Valerie Lancaster Petitioner V Township Of Berlin Respondent
- Petitioner
- Valerie Lancaster
- Respondent
- Township Of Berlin
Case overview
- Docket number
- 26-002322-TT
- Status
- Extended Default Petitioner
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Monroe
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 11 | Proof of service of petition was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 10 | Evidence was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 9 | Motion to Set Aside Default was received. | Not recorded | Not recorded | 10/08/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 8 | Order Extending P's Default | Not recorded | 4 | 10/07/2026 | Not recorded | Download |
| 7 | Notice of Filing | Not recorded | Not recorded | 10/05/2026 | Not recorded | Download |
| 6 | Answer was received | RESP | Not recorded | 10/02/2026 | Not recorded | Download |
| 5 | Response to Order | PET | Not recorded | 09/16/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 4 | Order of Default of Petitioner | Not recorded | Not recorded | 09/14/2026 | Not recorded | Download |
| 3 | Petition has been verified | PET | 1 | 09/14/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 2 | Notice of Docket Number SC | Not recorded | Not recorded | 09/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 06/15/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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 Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) PROOF OF SERVICE ___________________________________ states that on ___________________ he/she [Name of person serving/mailing petition] [date of service] served a copy of the ___________________ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] ________________________________________________ ________________________________________________ ________________________________________________ ________________________________________________ _________________________________________ [Signature of person who is serving/mailing copy] _________________________________________ [Print/type name of person serving/mailing copy] Valerie Lancaster 26-002322 Berlin Township Valerie Lancaster 10/8/2026 March Board of Review Michigan Tax Tribunal, Small Claims Division 611 W. Ottawa St Lansing, MI, 48933 Valerie Lancaster
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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: 26-002322 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Proof of Service: Petition Attachment File Name: SC-Proof-of-Service-General-fillable Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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10/07/2026 10:23 AM 2026 BOARD OF REVIEW DECISION FROM BERLIN CHARTER TOWNSHIP (© (@) [ Y 8000 SWAN VIEW DR NEWPORT, MI 48166 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 5803 006 072 80 8803 ARMSTRONG RD PT OF THE NE1/4 IF SEC 6 T6S, R10E DESC AS COMM AT Ft TALERIS THE NE COR OF SEC 6 TH S 01D 53' 02" E 887.06 FT ALONG THE E LI OF SEC 6 BEING APPROX CENTER LI OF NEWPORT ML:48166 ARMSTRONG RD (66' WIDE ROW) TO POB: THE S 01D 53' 02" E 430.64; TH S 88D 14' 12" W 1315.39 FT: THN 01D 46' 18" W 430.64 FT: THN 88D 14' 13" E 1314.54 FT TO POB. 13.0 AMOL THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 5803 006 072 80 They have made the following determination based on the information you supplied. Board of Review Comments 3.9.2026, BOR DENIED THE APPEAL FOR THE REASON THAT THE PROPERTY IS AT MARKET VALUE. | 2026 ORIGINAL ASSESSED VALUE 401,500 [2026 "BOARD OF REVIEW" ASSESSED VALUE 401,500 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 393,919 2026 "BOARD OF REVIEW" TAXABLE VALUE 393,919 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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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: 26-002322 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Evidence Attachment File Name: Lancaster MBOR DecisionNotice Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Petitioner(s) v MTT Docket No. _____________________________, Respondent(s) MOTION TO SET ASIDE DEFAULT 1. A default was entered against me on _________________ and, if applicable, the default was extended on _________________. 2. Good cause exists to set aside the default because: 3. I ask this Tribunal to set aside the default. _________________________________________ Party/Representative (sign here) _________________________________________ [Print/type name of person signing] I certify that on this date I served a copy of this Motion, and any additional documentation, on the opposing party or their representative. ___________________________ _______________________________________ Date (sign here) Valerie Lancaster 26-002322 Berlin Township 9/14/2026 10/7/2026 I was just recently able to obtain a copy of the March Board of Appeal decision, and truly believe that my home is over assessed and is not assessed at market value. Valerie Lancaster 10/8/2026
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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: 26-002322 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Motion to Set Aside Default Attachment File Name: Motion-to-Set-Aside-Default-Form-fillable Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Valerie Lancaster, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002322 Berlin Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT On September 16, 2026, Petitioner filed a copy of the valuation report for Parcel No. 5803 006 072 80 in response to the Tribunal’s September 14, 2026 Order of Default. The Tribunal has considered the response and the case file and finds that Petitioner was held in default because they failed to file a copy of the notice giving rise to the appeal, i.e., March Board of Review (BOR) decision.1 Although Petitioner timely responded to the Order of Default, their attempt to cure is incomplete because Petitioner failed to file a copy of the March BOR decision. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.2 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a copy of the March BOR decision, (2) file a Motion to Set Aside Default, and (3) file proof the motion was served on Respondent. 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).
