Trevor Turner, Jessica Turner, Petitioners V Township Of Wise, 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

Trevor Turner,Jessica Turner, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002819

Township Of Wise,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on October 5, 2026 and finds that a consent judgment can only be 

entered if a stipulation is filed after a petition and answer have been filed. See TTR 253 

and 283. Answers are due within 28 days of service of the petition in Entire Tribunal 

appeals, and within 28 days of the issuance of the notice of docket in Small Claims 

appeals. See TTR 235 and 281. Because no answer has been filed in this case, the 

stipulation cannot be entered at this time and must be denied. 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Rosemary Anger

Entered: October 13, 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

MTT Docket No. 25-002819

Page 2 of 2

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

Trevor Turner,Jessica Turner, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002819

Township Of Wise,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on October 5, 2026 and finds that a consent judgment can only be 

entered if a stipulation is filed after a petition and answer have been filed. See TTR 253 

and 283. Answers are due within 28 days of service of the petition in Entire Tribunal 

appeals, and within 28 days of the issuance of the notice of docket in Small Claims 

appeals. See TTR 235 and 281. Because no answer has been filed in this case, the 

stipulation cannot be entered at this time and must be denied. 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Rosemary Anger

Entered: October 13, 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 4

MTT Docket No. 25-002819

Page 2 of 2

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 · 517-335-9760

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

Trevor Turner,Jessica Turner, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002819

Township Of Wise,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on October 5, 2026 and finds that a consent judgment can only be 

entered if a stipulation is filed after a petition and answer have been filed. See TTR 253 

and 283. Answers are due within 28 days of service of the petition in Entire Tribunal 

appeals, and within 28 days of the

Page 6

MTT

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 

CT 08 2026 

MICHIGAN TAX TRIBUNAL 

Sate 

on Noss 

i. 

‘ 

Hi 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

HAR 

© 

A 

i 

[IRN 

" 

MICHIGAN TAX TRIBUNAL 

Peli over(s) 

N 

MTT Docket No, 254 

YOSE Tors 

: 

Respondent(s) 

! 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

i 

(VALUATION) 

1. 

The subject property is in 

ISABELLA 

County. 

{ 

2. 

Parcel Number; 

18-029-30-002-01 

. 

(if more than one parcel is at issue, attach a completed Multiple Parcel Stipulation 

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) | Taxable Value (TV) 

20285 

108,400 

108,400 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are: 

| Tax year 

True Cash Value 

AV 

Tv 

(2625 

80,000 

40,000 

40,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why {(e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

| 

| 

i 

WITT Docket No, 2l9p 2814 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year lor appeals 

pending in the Small Claims Division). The parties may agree, however, (0 withdraw the 

appeal of specific parcels andfor tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree lo the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

The parties agree lo the withdrawal of tax year(s) 

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

Date: 

3fre/2024 

Nv 

hain 

t 

p) 

= 

Bh 

Printed Name; 

1S 

1 S12 

N 

Date: 

7 7% [202 Ca 

- 

_ 

uthorized representative:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Trevor and Jessica Turner 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002818 

Wise Townshipb 

, 

Respondent(s) 

PROOF OF SERVICE 

Randall J. Golden 

states that on 09/28/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Agreement to stipulate 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Casey Guthrie, Assessor 

Wise Township 

1958 Walton Road 

Kingsley, 

MI 49649 

[Signature of gerson who is serving/mailing copy] 

Randall J. Golden 

[Print/type name of person serving/mailing copy]

Page 4

Casey Guthrie 

Wise Twp Assessor 

1958 Walton Rd 

Kingsley, MI 49648 

7

U

Michigan Tax Tribunal 

PO Box 30232 

Lansing, M1 48909 

spelen

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 

0CT 0 8 2026 

<p, 

= 

"MICHIGAN TAX TRIBUNAL 

- 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Trevor and Jessica Turner 

s 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002819 

Wise Townshipb 

, 

Respondent(s) 

PROOF OF SERVICE 

Randall J. Golden 

states that on 09/29/2026 

/p [ 03 l w 

he/she 

[Name of person serving/mailing petition] 

"[date of service] 

served a copy of the Agreement to stipulate 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Casey Guthrie, Assessor 

Wise Township 

1958 Walton Road 

Kingsley, 

MI 49649 

Rach d/- Zl Ro pos) 

[Signature of gerson who is serving/mailing copy] 

Randall J. Golden 

[Print/type name of person serving/mailing copy]

Page 2

§ 

i 

+ 

3 

{ 

SATE 

OF Nica 

£8 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MICHIGAN TAX TRIBUNAL 

Vv 

MTT Docket No. 25.45281¢ 

WISE TOWNE 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

1. 

