Walz Carlene M Revocable Trust Petitioner V City Of Jackson 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

Walz Carlene M Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000856

City Of Jackson,

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.

Page 2

MTT Docket No. 26-000856

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 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

Walz Carlene M Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000856

City Of Jackson,

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

Page 4

MTT

Page 5

STATE

Page 6

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

CITY OF, 

JACKS 

City Assessor’s Office 

161 W. Michigan Ave. » Jackson, MI 49201 

Founded 1829 

Phone: (517) 788-4033 » Facsimile: (866) 902-7891 

RECEIVED 

June 8, 2026 

JUN 

+ SUN 1.5 2026 

Michigan Tax Tribunal 

MICHIGANTAX TRIBUNAL 

PO Box 30232 

Lansing, MI 48909 

RE: 

MTT Docket No. 26-000856 

Answer Form 

Walz Carlene M Revocable Trust vs. City of Jackson 

Please find enclosed for filing in the above-captioned matter Respondent’s 

Answer Form, Proof of Service, and notice that gave rise to the appeal. 

Respectfully Submitted, 

Jason Yoakam 

Assessor 

Enclosures

Page 2

Co 

po 

a 

lrg 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON {, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 26-00856 

Section 1: Respondent's Contact Information 

First Name: 

ML: 

Last Name/Company NamefUnit of Government: 

City of Jackson, Michigan 

Home Address {No., Street, £.0. Box or Rural Route): 

County: 

161 W Michigan Avenue 

Jackson 

City or Town: 

State: 

ZIP Code: 

Jackson 

MI 

149201 

Telephone Number: 

Fax Number: 

517-788-4033 

866-902-7891 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

jyoakam@cityofjackson.org 

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

First Name: 

[LER 

Last Name: 

Jason 

Yoakam 

Firm Name (if any): 

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

161 W Michigan Avenue 

City or Town: 

State: 

ZiP Code: 

Jackson 

Mi 

149201 

Telephone Number: 

Fax Number: 

517-788-4033 

866-902-7891 

E-mail Address (do not enter uniess you want MTT to send all correspondence via email): 

jyoakam@cityofjackson.org 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 60% or more? 

A Yes 

[|] No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another. 

[ves 

[No 

[A NotAppicable

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [| Yes 

[Wi] No 

If Yes, check which BOR Petitioner attended: [] March 

[] uly 

[] December 

List the date the BOR denied Petitioner’s Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [Hm] Yes 

[0] No 

If Yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parcel Identification Number: 

4-0071.1500 

Classification of Property: 

Real 

Personal 

(check one) 

[i] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$164,300 

Current Taxable Value as established by the BOR: 

$14,683 

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

$328,600 

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

$164,300 

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

$14,683 

Signature ‘eghes 

/

Page 4

STATE OF MICHIGAN 

BEFORE THE MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

WALZ CARLENE M REVOCABLE TRUST, 

PETITIONER 

VS 

PROOF OF SERVICE 

CITY OF JACKSON, MICHIGAN 

DOCKET NO. 26-000856 

A MUNICIPAL CORPORATION, 

RESPONDENT 

STATE OF MICHIGAN 

) 

COUNTY OF JACKSON 

) 

A true copy of this Respondent's Answer Form has been forwarded to Carlene Walz, petitioner, at 

109 W Washington Ave #15, Jackson, MI, 49201, by first-class mail with all postage and fees 

prepaid thereon on June 8, 2026. 

(Mh 

She 

Curtis Sawdon 

Appraiser, City of Jackson 

Subscribed and sworn to me, a Notary Public, on June 8, 2026. i

Page 5

FIRST-CLASS 

CITY OF 

PRESORTED

U.S. POSTAGE 

JACKS® 

ASSESSOR'S OFFICE 

161 W. MICHIGAN AVENUE 

JACKSON, MICHIGAN 49201 

wh

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

Walz Carlene M Revocable Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-000856 

City Of Jackson,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Carlene M Walz. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Walz Carlene M Revocable Trust . The docket should therefore be corrected to reflect 

the same, with the originally listed Petitioner as the authorized representative. The 

noted error is properly corrected under the misnomer doctrine.1 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

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

1 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Walz Carlene M Revocable Trust, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

 MTT Docket No. 26-000856 

City Of Jackson,

Respondent.

