Wayne E Johnson, Petitioner V Township Of Waterford, 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 

Wayne E Johnson, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003980 

 

Waterford Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER GRANTING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

CONSENT JUDGMENT 

 

The Tribunal has reviewed the Stipulation and finds that it comports with the mandates 

of State law.1 As a result, the Tribunal shall enter the parties’ Stipulation. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment including all 

attachments, terms and conditions is GRANTED and ADOPTED, unless otherwise 

indicated. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the tax years at issue shall correct or cause the assessment rolls to be 

corrected to reflect the property’s taxable values within 20 days of entry of this Consent 

Judgment.2 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund as 

required by the Consent Judgment within 28 days of the entry of the Consent 

Judgment. If a refund is warranted, it shall, unless otherwise indicated, include a 

proportionate share of any property tax administration fees paid and of penalty and 

interest paid on delinquent taxes. The refund shall also, unless otherwise indicated, 

separately indicate the amount of the taxes, fees, penalties, and interest being 

refunded. A sum determined by the Tribunal to have been unlawfully paid shall, unless 

otherwise indicated, bear interest from the date of payment to the date of judgment and 

the judgment shall bear interest to the date of its payment. A sum determined by the 

Tribunal to have been underpaid shall not bear interest for any time period prior to 28 

days after the issuance of this Consent Judgment. Pursuant to MCL 205.737, interest 

shall accrue (i) after December 31, 2013, through June 30, 2016, at the rate of 4.25%, 

(ii) after June 30, 2016, through December 31, 2016, at the rate of 4.40%, (iii) after 

December 31, 2016, through June 30, 2017, at the rate of 4.50%, (iv) after June 30, 

2017, through December 31, 2017, at the rate of 4.70%, (v) after December 31, 2017, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003980 

Page 2 of 2 

 

through June 30, 2018, at the rate of 5.15%, (vi) after June 30, 2018, through December 

31, 2018, at the rate of 5.41%, (vii) after December 31, 2018 through June 30, 2019, at 

the rate of 5.9%, (viii) after June 30, 2019 through December 31, 2019, at the rate of 

6.39%, (ix) after December 31, 2019, through June 30, 2020, at the rate of 6.40%, (x) 

after June 30 2020, through December 31, 2020, at the rate of 5.63%, (xi) after 

December 31, 2020, through June 30, 2022, at the rate of 4.25%, (xii) after June 30, 

2022, through December 31, 2022, at the rate of 4.27%, (xiii) after December 31, 2022, 

through June 30, 2023, at the rate of 5.65%, (xiv) after June 30, 2023, through 

December 31, 2023, at the rate of 8.25%, (xv) after December 31, 2023, through June 

30, 2024, at the rate of 9.30%, and (xvi) after June 30, 2024, through December 31, 

2024, at the rate of 9.50%. 

 

This Consent Judgment resolves all pending claims in this matter and closes this case. 

 

See docket look up for a copy of stipulation and for any possible refund 

paragraph. 

 

 

 

 

 

 

 

 

By 

 

 

Entered: November 20, 2024 

sy 

 

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 provide 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Wayne E Johnson 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003980 

Township of Waterford 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(DISABLED VETERANS EXEMPTION) 

1. 

The subject property is in Oakland 

County. 

2. 

Property Parcel No: 13-23-251-016 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.7b for 

the 2024 

tax year(s). 

4. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

Page 2

MTT Docket No. 24-003980 

Page 2 of 2 

6. 

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

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

ape YQ 

r/ 

Printed 0 i Aue 

& 

JOH NJ '% N 

Date: 

11 [20a 

Signature 

| oe 

thorized representative: 

y 

I 

Printed Name: 

“Bhi le 

Date: 

if 2. hoes]

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

Wayne E Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003980

Township Of Waterford,

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.

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.

Page 2

MTT Docket No. 24-003980

Page 2 of 7

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: November 20, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

Wayne E Johnson

1158 N. Cass Lake Rd

Waterford , MI 48329

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

Wayne E Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003980

Township Of Waterford,

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.