The subject property is in 

1SABELLA 

County. 

2. 

Parcel Number; 16-029-30-002-01 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

108.400 

108,400 

4. 

The values for the property identified above as stipulated by the parties for 

settlement purposes are; 

) 

Tax year 

True Cash Value 

AV 

TV 

2025 

80,000 

40,000 

40,000 

5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.) 

re A rn

Page 3

MT Pocket No. 28-00 22/4 

Page 2 of 2 

NOTE: The Stipulation MUST include ALL parcels and ALL tax years included in the 

appea! (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division), The parties may agree. however, io withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK, 

7. 

The parties agree tc the withdrawal! of parcel number: 

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

all other parcels being withdrawn.) 

8. 

The parties agree to the withdrawal of tax year(s) 

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

sll sek 

Printed Name:_RAN Dee 

I. 

(rodent 

Date: 

fea] 2024 

Te 

“ 

li 

Printed Name; 

___{1a-Stng 

) 

[ 

Date: 

Z 75/ 20 

hon 

uthorized representative: 

—— 

Lt Ile

Page 4

Po Bex uy 

MT, QLersavT, mx vbrey 

Mi 

it 1940 

TE TRIBup 

AL 

Cll 

WwW. 

oTrswa sT 

fo Box 30232 

Arising, MT 

es 

’ 

0 

~FRHEEE 

Er 

I rR 

A 

TT 

LR Re

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

Trevor Turner,Jessica Turner, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002819

Township Of Wise,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on September 30, 2026 and finds that the Stipulation was filed with no 

filing fee. You were, however, required to pay a $25.00 filing fee and submit 

documentation indicating that the opposing party has been notified of that payment. As 

such, the Stipulation is not properly pending. Nevertheless, the Tribunal reviewed the 

Stipulation and finds that a consent judgment can only be entered if a stipulation is filed 

after a petition and answer have been filed. See TTR 253 and 283. Answers are due 

within 28 days of service of the petition in Entire Tribunal appeals, and within 28 days of 

the issuance of the notice of docket in Small Claims appeals. See TTR 235 and 281. 

Because no answer has been filed in this case, the stipulation cannot be entered at this 

time and must be denied. 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Rosemary Anger

Entered: October 2, 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

Page 2

MTT Docket No. 25-002819

Page 2 of 2

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

Trevor Turner,Jessica Turner, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 MTT Docket No. 25-002819

Township Of Wise,

Respondent.

ORDER DENYING STIPULATION FOR ENTRY OF CONSENT JUDGMENT

The Tribunal has reviewed the case file and the Stipulation for Entry of Consent 

Judgment filed on September 30, 2026 and finds that the Stipulation was filed with no 

filing fee. You were, however, required to pay a $25.00 filing fee and submit 

documentation indicating that the opposing party has been notified of that payment. As 

such, the Stipulation is not properly pending. Nevertheless, the Tribunal reviewed the 

Stipulation and finds that a consent judgment can only be entered if a stipulation is filed 

after a petition and answer have been filed. See TTR 253 and 283. Answers are due 

within 28 days of service of the petition in Entire Tribunal appeals, and within 28 days of 

the issuance of the notice of docket in Small Claims appeals. See TTR 235 and 281. 

Because no answer has been filed in this case, the stipulation cannot be entered at this 

time and must be denied. 

IT IS ORDERED that the Stipulation for Entry of Consent Judgment is DENIED.

IT IS FURTHER ORDERED that the previously-scheduled hearing shall proceed as 

scheduled. 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required.

By: /s/ Rosemary Anger

Entered: October 2, 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

Page 4

MTT Docket No. 25-002819

Page 2 of 2

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

representatives.

By: Tribunal Clerk

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF

Page 6

MTT

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 

OCT 02 2026 

MICHIGAN TAX TRIBUNAL 

Seats 

or Muga 

IT QF LICENSING AND REGULATORY AFFAIRS 

bassin 

§ 

=? 