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MTT Docket No. 26-002322 Page 2 of 2 Failure to comply with this order may result in the dismissal, as provided by TTR 237.4 Entered: October 7, 2026 By: /s/ Patricia L. Halm 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
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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 Valerie Lancaster, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002322 Township Of Berlin, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-002322 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-002322 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Berlin (MONROE) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Christina M.I. Last Name Morse Firm Name (if any) Mitten Assessing Address (No., Street, P.O. Box or Rural Route) 8000 Swan View Drive City or Town Newport State Michigan ZIP Code 48166 Telephone Number 7345862187 E-mail Address mittenassessing@gmail.com Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: We believe the property’s assessed value is properly established at 50% of its True Cash Value (TCV), as required by MCL 211.27. Defense evidence supporting our position will be submitted 21 days prior to the scheduled hearing. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 03 006 072 80 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 401500 Current Taxable Value as established by the Board of Review: 393919 What do you believe is the fair market value? 803000 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Christina Morse Attorney or Authorized Agent’s Signature: /s/
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Valuation Report DB: Berlin 2026 03/23/2026 09:04 AM ECF (RESIDENTIAL OUTLOTS) 1.000 => TCV of Bldg: 1 = 62,149 Phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98 Depr. Cost = 62,149 Default Walls 6.84 2880 19,699 Base Cost 15.18 2880 43,718 Description Rate Size Cost New Height: 12 ft Ag. Bld 1 2025, 4 Wall Equipment Shop Class:D,Pole Quality:Average ECF (RESIDENTIAL OUTLOTS) 1.170 => TCV: 585,899 Notes: Totals: 516,252 500,768 Direct-Vented Gas 1 3,169 3,074 Raised Hearth 1 464 450 Fireplaces Appliance Allow. 1 2,901 2,814 Built-Ins Door Opener 1 563 546 Common Wall: 2 Wall 1 -5,536 -5,370 Base Cost 685 34,901 33,854 Class: C Exterior: Siding Foundation: 42 Inch (Finished) Garages CCP (1 Story) 552 15,136 14,682 CCP (1 Story) 259 7,363 7,142 Porches Public Water 1 1,567 1,520 1000 Gal Septic 1 5,014 4,864 Water/Sewer Vent Fan 4 1,042 1,011 Separate Shower 1 1,401 1,359 Extra Sink 2 1,958 1,899 2 Fixture Bath 1 3,204 3,108 3 Fixture Bath 1 4,788 4,644 Plumbing Other Additions/Adjustments Total: 438,317 425,171 1 Story Siding Overhang 603 1 Story Siding Basement 2,333 Stories Exterior Foundation Size Cost New Depr. Cost Building Areas Phy/Ab.Phy/Func/Econ/Comb. % Good=97/100/100/100/97 Ground Area = 2333 SF Floor Area = 2936 SF. (11) Heating System: Forced Heat & Cool Cost Est. for Res. Bldg: 1 Single Family 1 STORY Cls C 5 Blt 2023 12.42 Total Acres Total Est. Land Value = 154,936 540,969.000 Sq Ft 0.29 100 154,936 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * Land Value Estimates for Land Table R-LOT.RESIDENTIAL OUTLOTS Map #: BERLIN CHARTER TOWNSHIP NEWPORT, MI 48166 Property Class: 401 8803 ARMSTRONG RD 5803 006 072 80 2026 Est. T.C.V. LANCASTER PATRICK-VALERIE
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Valuation Report DB: Berlin 2026 03/23/2026 09:04 AM 401,500 401,500 401,500 393,919 393,919 393,919 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 37,900 -7,200 0 37,900 2,359 0 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 370,800 370,800 370,800 346,660 2.70 2025 Assessed MBOR S.E.V. Base for Cap IRM Est. TCV/Total Floor Area = 273.50, Most recent sale 04/24/2023 for 0 2026 Est. T.C.V. 03 006 072 80 = 802,984 Total Estimated True Cash Value of Agricultural Buildings = 62,149 Parcel Number: 5803 006 072 80 Page: 2
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Valuation Report DB: Berlin 2026 03/23/2026 09:04 AM *** Information herein deemed reliable but not guaranteed*** Parcel Number: 5803 006 072 80, Residential Building 1
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Valuation Report DB: Berlin 2026 03/23/2026 09:04 AM *** Information herein deemed reliable but not guaranteed*** Parcel Number: 5803 006 072 80, Agricultural Building 1
