Summary 

Parcelbumber 

14-020 02707300 

Property 

THOT YANKEE 5T 

Address 

Drie Tax 

AA SEC ZT TISRISWE 172 SE 104, EX BEG ATE Ld COR. THW 1I025 FT, TH 5 10F010FT, THE BLT FT, TH 5 2 DEG 55 E STS FT. THE 182.2FT.TH 

Description 

5682 FT TO 5 LINE SEC, 

TH E 748.4 FT TO SECOR OF SEC, THN DEG 17°W 2638. TFT TO ROB. 

(Piste: The Deeseription abv is nt Lobe used on legal dosuments) 

Tas District: 

CRO HOWARD TOWNSHIP 

School District 

14030 EDWARDEEURG PUBLIC SCHOOLS 

PropertyClass 

AD RESID ENTIALIMPROVED 

Bet Acres 

155 

Total eres 

155 

MYERS LALIRIE 

2967 YANKEE ST 

NILES, 

bi 47120 

Land 

Lothrea 

15.50 Acres 

Assessed Value Breakdowns 

Agzemed Year 

nan 

ELH 

ELA) 

HWE 

fered 

+ Assessed Building Vika 

0 

0 

0 

0 

+ Assessed Land Value 

$132 960 

A11a%00 

$111.50 

$0860 

$162.30 

= Aagewsed Valk 

132.500 

Faron 

$111.500 

0000 

$102,200 

Total Valuations 

Assesied Year 

20286 

2025 

2024 

2023 

foe 

Assessed Wake 

$132.960 

114500 

$111.50 

$9860 

$102.30 

‘State Equaized Vala 

$132.500 

E1450 

$111.50 

SPE600 

$102,300 

Tasatie Value: 

$109 620 

F007 

101530 

F900 

HELE 

Tax History 

eur 

fhek for dead) 

season 

Total Amount 

Bm 

Summer 

BLIGE 

Bas 

Winter 

2147743 

B gs 

Summer 

1.193 

CE 

Whiter 

3143571 

B20 

summer 

#L100.7 

Bam 

Winter 

3111245 

B® mm 

Suman 

21,052.84 

Bz 

Winter 

49.86 

B mz 

Sumenir 

SETDAS 

Sales (Liber) 

Sale Brie 

Sale Price 

estrument 

Grantor 

Grates 

11E202F 

$358.000 

Wo 

SKALLAWILLIAMT II & JENNY C 

MYERS LAURIE 

1211672014 

$120.00 

wo 

YANKEE STREET LLC 

SHALLAWILLIAM 

T 115 JENNY C 

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for the follwing modules; Commer 

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Cams Cort y assumes 

no legal responsibility for the information comtained herein, which is 

Contact Us 

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by 

provided WS 15” with na warranties of any kind, 

| User Privacy Pellcy 

| GOPR Privacy Medic 

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7/2/26, 4:12 PM

Page 2

Beacon - Cass County, MI - Report: 14-020-027-076-01 

hitpszbeacon schneidercorp.com/ 

Application aspx TAppID=1152& La; 

Cass County, MI 

FarcelNumber 

 14-020027-076-01 

[Property rddrass 

2900 TANKEE 5T 

Briel Tas: 

A248 W 30 ROS OF 5 BO RDS 55 168 EX COM 

E 174.25 FT FRM S Ud COR, THN 0 DEG FE 155FT £ 30FT, N ODEG 3 E 40 FTE SOFT, KO DEG 3E 180 

Description 

FEBS FTL S0DDEG IW 395 FTW 134 FT 10 BEG, SC 2TRYZ A 

[Mote The Descriation aber is sol to be used 

en legal documents | 

Tas District 

020 HOWARD TOWNSHIP 

School District 

TACO EDWARDS BLIRG FUBLIC SCHOOLS 

Praperty Class 

401 RESIDENTIAL IMPROVED 

Met Acras 

[Lr] 

Total eres 

B52 

IANKOVLAK DANIEL & KEYHA 

200 YANKEE ST 

NILES, 

bt 47120 

Land 

Lsthres 

B93 Aes 

Assessed Value Breakdowns 

Amsemed Year 

man 

was 

wz 

HWE 

fred 

+ agessec Buildng Vale 

0 

El 

0 

0 

w 

+ Assessed Land Value 

£309 500 

2260800 

$357,800 

$155,400 

$170400 

= Maseied Vakie 

$209,500 

$260.800 

$257,500 

$155,600 

$170.00 

Total Valuations 

Ansesuad Year 

ws 

FLL 

ELL) 

