Walter A Anderson Petitioner V Township Of Chocolay 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

Walter A Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000868

Township Of Chocolay,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000868

Page 2 of 4

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

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 those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Walter A Anderson

389 Lakewood Lane

Marquette , MI 49855

Page 4

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

Walter A Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000868

Township Of Chocolay,

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

Page 5

M

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 

MAY 

1 8 2026 

MICHIGAN TAX TRIBUNAL 

) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000868 

Section 1: Respondent’s Contact Information 

Unit of Government 

Township of Chocolay 

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

5010 US 418 

City or Town: 

State: 

ZIP Cade: 

Marquette 

MI 

149855 

006-249-1448 

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

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

| 

First Name: 

Ml: 

Last Name: 

John 

L 

Gehres 

Firm Name (if any): 

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

115 Tarzon St 

City or Town: 

State: 

ZIP Code: 

Gwinn 

Ml 

149841 

Telephone Number: 2 3 1 -373-8 342 

Email Address {do not enter unless you want MTT to send alt correspondence via email): 

assessing42@yahoo.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list all parcels that are adjoining In separate groupings. Attach a 

separate sheet if necessary. 

0 Yes 

[I] No 

J Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

ves 

[J No

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The appraisal of the structure reflects market value rather than actual cost to build. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[0] No 

If yes, check which BOR Petitioner attended: 

March 

[El July 

Oa December 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

(=) No 

If yes, cite the Board's authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [] Yes 

4] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O Yes 

[7] No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 2s _02-31 5-007-00 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural 

0 

Commercial [0 

Industrial [1 

~~ Residential 

A 

~~ Timber-Cutover (J 

~~ Developmental [1 

Utility (] (check one)

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Walter A Anderson 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-000868 

Township of Chocolay 

, 

Respondent(s) 

PROOF QF SERVICE 

John L. Gehres 

states that on 5/14/26 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer to petition 

relative to the above-captioned matter upon: 

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

Walter A Anderson 

389 Lakewood Lane 

Marquette MI 49855 

J) 

ps yo 

[Signature of person who is serving/mailing copy] 

John L. Gehres

Page 4

CHOCOLAY TOWNSHIP 

5010 US 41'S 

KINGSFORD MI 

498 

MARQUETTE MI 49855-9001 

15 MAY 2026 4a 

L 

*x USA FOR

Melb igen 

“Tea 

rr bwaw 

V 

ro Box 10212 

s, 

R 

i 

Lensiny 

mi 

48ce1 

eceived 

MAY 18 2006 

Lars 

TUT

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 

MAY 6 4 2026 

a 

= 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Walter 

A 

Anderson 

Mailing Address (No., Street, P.O. Box 

or Rural 

al Route) 

389 Lakewood Lane 

City or Town 

) 

State 

ZIP Code 

Marquette 

MI 

49855 

Telephone Number (906) 298-5853 

Emall Address {do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? (1) one 

[J Yes* 

[J No 

**f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

389 Lakewood Lane 

City or Town 

County€Mgr 

uette 

State 

ZIP Code 

Mi 

49855

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (checkall 

that apply) 

True Cash and Taxable Value 

[O Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

1. 

| felt the Board of Review did not honestly consider my appeal and did not supply 

adequate reasons for their action. The B of R denied both Assessed Value and Tenative 

[Taxable Value. The Chair and two Board Members voted to deny the Assessed Value by 

checking and initialing and gave the reason for doing so in Reason for Board Action on 

form L-4035. They denied Tenative Taxable Value. In that part of the form, 

it clearly 

states, The B of R must state the reason for its action. They only checked denied. The 

Chair and the two board members did not vote or initial the required Record of Vote. 

They gave no reason for Board action. See attachment 1, form L-4035. 

| built a new 

garage the summer of 2025. 

| submitted a complete cost of garage construction for 

materials and labor to the Board of Review with my appeal. See attachment 2. My 

insurance company (Auto Owners) has a replacement value of $62,000 for the garage. 