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Valuation Report DB: Berlin 2026 03/23/2026 09:04 AM Property Class: 401 8803 ARMSTRONG RD 5803 006 072 80 2026 Est. T.C.V. LANCASTER PATRICK-VALERIE
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Valuation Report DB: Berlin 2026 03/23/2026 09:04 AM Parcel Number: 5803 006 072 80 Page: 2 ECF (RESIDENTIAL OUTLOTS) 1.000 => TCV of Bldg: 1 = 62,149 Phy/Ab.Phy/Func/Econ/Comb. % Good=98/100/100/100/98 Depr. Cost = 62,149 Default Walls 6.84 2880 19,699 Base Cost 15.18 2880 43,718 Description Rate Size Cost New Height: 12 ft Ag. Bld 1 2025, 4 Wall Equipment Shop Class:D,Pole Quality:Average ECF (RESIDENTIAL OUTLOTS) 1.170 => TCV: 585,899 Notes: Totals: 516,252 500,768 Direct-Vented Gas 1 3,169 3,074 Raised Hearth 1 464 450 Fireplaces Appliance Allow. 1 2,901 2,814 Built-Ins Door Opener 1 563 546 Common Wall: 2 Wall 1 -5,536 -5,370 Base Cost 685 34,901 33,854 Class: C Exterior: Siding Foundation: 42 Inch
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Val
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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: 26-002322 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Amended Answer Attachment File Name: ValuationReport Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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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 Valerie Lancaster, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002322 Township Of Berlin, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order. 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 Entered: September 14, 2026 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).
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MTT Docket No. 26-002322 Page 2 of 2 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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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 Valerie Lancaster, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002322 Township Of Berlin, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner did not submit a copy of the notice giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the notice within 14 days of the entry of this order.
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MTT Docket
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Side by Side Comparisons 8803 Armstrong Rd Newport, MI 48166 4992 Post Newport, MI 48166 3880 Kane Road Exeter Twp, MI 48117 5150 Wells Petersburg, MI 49270 Status - Sold Sold Sold MLS # - 50191761 20251020632 50190335 Property Type Single-Family Single-Family Single-Family Single-Family Bedrooms 3 3 3 4 Bathrooms 3.00 3.00 4.00 3.00 Bathroom Details - Full Bath 2 - 1/2 Bath 1 - - Full Bath 2 - 1/2 Bath 2 - Sqft* 2,902 3,808 1,800 2,500 SQFT Details A. Fin. 2,652 B. Fin. 1,156 Total 3,808 A. Fin. 2,500 Total 2,500 Living Area - 2,652 - 2,500 Lot Acres 13 Acres 10.1 Acres 3.73 Acres 13.02 Acres Year Built 2023 1998 2021 2022 Days on Market - 8 7 21 List Price - $750,000 $699,000 $700,000 Sold Date - 12/05/2025 09/18/2025 11/19/2025 Original List Price - $750,000 $699,000 $700,000 Pre-Adjusted Price - $700,000 $699,000 $690,000 Sold Price - $700,000 $699,000 $690,000 % Of List Price - 93% 100% 99% $/SqFt - $184 $388 $276 $/Lot Acre $0.00 $69,307 $187,399 $52,995 Tax Amount - $6,669 - $7,573 Building Style Ranch 2 Story - 1 Story New Construction - - Yes - Fireplace Yes Livroom Fireplace - - ★ All information provided is deemed reliable but is not guaranteed and should be independently verified. Val Lancaster | vallancaster@howardhanna.com
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Side by Side Comparisons 8803 Armstrong Rd Newport, MI 48166 4992 Post Newport, MI 48166 3880 Kane Road Exeter Twp, MI 48117 5150 Wells Petersburg, MI 49270 Kitchen - - Dishwasher, Dryer, Microwave, Disposal, Bar Fridge, Washer, Free-Standing Gas Range, Free-Standing Refrigerator, Stainless Steel Appliance(s), Wine Refrigerator, Refrigerator Under Counter/ Drawer - Basement Yes Walk Out, Full, Poured, Sump Pump, Interior Access, Finished Yes, Finished - Garage 2, Yes 3, Attached Garage, Additional Garage(s), Workshop 2, Electricity, Door Opener, Attached, Heated, Driveway 2, Attached Garage Heat/AC Central Forced Air, Central A/C Forced Air, Central Air Forced Air, Central A/C Fuel Natural Gas - Natural Gas - Exterior Vinyl Brick, Vinyl Siding Lighting Vinyl Siding Roof - - Asphalt - Pool NO - 0 - View - Yes - No Waterfront NO Pond - - County - Monroe County Monroe County Monroe County Community Berlin Two - - - School District Jefferson Jefferson Schools-Monroe Co Monroe Summerfield School District *SQFT = Total Finished Square Feet ★ All information provided is deemed reliable but is not guaranteed and should be independently verified. Val Lancaster | vallancaster@howardhanna.com
