West Branch Realty LLC And West Branch Nassim LLC, Petitioner Vs. Township Of West Branch, 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 

West Branch Realty LLC and 

 MICHIGAN TAX TRIBUNAL 

West Branch Nassim LLC, 

 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 25-001839 

 

West Branch, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

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 true cash and taxable values as provided in this 

Consent Judgment within 20 days of the entry of the 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, 2020, through June 30, 2022, at the rate of 4.25%, 

(ii) after June 30, 2022, through December 31, 2022, at the rate of 4.27%, (iii) after 

December 31, 2022, through June 30, 2023, at the rate of 5.65%, (iv) after June 30, 

 

1 See MCL 211.27a. 

2 See MCL 205.755.

Page 2

MTT Docket No. 25-001839 

Page 2 of 2 

 

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

through June 30, 2024, at the rate of 9.30%, (vi) after June 30, 2024, through December 

31, 2024, at the rate of 9.50%, (vii) after December 31, 2024, through June 30, 2025, at 

the rate of 9.47%, (viii) after June 30, 2025, through December 31, 2025, at the rate of 

8.66%, and (ix) after December 31, 2025, through June 30, 2026, at a rate of 8.48%. 

 

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: January 16, 2026 

jcr 

 

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

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

 

 

WEST BRANCH REALTY LLC & 

WEST BRANCH NASSIM, LLC 

 

 

 

 

 

MTT Docket No. 25-001839 

 

Petitioner, 

 

v. 

 

 

 

 

 

 

 

 

 

 

TOWNSHIP OF WEST BRANCH, 

 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

 

1. 

The case is pending before the Entire Tribunal. 

 

2. 

Property Parcel No.: 014-031-026-25 

 

3. 

The values for the property identified above as established by Respondent: 

 

Tax Year

True Cash Value 

State Equalized 

Value

Assessed Value

Taxable Value 

2025

$7,611,800

$3,805,900

$3,805,900

$1,668,214

 

4. 

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

settlement purposes are: 

 

Tax Year

True Cash Value 

State Equalized 

Value

Assessed Value

Taxable Value 

2025

$2,000,000

$1,000,000

$1,000,000

$1,000,000

Page 2

MTT Docket No. 25-000669 

Entire Tribunal Consent Judgment, Page 2 of 2 

2 

5.

If stipulation addresses tax years other than the tax year originally appealed

or tax years added through motions to amend that have been granted by the

Tribunal, list the separate facts upon which the parties rely to invoke the

Tribunal’s authority over those tax year or years (attach additional page if

necessary):

N/A

6.

List separately 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):

Refunds to be paid within 60 days

7.

The entire refund check, if issued, shall be made payable to The Gibbs

Firm, IOLTA, as trustee for West Branch Realty LLC and shall be

mailed to the following address:

The Gibbs Firm 

2355 Auburn Avenue 

Cincinnati, Ohio 45219 

______________________ 

 _________________________ 

Geoffrey N. Byrne 

 Toni Brusch 

Petitioners Representative 

 Respondent’s Representative 

The Gibbs Firm, LPA 

 Assessor 

2355 Auburn Avenue 

 Township of West Branch 

Cincinnati, Ohio 45219 

 P.O. Box 882 

(513) 235-0550

 Mio, MI 48647 

geoff@thegibbsfirm.com

(989) 826-6318

t_brusch@yahoo.com

 [Consent Judgment will be prepared by the Tribunal.] 

/s/ Geoffrey N. Byrne

/s/ Toni Brusch

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Page 1

1 

 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

 

 

 

 

 

 

 

 

WEST BRANCH REALTY LLC & 

WEST BRANCH NASSIM, LLC 

 

 

 

 

 

MTT Docket No. 25-001839 

 

Petitioner, 

 

v. 

 

 

 

 

 

 

 

 

 

 

TOWNSHIP OF WEST BRANCH, 

 

Respondent. 

 

STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

AND CONSENT JUDGMENT 

 

1. 

The case is pending before the Entire Tribunal. 

 

2. 

Property Parcel No.: 014-031-026-25 

 

3. 

The values for the property identified above as established by Respondent: 

 

Tax Year

True Cash Value 

State Equalized 

Value

Assessed Value

Taxable Value 

2025

$7,611,800

$3,805,900

$3,805,900

$1,668,214

 

4. 

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

settlement purposes are: 

 

Tax Year

True Cash Value 

State Equalized 

Value

Assessed Value

Taxable Value 

2025

$2,000,000

$1,000,000

$1,000,000

$1,000,000

Page 2

MTT Docket No. 25-000669 

Entire Tribunal Consent Judgment, Page 2 of 2 

2 

5.