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

Page 5

MT

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Wayne E Johnson 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003980 

Township of Waterford 

, 

Respondent(s) 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

(DISABLED VETERANS EXEMPTION) 

1. 

The subject property is in Oakland 

County. 

2. 

Property Parcel No: 13-23-251-016 

. (If more 

than one parcel is at issue, attach a completed Multiple Parcel Stipulation Form 

addressing all other parcels at issue.) 

3. 

The property identified above shall be granted an exemption under MCL 211.7b for 

the 2024 

tax year(s). 

4. 

List any special terms or conditions being proposed by the parties that would affect 

the execution of this Consent Judgment including, but not limited to, the joint 

payment of the refund, the waiver of interest, etc. (attach additional page if 

necessary): 

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

appeal (including subsequent tax years on or after April 

1 of each year for appeals 

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

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

Page 2

MTT Docket No. 24-003980 

Page 2 of 2 

6. 

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

Signature of Petitioner's Authorized Representative or, 

if none, Petitioner: 

ape YQ 

r/ 

Printed 0 i Aue 

& 

JOH NJ '% N 

Date: 

11 [20a 

Signature 

| oe 

thorized representative: 

y 

I 

Printed Name: 

“Bhi le 

Date: 

if 2. hoes]

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

Michigan Department of Treasury 

Notice of Denial of Disabled Veterans Exemption 

Issued under authority of Public Act 206 of 1893, as amended 

With this notice, you are notified that the Disabled Veterans Exemption on the property identified below has been 

denied. 

If you have questions about the denial, you may contact your local government or follow the appeal procedures 

specified below. 

Type or print in blue or black ink. 

PART 1: PROPERTY INFORMATION Type or print legibly. Use a separate form for each property number. 

1. Property Tax Identification Number 

2. Name of Local Unit (Check Township or City) 

13-23-251-016 

Waterford 

3. County 

. 

] 

Oakland 

Township 

[Cl city 

4. Street Address of Property (Provide a Complete Address) 

City 

State 

ZIP Code 

1158 N Cass Lake Road 

Waterford 

MI 

48328 

5. Name of Owner (First, Middle, Last) 

Wayne Johnson/Johnson Family Protection Trust 

6. Owner's Daytime Telephone Number 

7. Owner's Email Address 

248-674-0509 

8. Mailing Address 

if Different than Property Address 

City 

State 

ZIP Code 

9. Your exemption was denied/adjusted for the following reason: 

] a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of 

a disabled veteran who, immediately before death, was eligible for the exemption 

b. The property claimed is not the owner’s homestead. 

] c. The property has transferred, and the qualifying individual is no longer the owner. 

1 d. The person claiming the exemption is not the owner. 

e. Other: 

The property is in a trust with beneficiaries other than the veteran and the spouse. 

10. Claim Denied for Calendar Year(s): 

2024 

PART 2: CERTIFICATION / 

11. Name of the Local Assessor (Print gt Type) 

Paula Moore 

12. 

Signature 

of Lgcal Assesspr 

13. Date 

PA Tins 

08/13/2024 

14, Adtiress of Local Governmefit Unit 

City 

State 

ZIP Code 

5200 Civic Center Drive 

Waterford 

Mi 

48329

Page 2

Th— 

. 

_nigan Department of Treasury 

[4 

Fa 

[ 

5107 (Rev. 11-23) 

i 0 AU 

State Tax Commission Affidavit for Disabled Veterans 

Issued under authority of Public Act 161 of 2013, MCL 211.7b. Filing is mandatory. 

gg, 

Ib 

MAY 

06 

7 

Exemption 

Instructions: This form is to be used to apply for an exemption of property taxes under MCL 211.7b, for real property used and owned as a homestead 

by a disabled veteran or an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption under this 

section. 