ORDER CORRECTING DOCKET

The Tribunal has considered the file in this case and finds that this appeal was filed in 

the name of Carlene M Walz. The documentation filed with the petition indicates, 

however, that the record owner of the property and proper petitioner in this matter is 

Walz Carlene M Revocable Trust . The docket should therefore be corrected to reflect 

the same, with the originally listed Petitioner as the authorized representative. The 

noted error is properly corrected under the misnomer doctrine.2 Therefore, 

IT IS ORDERED that the docket shall be CORRECTED as identified above. 

 By: _________________________________

 Patricia L. Halm, Tribunal Chair

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

2 See Vanco 1 LLC v Grand Rapids, unpublished per curiam opinion of the Court of Appeals, issued 

November 18, 2014 (Docket No. 317305).

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

Walz Carlene M Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000856

City Of Jackson,

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

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

Walz Carlene M Revocable Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000856

City Of Jackson,

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 

APR 1 8 2026 

AER, 

2 

LEN) 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principat 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 

§ame/Company Name 

OAR 

ENE 

M 

WALZ. 

Maliing Je Street, P.O, Box or Rural Route) 

427 

WAs# 

I NeToN 

Ave 

UNIT 

/5” 

\ JACK EIR] 

I | Lf920/ 

Telephone Nunjoer 

S/7 

Hib 5/34 

Email Address (do not enter unless you want MTT to sead alt correspondence via email) 

gatliga nN CH @) ginal ‘Le dom 

Seoion 2: Petitioner" Ss AttorneyiAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name {if any) 

Malling Address {No., Street, £.0. 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 emait) 

Section 3: Subject Property Information use the multipte parcet form for additional, contiguous parcels. 

How many parcels are you 

If 

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

appealing? 

Yes* 

[I] No** 

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

ya 

wr a = H Zi ero, N 

17 ve 

UnJy 7 /5 

ode 

Shbgreon 

Facer son 

Mi" 

1fG.20/

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 (check at that apply) 

True Gash and Taxable Value 

(As SESSED 

VA Ls 

on BOR 

“pp RM 2) 

[J Taxable Value Only (calculation) 

{1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

8c placed — 

Section 6: Jurisdictional Issues 

Did you protest the assessment al a Board of Review {BOR)? [HF Ves 

[l] No 

H Yes, check which BOR you attended: [A March 

[Hl] July 

[8] December 

if No, ptease check the applicable reason(s): 

[Hl] Not required to attend 

[mn] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section §) 

[] Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you chacked “other” above, explain: 

; cLieo pS EP 

NIE;

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 4 PPT) 

SEDO 

Classification of Pfoperly: 

Real] 

Personal 

[J (check one) 

Agricuttural [J 

Commercial 3 

industrial 

J 

Residential wn Timber-Cutover [] 

Developmental 

3 

Utitity [J {check one) 

Assessed Value (also known as Stale Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

/ & Z/ FO0 

—_— 

<£ £53 

(af Tom SALLAT 

Trey, 

U 

What do you believe Is the fair 

market value {also known as true cash value)? 

Fun cticae 

rece, 

Dec, 2023 

3/0, 008 

What do you belleve is the assessed valud? {multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .B) 

Fro, oop 

xX 

5 

J 5E 

op 

assessed value) Cy res Fé, LL clianses 

lof labo 

Ae ae I ~(2077) 

Fee Information 

bLhenediie. 

/ 5.5, £g9 

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 

issua? 

KA Yes 

[1 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 appeating more than one 

parcel, the parcel with the highest Slate Equalized Value or Taxable Value in dispute wil be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appeated, not to exceed a total filing fee of $1,600.00 

i 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 $600,000.00 

$200.00 

$0ver $600,000.00 

$300.00 

H the property is 

NOT residential properly {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 

NOT residential properly and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner 

gr Attorney/juthorized Representative's Signature: 

Isl 

srlene Mita Hats 

Appl T, 9044

Page 4

Appeal to the Tax Tribunal, State of Michigan 

Department of Licensing and Regulatory Affairs 

lam Carlene M Walz , owner of the residential property at 109 

W Washington Ave., 

Jackson., Michigan 49201, Jackson County. The subject property is 

a condominiumin the. 

Building at the above address. 