If stipulation addresses tax years other than the tax year originally appealed

or tax years added through motions to amend that have been granted by the

Tribunal, list the separate facts upon which the parties rely to invoke the

Tribunal’s authority over those tax year or years (attach additional page if

necessary):

N/A

6.

List separately 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):

Refunds to be paid within 60 days

7.

The entire refund check, if issued, shall be made payable to The Gibbs

Firm, IOLTA, as trustee for West Branch Realty LLC and shall be

mailed to the following address:

The Gibbs Firm 

2355 Auburn Avenue 

Cincinnati, Ohio 45219 

______________________ 

 _________________________ 

Geoffrey N. Byrne 

 Toni Brusch 

Petitioners Representative 

 Respondent’s Representative 

The Gibbs Firm, LPA 

 Assessor 

2355 Auburn Avenue 

 Township of West Branch 

Cincinnati, Ohio 45219 

 P.O. Box 882 

(513) 235-0550

 Mio, MI 48647 

geoff@thegibbsfirm.com

(989) 826-6318

t_brusch@yahoo.com

 [Consent Judgment will be prepared by the Tribunal.] 

/s/ Geoffrey N. Byrne

/s/ Toni Brusch

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

NOTICE OF DECEMBER 16 - 30, 2026 PREHEARING GENERAL CALL AND 

ORDER OF PROCEDURE

West Branch Realty LLC and West 

Branch Nassim LLC,

Petitioner,

v

 

 

Township Of West Branch,

Respondent.

 MTT Docket No. 25-001839

Please be advised that 25-001839 has been placed on a two-week Prehearing General 

Call commencing December 16, 2026. Unless ordered otherwise, parties will be 

notified at least 28 days before they are scheduled to appear. Scheduling will not 

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no 

valuation disclosure is required by the dates indicated herein. A “valuation disclosure” 

is defined as documentary or other tangible evidence in a property tax proceeding that a 

party relies upon in support of the party’s contention as to the true cash value of the 

subject property or any portion thereof and contains the party’s value conclusion and 

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

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

public records and will appear for public viewing on the Tribunal’s Tax Docket 

Lookup. If a user wishes to file a document for consideration by the 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.

In accordance with MCR 1.109(D)(9) and TTR 209, 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 submitting a Request for Redactions. The 

Request for Redactions form is available on the Entire Tribunal and Small Claims pages 

of the Tribunal’s website.

Page 2

MTT Docket No. 25-001839

Page 2 of 3

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s 

website for more information.

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties 

in writing within 21 days of entry of this order that no valuation disclosure is being 

filed. The notice shall indicate the reason or reasons why no valuation disclosure 

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures 

by August 19, 2026. Valuation disclosures will not be admitted into evidence 

unless disclosed and furnished in accordance with this order (even though 

admissible) except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing 

Statements by August 19, 2026. Witnesses, with the exception of rebuttal witnesses, 

will not be allowed to testify unless disclosed in the Prehearing Statement and the 

Prehearing Statement is furnished in accordance with this order except upon a finding 

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in 

holding a party or parties in default. See TTR 237. 

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on 

August 19, 2026, which means all discovery has been requested, all Motions to Compel 

have been filed, and all requested or ordered discovery has been exchanged by that 

date. Discovery relative to the valuation disclosure prepared for purposes of litigating 

this case or the valuation expert that prepared that valuation disclosure is not permitted 

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on 

December 16, 2026, which means all discovery has been requested, all Motions to 

Compel have been filed, and all requested or ordered discovery has been exchanged 

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s 

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified 

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain 

prehearing conference during the time frame indicated it may be scheduled for a date

Page 3

MTT

Page 4

STA

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

West Branch Realty LLC and West Branch Nassim LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001839

Township Of West Branch,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that 

Respondent was held in default on September 04, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 30, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

West Branch Realty LLC and West Branch Nassim LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001839

Township Of West Branch,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that 

Respondent was held in default on September 04, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 30, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

Page 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

West Branch Realty LLC and West Branch Nassim LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001839

Township Of West Branch,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that 

Respondent was held in default on September 04, 2025, and the default has been 

timely cured. The documents curing the default can be reviewed through the docket 

search function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the 

docket number and clicking on the document link next to the line item entry for the 

documents. Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: September 30, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

 

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

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

 

______________________, 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

v 

 

 

 

 

 

 

MTT Docket No. _____________ 

 

______________________, 

Respondent. 

 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

 

1. 

___Admit ___Deny. If denied, state the parcel number for the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

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

Form addressing all other parcels at issue.) 