, 

MICHIGAN TAX TRIBUNAL 

| 

af 

oner(s) 

TREAVIIE 

v 

MTT Docket No. ? 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(VALUATION) 

BN —— 

1. 

The subject property is in 

1SABELLA 

County. 

2. 

Parcel Number; 

16-028-30-002-01 

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

Form addressing all other parcels at issue.) 

3. 

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

of Review are: 

Tax year 

Assessed Value (AV) 

| Taxable Value (TV) 

2025 

108,400 

108,400 

4. 

The values for the property identified above as stipulated by the parties for 

j 

settlement purposes are: 

| 

[ Tax year 

True Cash Value 

AV 

TV 

| 

{2025 

80,000 

40,000 

40,000 

B 

i 

| 

—] 

| 

5 5. 

If the stipulated TV does not equal the prior year TV multiplied by the applicable 

inflation rate multiplier, explain why (e.g., transfer of ownership, additions, losses, 

omitted property etc.)

Page 2

MIT Docket No. 

28Y00 29/9 

Page 

2 of 2 

NOTE: The Stipulation MUST include ALL 

parcels and ALL tax years included in the 

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

pending in the Small Claims Division). The parties may agree, however, to withdraw the 

appeal of specific parcels and/or tax year(s). 

IF APPLICABLE, complete the following section(s). Otherwise, LEAVE BLANK. 

7. 

The parties agree to the withdrawal of parcel number: 

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

all other parcels being withdrawn.) 

8. 

The parties agree lo the withdrawal of tax year(s) 

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

Date: 

9/e4/ 2024 

Signature of 

Re 

dent’ 

fo? 

— 

~ 

i 

| 7 Pe 

Printed Name; 

ep iind 

ri Hele 

/ 

Date: 

7 ay OT, 

uthorized representative:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Trevor and Jessica Turner 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25-002819 

Wise Townshipb 

. 

Respondent(s) 

PROOF OF SERVICE 

Randall J. Golden 

states that on 09/29/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Agreement to stipulate 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Casey Guthrie, Assessor 

Wise Township 

1958 Walton Road 

Kingsley, 

MI 49649 

[Signature of Person who is serving/mailing copy] 

Randall J. Golden 

[Print/type name of person serving/mailing copy]

Page 4

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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

MTT Docket # 25-002819 

REC 

Turner 

v Wise Township 

EIVED 

Isabella County, MI. 

SEP 2 2 2026 

MICHIGAN TAX TRIBUNAL 

in early 2025, Mr. and Mrs. Turner received a notice of assessment change on a property 

they had purchased in late 2024. The new proposed assessment was substantially more 

than the Turners had purchased the property for and Mrs. Turner appealed that amount to 

the Wise Township March Board of Review. 

At the local Board of Review, Mrs. Turner divulged the August purchase price of $80,000 

and also gave testimony regarding the condition and deficiencies of the house and grounds 

at the time of their purchase, supporting the purchase price. The local Board of Review 

chose to ignore Mrs. Turners claim and rejected her appeal. 

Mr. Turner then contacted me. 

| met with him, discussed their recent purchase and claim. 

| 

then filed an appeal with the Michigan Tax Tribunal 

The subject property is a 2744 square foot, 5-bedroom, 3.5 bath rural home situated on 

1.22 acres. 

| would consider the home a bi-level with a one story addition. There is no 

garage. The home is not a typical tri-level. Although not a foreclosure, the home was in 

‘foreclosure like’ condition, in need of extensive renovation on December 31, 2024. 

The house had extensive water damage, animal contamination, electrical concerns. Long 

term neglect had affected all levels of the house. A number of areas required demolition 

and remediation. 

The lower level had widespread water intrusion that destroyed drywall, paneling and 

insolation. Mold and mildew were an issue. The lower bath required all fixtures to be 

removed. 

All flooring on the upper level had been contaminated by animals with urine damage, 

staining and gouging throughout. The laminate floors were unsalvageable and sections of 

the subservice were compromised and need replacement. There was mold and mildew

Page 2

The exterior of the property was overgrown with vegetation encroaching on the home with 

multiple trees overhanging onto the roof and gutters. 