The building was built in about 1804 and has for much of 

its history been a corset factory. The building was repurposediin early 2000 and was ready 

for occupancy in 2004. As the units were sold and built out for occupancy the owners 

were given a 12 year abatement on their property tax.. When 

purchased this property in

Page 5

asse

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

Carlene M Walz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000856

City Of Jackson,

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Carlene M Walz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000856

City Of Jackson,

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 11, 2026

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Carlene M Walz,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000856

City Of Jackson,

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 11, 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 

APR 1 8 2026 

AER, 

2 

LEN) 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principat 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 

§ame/Company Name 

OAR 

ENE 

M 

WALZ. 

Maliing Je Street, P.O, Box or Rural Route) 

427 

WAs# 

I NeToN 

Ave 

UNIT 

/5” 

\ JACK EIR] 

I | Lf920/ 

Telephone Nunjoer 

S/7 

Hib 5/34 

Email Address (do not enter unless you want MTT to sead alt correspondence via email) 

gatliga nN CH @) ginal ‘Le dom 

Seoion 2: Petitioner" Ss AttorneyiAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name {if any) 

Malling Address {No., Street, £.0. 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 emait) 

Section 3: Subject Property Information use the multipte parcet form for additional, contiguous parcels. 

How many parcels are you 

If 

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

appealing? 

Yes* 

[I] No** 

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

ya 

wr a = H Zi ero, N 

17 ve 

UnJy 7 /5 

ode 

Shbgreon 

Facer son 

Mi" 

1fG.20/

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 (check at that apply) 

True Gash and Taxable Value 

(As SESSED 

VA Ls 

on BOR 

“pp RM 2) 

[J Taxable Value Only (calculation) 

{1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

8c placed — 

Section 6: Jurisdictional Issues 

Did you protest the assessment al a Board of Review {BOR)? [HF Ves 

[l] No 

H Yes, check which BOR you attended: [A March 

[Hl] July 

[8] December 

if No, ptease check the applicable reason(s): 

[Hl] Not required to attend 

[mn] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section §) 

[] Appealing within 35 days of State Tax Commission Order 

H Appealing within 35 days of receipt of Notice of Uncapping 

Other 

if you chacked “other” above, explain: 

; cLieo pS EP 

NIE;

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 4 PPT) 

SEDO 

Classification of Pfoperly: 

Real] 

Personal 

[J (check one) 

Agricuttural [J 

Commercial 3 

industrial 

J 

Residential wn Timber-Cutover [] 

Developmental 

3 

Utitity [J {check one) 

Assessed Value (also known as Stale Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

/ & Z/ FO0 

—_— 

<£ £53 

(af Tom SALLAT 

Trey, 

U 

What do you believe Is the fair 

market value {also known as true cash value)? 

Fun cticae 

rece, 

Dec, 2023 

3/0, 008 

What do you belleve is the assessed valud? {multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .B) 

Fro, oop 

xX 

5 

J 5E 

op 

assessed value) Cy res Fé, LL clianses 

lof labo 

Ae ae I ~(2077) 

Fee Information 

bLhenediie. 

/ 5.5, £g9 

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 

issua? 

KA Yes 

[1 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 appeating more than one 

parcel, the parcel with the highest Slate Equalized Value or Taxable Value in dispute wil be used to determine your filing fee, plus $25.00 

will be added for each additional parce! being appeated, not to exceed a total filing fee of $1,600.00 

i 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 $600,000.00 

$200.00 

$0ver $600,000.00 

$300.00 

H the property is 

NOT residential properly {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 

NOT residential properly and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner 

gr Attorney/juthorized Representative's Signature: 

Isl 

srlene Mita Hats 

Appl T, 9044

Page 4

Appeal to the Tax Tribunal, State of Michigan 

Department of Licensing and Regulatory Affairs 

lam Carlene M Walz , owner of the residential property at 109 

W Washington Ave., 

Jackson., Michigan 49201, Jackson County. The subject property is 

a condominiumin the. 

Building at the above address. 

The building was built in about 1804 and has for much of 

its history been a corset factory. The building was repurposediin early 2000 and was ready 

for occupancy in 2004. As the units were sold and built out for occupancy the owners 

were given a 12 year abatement on their property tax.. When 

purchased this property in

Page 5

asse

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.