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Ryan Mathews Mathews Homes Construction, Inc. 2487 Nadeau Rd. Monroe, MI 48162 Ryanmathews2 @gmail.com CUSTOMER: Lancaster MODEL: Windsor Creek HIS CELL//HER CELL: 734-787-8520/734-621-2182 NEW ADDRESS: Parcel# 580300607210 ~~ = CURRENT ADDRESS: 2857 4" St Monroe MI 48162 SQUARE FOOT: 2928 with gameroom Home Prices. €" 454 978.000 noise Water and Septic 3 : n Well Estimate:NA ed LOOUEDSC, Bl XBT ITS: : Water frontage price: NA ACR R 7 TT NE 2101 eaR fil Septic Field Estimate: $25,000.00 an tik Foie GIRTAR |< ol le aR Septic supply trench estimate:NA ~*~ HS hi SPR NR CRRA Qa FT Total Sitework Direct Cost: : Sitework Variable Costs (Allowances) Irrigation System: SNA Hydro Seeding & Landscaping: SNA Tree Clearing: 0 LY ILEWOrK LOSLS are estimates. Cus : A ) _ ® Sitework Total Estimate: Customer Signature: ALAM JAY |
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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 Valerie M.I. Last Name Lancaster Mailing Address (No., Street, P.O. Box or Rural Route) 8803 Armstrong Rd City or Town Newport State Michigan ZIP Code 48166 Telephone Number 7346212182 E-mail Address vallancaster@howardhanna.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 No Property Address (No., Street) 8803 Armstrong Rd City or Town Newport County Monroe State Michigan ZIP Code 48166 Taxing Authority (City or Township) Township Of Berlin (MONROE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values 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 2 of 3 Our taxable value is over-inflated with lack of supporting home prices to justify it. Our home was built in 2023 by a builder for $454,000. The land cost $115,000. This represents an arm's length transaction completed in the open market. There is no evidence to support that our property would sell for more than $300,000 of its verified total cost. I provided comparable and recent sales to the township board of review, suggesting our home would sell for $690,000, and they denied our appeal. 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): Year(s) Under Appeal: 1 Valuation Information for Each Parcel under Appeal: Parcel Number: 580300607280 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 401500 Current Taxable Value as established by the Board of Review: 393919 What do you believe is the fair market value? 690000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 345000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Valerie Lancaster Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00
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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 Valerie Lancaster, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002322 Township Of Berlin, 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 14, 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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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 Valerie Lancaster, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002322 Township Of Berlin, 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 14, 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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Side by Side Comparisons 8803 Armstrong Rd Newport, MI 48166 4992 Post Newport, MI 48166 3880 Kane Road Exeter Twp, MI 48117 5150 Wells Petersburg, MI 49270 Status - Sold Sold Sold MLS # - 50191761 20251020632 50190335 Property Type Single-Family Single-Family Single-Family Single-Family Bedrooms 3 3 3 4 Bathrooms 3.00 3.00 4.00 3.00 Bathroom Details - Full Bath 2 - 1/2 Bath 1 - - Full Bath 2 - 1/2 Bath 2 - Sqft* 2,902 3,808 1,800 2,500 SQFT Details A. Fin. 2,652 B. Fin. 1,156 Total 3,808 A. Fin. 2,500 Total 2,500 Living Area - 2,652 - 2,500 Lot Acres 13 Acres 10.1 Acres 3.73 Acres 13.02 Acres Year Built 2023 1998 2021 2022 Days on Market - 8 7 21 List Price - $750,000 $699,000 $700,000 Sold Date - 12/05/2025 09/18/2025 11/19/2025 Original List Price - $750,000 $699,000 $700,000 Pre-Adjusted Price - $700,000 $699,000 $690,000 Sold Price - $700,000 $699,000 $690,000 % Of List Price - 93% 100% 99% $/SqFt - $184 $388 $276 $/Lot Acre $0.00 $69,307 $187,399 $52,995 Tax Amount - $6,669 - $7,573 Building Style Ranch 2 Story - 1 Story New Construction - - Yes - Fireplace Yes Livroom Fireplace - - ★ All information provided is deemed reliable but is not guaranteed and should be independently verified. Val Lancaster | vallancaster@howardhanna.com