 

2. 

___Admit ____Deny. If denied, the property identified on the Entire Tribunal 

Property Tax Petition is ___ real ___ personal. 

 

3. 

___Admit ___Deny. If denied, identify the contiguous and non-contiguous 

parcels by parcel number (attach additional page if necessary): 

 

4. 

___Admit ___Deny. If denied, identify the parcel or parcels of personal property 

that are not located on a parcel of real property under appeal by parcel number 

(attach additional page if necessary): 

 

5. 

___Admit ___Deny. 

 

a. If denied, state when the personal property statements were filed, if at all: 

______________________________________________________________ 

b. On what date did the March Board of Review commence: 

______________________________________________________________ 

 

6. 

___Admit ___Deny. If denied, state the classification of the property identified 

on the Entire Tribunal Property Tax Petition for the tax year or years at issue: 

________________________________________________________________ 

 

 

 

 

WEST BRANCH REALTY, LLC

25-001839

TOWNSHIP OF WEST BRANCH

X

X

X

X

X

X

N/A

N/A

X

Page 2

MTT Docket No. ______________ 

Page 2 of 4 

 

7. 

___Admit ___Deny. If denied, list the separate facts upon which Respondent 

relies in support of the denial (attach additional page if necessary): 

 

 

8. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

9. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, state the facts upon 

which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

10. 

___Admit ___Deny. If denied, in what County are the property or properties 

located in and what is the address of the property or properties: 

 

 

11. 

___Admit ___Deny. If denied, what is the applicable local governmental unit: 

________________________________________________________________ 

 

12. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate facts 

upon which Respondent relies in support of the denial (attach additional page if 

necessary): 

 

 

13. 

If the property’s taxable value is at issue, was there an addition or loss for 

purposes of establishing the property’s taxable value for the tax year or years at 

issue? ___Yes ___No. 

 

25-001839

X

 

X

N/A - PETITIONER PROVIDED NO INFORMATION IN PETITION

X

N/A - PETITIONER PROVIDED NO INFORMATION IN PETITION

X

 

X

X

 

X

Page 3

MTT Docket No. ______________ 

Page 3 of 4 

 

14. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

15. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

16. 

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

Board of Review are: 

 

Tax Year

True Cash Value

Assessed Value

Taxable Value

 

17. 

Respondent contends that the values for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

18. 

The values in dispute for the property identified above are: 

 

Tax Year

True Cash Value

State Equalized Value

Taxable Value

 

 

 

 

25-001839

X

 

X

NO INFORMATION PROVIDED

2025

7,611,866

3,805,900

1,668,214

2025

7,611,866

3,805,900

1,668,214

2025

6,111,866

3,055,900

918,214

Page 4

MTT Docket No. ______________ 

Page 4 of 4 

 

19. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

20. 

___Admit ___Deny ___Neither Admit Nor Deny. If denied, list the separate 

facts upon which Respondent relies in support of the denial (attach additional 

page if necessary): 

 

 

21. 

List any separate and specific facts upon which Respondent relies to support 

every ground on which Respondent relies and also has the burden of proof 

(attach additional page if necessary): 

 

 

22. 

List affirmative defenses and the

Page 5

S

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

West Branch Realty LLC and West Branch Nassim LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001839

Township Of West Branch,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 4, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received.

Page 2

MTT Docket No. 25-001839

Page 2 of 6

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 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

West Branch Realty LLC and West Branch Nassim LLC,

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v

 

MTT Docket No. 25-001839

Township Of West Branch,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. As such, Respondent must file and serve an 

answer to the petition and file proof demonstrating service of the answer within 14 days 

of the entry of this order. See TTR 235 and 227. Tribunal rules and information on 

Entire Tribunal answers can be found on our website at www.michigan.gov/taxtrib.

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: September 4, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A

Page 4

MTT

Page 5

STAT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

WEST BRANCH REALTY, LLC AND WEST BRANCH NASSIM, LLC, 

Petitioner, 

\2 

MTT Docket No. 25-001839 

TOWNSHIP OF WEST BRANCH, 

Respondent. 

Parcel No(s). 