3 

fered 

Assessed Waka 

5309.500 

$250800 

$257.900 

$155,500 

$1740 

‘State Equaized Vale 

F309 500 

Fenn 

257.000 

F155,600 

$1000 

Tasaie Value 

5134357 

$131448 

$127.495 

$121,435 

$115,543 

Tax History 

Year 

cliche fer detail) 

Sasson 

Total Asaunt 

B 2m 

summer 

$LAzRR 

| ms 

Winter 

S100 

© mis 

Summer 

21,555.67 

Bmp 

Winter 

S175080 

Bm 

Summer 

51,355.29 

Bax 

Winter 

FIETT 0) 

Ba 

Summer 

$1,509.14 

B mr 

Winter 

$1,338.73 

B mz 

summer 

FLEMS 

Sales [Liber) 

Sale Due 

Sale Price 

leatrument 

Grastor 

Grantes 

1811/2019 

$125,000 

wo 

FIRST MATKINAL ACCEPTANCE COMPANY 

AANKOVIAK 

DANIEL & KEYMA 

HTT 

$58.254 

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LOVETT MELISSA J 

FIRST HATIONAL ACCEPTANCE CO 

11/18/2013 

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prmdded AS 15 with no warranties of any kind, 

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| User Privacy Policy 

| GDPR Privacy Notice 

cme 

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Page 3

Beacon - Cass County, MI - Report: 14-020-034-010-00 

hitpszbeacon schneidercorp.com/ 

Application aspx TAppID=1152& La; 

Cass County, MI 

Summary 

Parcel Bumber 

14020034 040-00 

Property Address 

2 90ets YANKEE ST 

Briel Tax Description 

5630 SEC 34 T75 R16W E 25 ADS OF M SORTS OF W L2E LI OF SEC 125 2 

[Note The Description above i not 

to be used on legal documents | 

Tan District 

020 HOWARD TOWHSHS 

‘Schus Districy 

14030 EDWARDS BLIAG FUELIC SCHOOLS 

[Property Class 

11 RESDENTIAL- IMPROVED: 

Met Ares 

115 

Total Ares 

128 

GREGORY KATELYNR 

2968 YANKEE ST 

NILES, 

M 49120 

Land 

Lathres 4250AcE 

Assessed Value Breakdowns 

Assesied Year 

2026 

2025 

2024 

2023 

2002 

+ Magezsrd Buildng Vale 

£0 

£2 

Eo] 

0 

w 

+ Aagessed Land Value: 

$157 500 

134200 

$1312 

$109.50 

$118,100 

= Aagewsed Valk 

$147 400 

#134200 

$13.00 

$10W, 700 

$120,100 

Total Valuations 

Assessed Year 

ws 

FLL] 

nz 

273 

Fred 

Assessed abe 

$157.500 

#134200 

$131200 

$109,700 

$118,100 

State Equaizet Waka 

$157,500 

#134200 

$131,200 

$109,700 

$115,100 

Tasatie Value: 

$107 443 

F0a619 

F10La74 

ELT 

SWIC 

Tax History 

eur 

hs for deta) 

season 

Total Amaunt 

B xm 

Summer 

51,137.89 

[Rr] 

Winter 

$1440 

B ams 

Summer 

1.11081 

B® mm 

Winter 

31,408.00 

Bs 

Summer 

FLEA 

CE] 

Winter 

2109108 

BM 

Summer 

$10 

Ba 

Winter 

$1,060.41 

Bonz 

Summer 

$982.60 

Sales (Liber) 

Sale Due 

Sale Price. 

Intra ent 

Grantee 

Grantee 

111162017 

$0 

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WERNTZ BONNIER 

GREGORY KATELYN FR 

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Cans County assumes 

no legal responsibilty for the infanmation contained herein, which Is 

Cantact Us 

Deseioped 

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provided A515 with na warranties of any kind, 

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Page 4

Beacon - Cass County, MI - Report: 14-020-034-011-10

Page 5

Beacon

Page 6

Be

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Trevin

M.I.