The home is still far from habitable and will be thru this year (2026). The Turners are only 

asking that the assessed and taxable amount realistically reflect the value of the property 

when purchased and through this longer than expected restoration. The extent of water 

damage animal contamination, health and safety hazards justify a reduction to a realistic 

value. 

They request that both the Assessed and Taxable be reduced to $40,000, or $80,000 true 

cash value.

Page 3

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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

Trevor Turner,Jessica Turner,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002819

Township Of Wise, 

Respondent.

NOTICE OF TELEPHONE DEFAULT HEARING

The Tribunal has scheduled a telephone default hearing1 to be conducted as follows. 

Hearings are generally 30 minutes in length. 

HEARING DATE:

October 6, 2026

HEARING TIME:

3:15 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

168899778 

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.

1 “Default hearing" means a hearing at which the defaulted party is precluded from presenting any testimony, offering any 

evidence, and examining the other party's witnesses. TTR 203(e).

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. 25-002819

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial default 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: Given its default status, Respondent is precluded from submitting any documents. 

Petitioner is required to submit all documents in support of their contentions to both the Tribunal and 

Respondent 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 both the Tribunal and Respondent, 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 

Respondent 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 Respondent’s authorized representative at the address identified in the answer for the 

authorized representative, unless the 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 Respondent 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

Page 3

MTT

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 

Trevor Turner and Jessica Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002819 

 

Wise Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER FOR DEFAULT HEARING 

 

The Tribunal has considered the file in this case and finds that Respondent was placed 

in default on September 4, 2025, because Respondent failed to file an answer. The 

Tribunal extended the time for Respondent to cure the default by an additional 14 days 

on September 30, 2025, and it has failed to respond or submit the required filing(s). 

Given this failure, the Tribunal finds that Respondent’s violation was willful. It also 

establishes a history of deliberate delay and refusing to comply with Tribunal rules and 

orders, both of which have prejudiced Petitioner. As a result, giving careful 

consideration to the Grimm factors and considering all options in determining what 

sanction is just and proper, the Tribunal finds that scheduling a default hearing is 

warranted, and a lesser sanction would not be appropriate or better serve the interests 

of justice.1 Therefore, 

 

IT IS ORDERED that a default hearing shall be scheduled in the normal course.2 

 

 

Entered: October 30, 2025 

 

 

By _____________________________ 

kac 

 

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 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). Though Grimm was specific to the sanction 

of dismissal, the cases cited by the Court, and the reasoning behind its adoption of the factors set forth 

therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal 

proceedings, the conducting of a default hearing. See Bass v Combs, 238 Mich App 16 (1999), overruled 

in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 

(2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 

(1998). See also TTR 237. 

2 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence, and examining the other party's witnesses.” TTR 203(e).

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 

Trevor Turner and Jessica Turner, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002819 

 

Wise Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Respondent in default on September 4, 2025, because Respondent failed to file 

an answer.1 Respondent was required to cure the default within 14 days. Respondent 

has had ample time to comply, yet has failed to respond or submit the required filings. 

Though the Tribunal finds an extension of time to cure the default appropriate, 

Respondent’s failure to comply with Tribunal orders and its Rules of Practice and 

Procedure has established a history of deliberate delay that would justify the scheduling 

of a default hearing for failure to timely comply with this order.2 Therefore, 

 

IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. 

 

IT IS FURTHER ORDERED that Respondent must complete the following to cure the 

default: (1) file an Answer for Valuation Appeal, (2) file a Motion to Set Aside Default, (3) 

pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion was 

served on Petitioner. 

 

The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 

 

 

1 The order further stated, “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).” 

2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

3 “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. 25-002819 

Page 2 of 2 

 

Failure to comply with this order may result in the scheduling of a default hearing, as 

provided by TTR 237.4 

 

 

Entered: September 30, 2025 

 

 

By _____________________________ 

kac/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 

 

 

 

 

4 See also MCL 205.732.

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

Trevor Turner,Jessica Turner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002819

Township Of Wise,

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 4, 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. 25-002819

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

Trevor Turner,Jessica Turner,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002819

Township Of Wise,

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 4, 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

Page 4

MTT

Page 5

STAT

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 

JUN 12 2025 

= 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

WARLCH 

BROWN. RA 

_— 

ING AN 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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: Petitioneir’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Trevor and Jessica 

Turner 

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

. 