Page 2
Side by Side Comparisons 8803 Armstrong Rd Newport, MI 48166 4992 Post Newport, MI 48166 3880 Kane Road Exeter Twp, MI 48117 5150 Wells Petersburg, MI 49270 Kitchen - - Dishwasher, Dryer, Microwave, Disposal, Bar Fridge, Washer, Free-Standing Gas Range, Free-Standing Refrigerator, Stainless Steel Appliance(s), Wine Refrigerator, Refrigerator Under Counter/ Drawer - Basement Yes Walk Out, Full, Poured, Sump Pump, Interior Access, Finished Yes, Finished - Garage 2, Yes 3, Attached Garage, Additional Garage(s), Workshop 2, Electricity, Door Opener, Attached, Heated, Driveway 2, Attached Garage Heat/AC Central Forced Air, Central A/C Forced Air, Central Air Forced Air, Central A/C Fuel Natural Gas - Natural Gas - Exterior Vinyl Brick, Vinyl Siding Lighting Vinyl Siding Roof - - Asphalt - Pool NO - 0 - View - Yes - No Waterfront NO Pond - - County - Monroe County Monroe County Monroe County Community Berlin Two - - - School District Jefferson Jefferson Schools-Monroe Co Monroe Summerfield School District *SQFT = Total Finished Square Feet ★ All information provided is deemed reliable but is not guaranteed and should be independently verified. Val Lancaster | vallancaster@howardhanna.com
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Ryan Mathews Mathews Homes Construction, Inc. 2487 Nadeau Rd. Monroe, MI 48162 Ryanmathews2 @gmail.com CUSTOMER: Lancaster MODEL: Windsor Creek HIS CELL//HER CELL: 734-787-8520/734-621-2182 NEW ADDRESS: Parcel# 580300607210 ~~ = CURRENT ADDRESS: 2857 4" St Monroe MI 48162 SQUARE FOOT: 2928 with gameroom Home Prices. €" 454 978.000 noise Water and Septic 3 : n Well Estimate:NA ed LOOUEDSC, Bl XBT ITS: : Water frontage price: NA ACR R 7 TT NE 2101 eaR fil Septic Field Estimate: $25,000.00 an tik Foie GIRTAR |< ol le aR Septic supply trench estimate:NA ~*~ HS hi SPR NR CRRA Qa FT Total Sitework Direct Cost: : Sitework Variable Costs (Allowances) Irrigation System: SNA Hydro Seeding & Landscaping: SNA Tree Clearing: 0 LY ILEWOrK LOSLS are estimates. Cus : A ) _ ® Sitework Total Estimate: Customer Signature: ALAM JAY |
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Ryan
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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.
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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 Valerie M.I. Last Name Lancaster Mailing Address (No., Street, P.O. Box or Rural Route) 8803 Armstrong Rd City or Town Newport State Michigan ZIP Code 48166 Telephone Number 7346212182 E-mail Address vallancaster@howardhanna.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 No Property Address (No., Street) 8803 Armstrong Rd City or Town Newport County Monroe State Michigan ZIP Code 48166 Taxing Authority (City or Township) Township Of Berlin (MONROE) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values 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 2 of 3 Our taxable value is over-inflated with lack of supporting home prices to justify it. Our home was built in 2023 by a builder for $454,000. The land cost $115,000. This represents an arm's length transaction completed in the open market. There is no evidence to support that our property would sell for more than $300,000 of its verified total cost. I provided comparable and recent sales to the township board of review, suggesting our home would sell for $690,000, and they denied our appeal. 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): Year(s) Under Appeal: 1 Valuation Information for Each Parcel under Appeal: Parcel Number: 580300607280 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 401500 Current Taxable Value as established by the Board of Review: 393919 What do you believe is the fair market value? 690000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 345000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 /s/ Valerie Lancaster Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00
These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.