See Gttachment 

3) form L-4400 This Is Not A Tax Bill for additional information on taxes. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hi] No 

If Yes, check which BOR you attended: 

March 

[Hl] July 

O December 

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

O Not required to attend 

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 

8 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

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 parcel form for additional, contiguous parcels. 

Parcet Number: 52-02-315-007-00 

Classification of Property: 

Real 

Personal L] (check one) 

Agricultural [1 

Commercial] 

Industriat 3 

Residential 

Timber-Cutover 

[J] 

Developmental [1 

Utility 

[1 (check one) 

Assessed Value {also known as State Equalized Value) established | Taxabte Value established by the Board of Review: 

by the Board of Review: 443,100 

307,024 

What do you believe is the fair market value (also known as true cash value)? 

800,600 

What do you believe is the assessed vatue? (multiply true cash 

‘What do you betieve is the taxable value? (cannot exceed 

value by .5) 

400,300 

assessed value) 276,844 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

ves 

[No 

if you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parce! with the highest State Equatized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parce! being appealed, not to exceed a tolat filing fee of $1,000.00 

if your property is residential property {see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

If the property is NOY residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not

Page 4

Attach

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

Walter A Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000868

Township Of Chocolay,

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: May 12, 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

Walter A Anderson

389 Lakewood Lane

Marquette , MI 49855

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

Walter A Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000868

Township Of Chocolay,

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: May 12, 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

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

Walter A Anderson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000868

Township Of Chocolay,

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: May 12, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

MAY 6 4 2026 

a 

= 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Walter 

A 

Anderson 

Mailing Address (No., Street, P.O. Box 

or Rural 

al Route) 

389 Lakewood Lane 

City or Town 

) 

State 

ZIP Code 

Marquette 

MI 

49855 

Telephone Number (906) 298-5853 

Emall Address {do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? (1) one 

[J Yes* 

[J No 

**f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

389 Lakewood Lane 

City or Town 

County€Mgr 

uette 

State 

ZIP Code 

Mi 

49855

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (checkall 

that apply) 

True Cash and Taxable Value 

[O Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

1. 

| felt the Board of Review did not honestly consider my appeal and did not supply 

adequate reasons for their action. The B of R denied both Assessed Value and Tenative 

[Taxable Value. The Chair and two Board Members voted to deny the Assessed Value by 

checking and initialing and gave the reason for doing so in Reason for Board Action on 

form L-4035. They denied Tenative Taxable Value. In that part of the form, 

it clearly 

states, The B of R must state the reason for its action. They only checked denied. The 

Chair and the two board members did not vote or initial the required Record of Vote. 

They gave no reason for Board action. See attachment 1, form L-4035. 

| built a new 

garage the summer of 2025. 

| submitted a complete cost of garage construction for 

materials and labor to the Board of Review with my appeal. See attachment 2. My 

insurance company (Auto Owners) has a replacement value of $62,000 for the garage. 

See Gttachment 

3) form L-4400 This Is Not A Tax Bill for additional information on taxes. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hi] No 

If Yes, check which BOR you attended: 

March 

[Hl] July 

O December 

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

O Not required to attend 

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 

8 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

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 parcel form for additional, contiguous parcels. 

Parcet Number: 52-02-315-007-00 

Classification of Property: 

Real 

Personal L] (check one) 

Agricultural [1 

Commercial] 

Industriat 3 

Residential 

Timber-Cutover 

[J] 

Developmental [1 

Utility 

[1 (check one) 

Assessed Value {also known as State Equalized Value) established | Taxabte Value established by the Board of Review: 

by the Board of Review: 443,100 

307,024 

What do you believe is the fair market value (also known as true cash value)? 

800,600 

What do you believe is the assessed vatue? (multiply true cash 

‘What do you betieve is the taxable value? (cannot exceed 

value by .5) 

400,300 

assessed value) 276,844 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

ves 

[No 

if you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parce! with the highest State Equatized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parce! being appealed, not to exceed a tolat filing fee of $1,000.00 

if your property is residential property {see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

If the property is NOY residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not

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