B 

i 

123 E Coltage 

Traninfo:4606 

 26024056-1 

04 

City or Town 

State 

ZIP Code 

Chit: 

144 

Ant: $175.00 

Shepherd 

Mi 

48883 

TD: 

JESSICA TURNER : 

Telephone Number 989-773-2564 (W) 

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

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

First 

Name 

M.I. 

Last Name 

Randall 

| 

J 

Golden 

Frm ame (f0) Boarma Realty, LLC 

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

2008 S Mission 

City or Town 

State 

Mt, Pleasant 

Mi 

Peete 48858 

Telephone Number 989-289-4282 

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

randygolden48858@gmail.com 

Section 3: Subject Property Information 

How many 

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

parcelsare you 

| [] vest 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

7490 N Leaton Road 

/11/25

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck 

ati that apply) 

[4 True Cash and Taxable Value 

0 Poverty Exemption 

[7] Taxable Value Only (cafculation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

{1 Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property was purchased via ‘arms length transaction’ on 8/29/2024. Sale price was 

$80,000. 

It was, and is, a foreclosure quality home needing extensive renovation. 

The house sits on a 1.22 acre parcel of land. Comparable sales of similar properties do 

not support assessed or taxable values. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? 4 Yes 

[No 

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

March 

Od July 

[| December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was hot recelved by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

O Appealing within 85 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel ldentification Number: 

16-029-30-002-01 

Classification of Property: 

Real 

Personal 

{check one) 

Agricuitural 

Commercial 

Industrial 

Resiianti! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$ 108,400 

Current Taxable Value as established by the BOR: 

$ 108,400 

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

$80,000 

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

$ 40,000 

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

$ 40,000 

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

Parcel Identification Number: 

Current

Page 4

STATE

Page 5

O

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

Trevor Turner,Jessica Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002819

Township Of Wise,

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 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

Trevor Turner,Jessica Turner,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002819

Township Of Wise,

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 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 

JUN 12 2025 

= 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

WARLCH 

BROWN. RA 

_— 

ING AN 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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: Petitioneir’s Contact Information 

First Name 

ML 

Last Name/Company Name 

Trevor and Jessica 

Turner 

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

. 

B 

i 

123 E Coltage 

Traninfo:4606 

 26024056-1 

04 

City or Town 

State 

ZIP Code 

Chit: 

144 

Ant: $175.00 

Shepherd 

Mi 

48883 

TD: 

JESSICA TURNER : 

Telephone Number 989-773-2564 (W) 

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

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

First 

Name 

M.I. 

Last Name 

Randall 

| 

J 

Golden 

Frm ame (f0) Boarma Realty, LLC 

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

2008 S Mission 

City or Town 

State 

Mt, Pleasant 

Mi 

Peete 48858 

Telephone Number 989-289-4282 

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

randygolden48858@gmail.com 

Section 3: Subject Property Information 

How many 

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

parcelsare you 

| [] vest 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

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

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

7490 N Leaton Road 

/11/25

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck 

ati that apply) 

[4 True Cash and Taxable Value 

0 Poverty Exemption 

[7] Taxable Value Only (cafculation) 

[J Disabled Veterans Exemption 

[1 Uncapping of Taxable Value 

{1 Eligible Manufacturing Personal Property (ESA) 

[J exemption from Taxation (other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Property was purchased via ‘arms length transaction’ on 8/29/2024. Sale price was 

$80,000. 

It was, and is, a foreclosure quality home needing extensive renovation. 

The house sits on a 1.22 acre parcel of land. Comparable sales of similar properties do 

not support assessed or taxable values. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? 4 Yes 

[No 

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

March 

Od July 

[| December 

If No, check the applicable reason(s): 

O Not required to attend 

O Assessment Change Notice was hot recelved by Petitioner 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

O Appealing within 85 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel ldentification Number: 

16-029-30-002-01 

Classification of Property: 

Real 

Personal 

{check one) 

Agricuitural 

Commercial 

Industrial 

Resiianti! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$ 108,400 

Current Taxable Value as established by the BOR: 

$ 108,400 

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

$80,000 

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

$ 40,000 

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

$ 40,000 

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

Parcel Identification Number: 

Current

Page 4

STATE

Page 5

O

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