OWNER INFORMATION (Enter information for the disabled veteran or unremarried surviving spouse) 

Owner's Name 

\NRY AE 

Owner's Telephone Number 

(10509 

E 

JOHN 

Owner's Mailing Address 

J 

Gity 

= 

p 

NS¥ 

CASS (KE 

AD 

WARTBpEA) 

State 

i Fa 

mi 

| 455-8 

LEGAL DESIGNEE INFORMATION (Complete if applicable) 

Legal Designee Name 

Daytime Telephone Number 

Legal Designee Mailing Address 

City 

State 

ZIP Code 

HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exemption is being claimed) 

Name of Local Unit (Check Township, City or Village) 

County 

DAK RD 

[city 

[{ Township 

[] village 

Name of the Local School District 

\WATBE FD 

Parcel Identification Number 

Date the Property 

was Acquired (MM/DD/YYYY) 

Tes 

0 1b 

AVE 

Homestead Property Addre ra 

City 

State 

2B oods 

159 N.C 

LokB 

©) 

lvarpefwp 

| 

453d 

ACKNOWLEDGEMENT (Check all boxes that apply) 

JA am a disabled veteran, or the legal designee of the disabled veteran. 

under this section. 

[] 

| am a Michigan resident. 

any dwelling with its land and buildings where a family makes its home. 

[] 

| am an unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption 

] 

| own the property in which the exemption is being claimed and it is used as my homestead. Homestead is generally defined as 

AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) 

=| 

the U.S. Department of Veterans Affairs). 

attach a copy of the certificate from the U.S. Department of Veterans Affairs). 

copy of the letter from the U.S. Department of Veterans Affairs). 

The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally 

disabled as a result of military service and entitled to veterans’ benefits at the 100% rate (must attach a copy of the letter from 

] The disabled veteran is receiving or has received pecuniary assistance due to disability for specially adapted housing (must 

[] The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a 

CERTIFICATION 

| hereby certify to the best of my knowledge that the information provided in this Affidavit is true and 

I am eligible to receive the

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 24-003980

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Waterford (OAKLAND)

First Name

M.I.

Last Name/Company Name/Unit of Government

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

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

First Name

Paula

M.I.

Last Name

Moore

Firm Name (if any)

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

5200 Civic Center Drive

City or Town

Waterford

State

Michigan

ZIP Code

48329

Telephone Number

248-674-6204

Fax Number

248-674-5455

E-mail Address

pmoore@waterfordmi.gov

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

Yes

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

At the time of application, the property was in a trust. The trust included a third beneficiary that was not the Veteran or the Veterans surviving spouse.

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)? 

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

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

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

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?

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

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 at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

2024

List the date the exemption was denied:

8/13/2024

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

MCL - Section 211.7b

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

13-23-251-016

Classification of Property:

Real 

Residential

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

99810

Current Taxable Value as established by the BOR:

83420

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

199620

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

83420

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

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ Paula Moore

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE QF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

SEP 1.9 2024 

MICHIGAN Tax TRIB 

HE) 

— DPA 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Wayne 

E 

down son 

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

\WS® 

N 

cass 

LaXa 

Rd 

City or Town 

State 

ZIP Code 

Loatcx Soxd 

Mo 

HE3IAD 

Telephone Number 

Fax Number 

(248) LIY-0509 

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

Section 2: Petitioner’s AtoreylSuthotizsd Representative’s Contact information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

| 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] ves* 

[] No* 

appealing? 

Hyon, wae a Talliphe par orl form for informe 

Teen ding 2m 

comiiguens parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[1 True Gash and Taxable Value 

[0 Paverty Exemption 

[J Taxable Value Only (calculation) 

5 

Disabled Veterans Exemption 

[TT Uncapping of Taxable Value 

LT Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[J Classification 

rincipal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

™y Disabled 

Veteran 

EX cemption 

Sov 

0 3Y nat 

D 

am 

entitied 

tro 

Loos 

denied Vrcause 

Whe 

preperty 

LAS 

(no 

Trust. 