Lee

Last Name

Stankiewicz

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

996 Pine Valley Ct.

City or Town

Niles

State

Michigan

ZIP Code

49120

Telephone Number

574-265-6600

E-mail Address

crash525@gmail.com

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 parcel

N/A 

Property Address (No., Street)

996 Pine Valley Ct.

City or Town

Niles

County

Cass

State

Michigan

ZIP Code

49120-5979

Taxing Authority (City or Township)

Township Of Howard (CASS)

Check which of the following you are appealing: (check all that apply)

Taxable Value Only (calculation)

 

Please Explain the Reason for this Appeal:

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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This appeal is based on the taxable value of the surround properties on the same street and in the area. The state equalized and assessed values of the properties 

in the area are more than mine but I have a higher taxable value. The properties have one or more that are similar or larger house, lot, and out buildings. I pay 

what seems to be a substantial more than my fellow neighbors while having less. I have talked to the Howard Township Office to find out why there is a 

discrepancy and I could not get an answer other than "thats just how it it." I filed an appeal and provided documentation of other property's tax information and 

showing that others pay less then my myself and my wife. When I received the return back two of the three members voted "yes" and one voted "no" and they 

stated "inadequate documentation."

A home a few houses from mine had sold in 2022 for $358,000.00 (Parcel Number 14-020-027-073-00), mine was purchased in 2021 for $327,000.00 (Parcel 

Number 14-020-034-011-10), this other property has a similar size house but has a larger pole barn and almost five times as much land with an animal stable and 

it sold for more than my house when I purchased it. They pay a drastically lower amount in property taxes. They have a lower taxable, assessed, and state 

equalized value. I wanted someone at the Township office to make sense of this to me but they could not explain. In 2026 I had a pole barn building completed 

and when the new tax assessment came out the increase was almost 13% ($479.) (Parcel Number 14-020-034-011-20) has a large pole barn with a larger house 

and the same size property yet they pay less than I do in taxes each year. There was an increase in taxable amount in years 2024, 2025, and 2026 that I want to 

appeal based on the findings from similar sized homes and properties in the area. With the large increases from 2023 to 2024 and 2024 to 2025. During those 

times nothing at my property had changed and no improvements were made. The only improvement was in 2026 when the pole barn was completed. Another 

home close by (Parcel Number 14-020-027-076-01) appears to have a larger home, property, and outbuilding has a assessed and state equalized value almost 

$80,000.00 more than my property but has almost $30,000.00 less taxable value. The properties that I have listed are in good visual shape and not dilapidated or 

deteriorated.

One other property that had sold in 2023 (Parcel Number 14-020-034-014-17) sold for $369,000.00 which has a similar sized house, smaller property, and what 

appears to have a larger pole barn. Their assessed and state equalized value is $34,000.00 less than mine. The assessed value is $1,042 more than mine. For 2025 

taxes the property owed is $4,102.61 while mine were $3,303.71. There seems to be a discrepancy between most similar homes and how they are assessed and 

valued. I cannot understand the reason behind this. I have researched numerous homes within .5 miles of my home and there seems to be a large discrepancy 

with property values. 

In the current tax statement that was sent out the 2025 values do not line up correctly with the Cass County GIS report. I had printed them in March of 2026 and 

the value amounts had changed recently from when I checked on 7-2-2026 for the coinciding years. It reflects statements from 2022 to 2026. I have printouts for 

others as well showing discrepancies in the years with other properties. For example on my property GIS report from of 3/8/26 to 7/2/26 in "total valuations" 

taxable value for 2025 first listed $156,315 and the new print was listed at $152,206. 

My property class is listed as 402 residential - vacant while others are listed as 401 residential-improved. I had asked the assessor about this and they stated 

"changing that does not make a difference."

When asking the assessor how the property taxes work after the increases they stated "my property taxes should not increase after the first year they are 

assessed from moving in and should not go up in value." This has no been true. I was also told that once a home in the area sells or makes improvements such as 

additions or new garages that the property gets reassessed. Some of the homes did not appear that way. 

I will pay the taxes that are owed and fair, but if there is a discrepancy that I pay more or someone else pays less for similar home size, property size, and 

outbuildings for which ever reason I feel that should be corrected.

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

If No, please check the applicable reason(s):

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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