My 

lovwoye x 

took 

Fhe 

property 

oud 

of 

the Trust 

and 

the Dead 

1S 

Meld 

IR 

oly 

Nema 

only 

-~ Weyne 

EB. Johnsen 

and 

There se 

m 

dolar gon 

TM 

agit 

eam 

Oecd 

was 

stb mitrad 

on 

Sept 

\2 JAH 

[ON 

= 

and 

1S 

in 

YM 

Orccess 

of 

bring 

Ye corded 

aviclescd 

oo 

CoPY 

of 

ne 

New Deed 

HFnaat 

We 

ba 

vicovded 

Ly 

Fha 

Tima 

you 

recelVr 

Wis 

2 

vave 

signed 

« Th 

wil 

Blse 

enclosed 

(S 

my 

lod 

% 

Ue rerah 

Disaolily 

leer 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

QoQY 

Did you protest the assessment at a Board of Review (BOR)? [H] Yes 

© No 

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

[J July 

[] pecember 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

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 mutipte parcel farm for additional, contiguaus paccels. 

Parcel Identification Number: 

13-23 ~ a6! 

~o lw 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Reg 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information «only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

[mm] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

Micucan 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[1 ves 

| No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

TE 

rene eee 

2 

ves 

0 ne 

Nn 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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 vour filina fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

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 

$126.00 

$100,000.07 to $500,000.00 

$200.00 

$Over $500,000.00

Page 5

BOARD OF

Page 6

B

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

Wayne E Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003980

Township Of Waterford,

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 279. 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: October 23, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

Wayne E Johnson

1158 N. Cass Lake Rd

Waterford , MI 48329

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

Wayne E Johnson,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003980

Township Of Waterford,

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 279. 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: October 23, 2024

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 provide 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

GRETCHEN WHITMER 

GOVERNOR 

STATE QF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

SEP 1.9 2024 

MICHIGAN Tax TRIB 

HE) 

— DPA 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

MI. 

Last Name/Company Name 

Wayne 

E 

down son 

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

\WS® 

N 

cass 

LaXa 

Rd 

City or Town 

State 

ZIP Code 

Loatcx Soxd 

Mo 

HE3IAD 

Telephone Number 

Fax Number 

(248) LIY-0509 

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

Section 2: Petitioner’s AtoreylSuthotizsd Representative’s Contact information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

| 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] ves* 

[] No* 

appealing? 

Hyon, wae a Talliphe par orl form for informe 

Teen ding 2m 

comiiguens parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[1 True Gash and Taxable Value 

[0 Paverty Exemption 

[J Taxable Value Only (calculation) 

5 

Disabled Veterans Exemption 

[TT Uncapping of Taxable Value 

LT Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation (other than the denial of a 

[J Classification 

rincipal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

™y Disabled 

Veteran 

EX cemption 

Sov 

0 3Y nat 

D 

am 

entitied 

tro 

Loos 

denied Vrcause 

Whe 

preperty 

LAS 

(no 

Trust. 

My 

lovwoye x 

took 

Fhe 

property 

oud 

of 

the Trust 

and 

the Dead 

1S 

Meld 

IR 

oly 

Nema 

only 

-~ Weyne 

EB. Johnsen 

and 

There se 

m 

dolar gon 

TM 

agit 

eam 

Oecd 

was 

stb mitrad 

on 

Sept 

\2 JAH 

[ON 

= 

and 

1S 

in 

YM 

Orccess 

of 

bring 

Ye corded 

aviclescd 

oo 

CoPY 

of 

ne 

New Deed 

HFnaat 

We 

ba 

vicovded 

Ly 

Fha 

Tima 

you 

recelVr 

Wis 

2 

vave 

signed 

« Th 

wil 

Blse 

enclosed 

(S 

my 

lod 

% 

Ue rerah 

Disaolily 

leer 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

QoQY 

Did you protest the assessment at a Board of Review (BOR)? [H] Yes 

© No 

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

[J July 

[] pecember 

If No, check the applicable reason(s): 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

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

Appealing within 35 days of State Tax Commission Order

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 mutipte parcel farm for additional, contiguaus paccels. 

Parcel Identification Number: 

13-23 ~ a6! 

~o lw 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Reg 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information «only the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

[mm] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

Page 4

Micucan 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

[1 ves 

| No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

TE 

rene eee 

2 

ves 

0 ne 

Nn 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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 vour filina fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

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 

$126.00 

$100,000.07 to $500,000.00 

$200.00 

$Over $500,000.00

Page 5

BOARD OF

Page 6

B

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.