014-031-026-25 

Geoffery N. Byrne 

The Gibbs Firm, LPA 

Petitioner’s Representative 

2355 Auburn Avenue 

Cincinnati, Ohio 45219 

(513) 253-0550 

PROOF OF SERVICE 

Geoffrey N. Bye, first being duly sworn upon oath, states that a copy of the 

foregoing petition was mailed to: 

VIA CERTIFIED U.S. MAIL 

Ms. Toni Brusch, Assessor 

Township of West Branch 

1705 South Fairview Rd. 

West Branch, MI 48661 

Jeremy HickMott, Township Clerk

Page 2

VIA FIRST-CLASS U.S. MAIL 

Ogemaw County Equalization 

806 West Houghton Ave. 

West Branch, MI 48661 

Ms. Breck Gildner 

Ogemaw County Clerk 

806 West Houghton Ave., Suite 101 

West Branch, MI 48661 

Ms. Debra Abraham 

Secretary of the Board of Education 

West Branch — Rose City Area Schools 

Central Office 

960 S. M-33 

West Branch, MI 48661 

Michigan Department of Treasury 

430 W. Allegan Street 

Lansing, MI 48933 

On J4ls 

7 bd 

, 2025 by depositing said copy with the U.S. Post Office in 

Cincinnati, Ohio in an envelope having sufficient postage. 

dn N. Byrne 

The Gibbs Firm, LPA 

Petitioner’s Representative 

2355 Auburn Avenue 

Cincinnati, Ohio 45219 

(513) 253-0550 

Geoff@TheGibbsFirm.com 

SUBSCRIBED AND SWORN TO 

Before 

me this _ 24 

day 

of Sov 

2025.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

West Branch Realty LLC and West Branch Nassim LLC, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No.: 25-001839 

Township Of West Branch, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case. 

Under TTR 235(1), “[tlhe respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default. 

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules. 

By: __ Tribunal Clerk 

Entered: July 25, 2025 

PROOF OF SERVICE 

| 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

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 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

WEST BRANCH REALTY, LLC & 

WEST BRANCH NASSIM, LLC 

Petitioner, 

Vv. 

MTT Docket No. 

WEST BRANCH TOWNSHIP, 

Respondent. 

Parcel No(s). 

014-031-026-25 

Geoffrey N. Byrne 

The Gibbs Firm, LPA 

Petitioner’s Representative 

2355 Auburn Avenue 

Cincinnati, Ohio 45219 

(513) 253-0550 

PETITION 

West Branch Realty, LLC and West Branch Nassim, LLC (collectively, 

"Petitioner"), by and through its representative, Geoffrey N. Byrne, as authorized by 

MCL 205.735(3); and TTR 792.1205(1), states the following for its Petition: 

1. Petitioner is West Branch Realty, LLC and West Branch Nassim, LLC. 

Petitioner’s principal offices are located at 150 Great Neck Road, Suite 304, Greak Neck,

Page 2

2. Respondent West Branch Township is the entity responsible under statute for 

the levy and collection of Michigan ad valorem real property taxes imposed by the 

General Property Tax Act, 1893 PA 206, as amended, MCL 211.1 ef seq. 

3. During the time period relevant to this controversy Petitioner owned the real 

property that is the subject of this Petition, was a “party in interest” pursuant to MCL 

205.735(3), and/or was responsible for the payment of ad valorem real property taxes for 

the property, in Respondent, West Branch Township at 2990 Cook Road and designated 

by Respondent as the captioned parcel (hereinafter, the "subject property"). 

4. At issue in this matter are ad valorem real property taxes for the subject 

property assessed by Respondent as of December 31, 2024, tax day for the 2025 tax year 

(the "year in issue"). 

5. The subject property consists of land, land improvements, building 

improvements and is located within West Branch Township, Ogemaw County, Michigan, 

and the West Branch Rose City Area School District. 

6. The subject property is real property. The parcels are classified by Respondent 

for tax purposes as 201. 

7. The present appeal involves a combination of the matter types (valuation; 

assessment; taxable value; uniformity and exemption) specified in TTR 792.10227 

(3)(e)iii). 

8. For the year in issue, Respondent assigned on the Notice of Assessment state

Page 3

Year | 

LD. Number(s) 

True Cash 

SEV 

AV 

Tax. Value 

Value 

1 2025 | 014-031-026-25 

$7,611,800 

$3,805,900 | $3,805,900 | $1,668,214 

in issue is $7,611,800. 

are significantly overstated relative to true cash value and proper valuation 

9. The total assessment-indicated cash value for the subject property for the year 

10. Petitioner asserts that the subject property's 2025 assessed and taxable values 

methodologies support Petitioner’s contention of a total true cash value set forth below of 

$1,500,000. 

Year | 

LD. Number(s) 

True Cash 

SEV 

AV 

Tax. Value 

Value 

2025 

| 014-031-026-25 

$1,500,000 

$750,000 

$750,000 

$750,000 

11. As set forth below, a total of $6,111,800 in true cash value, $3,055,900 in 

state equalized, assessed value, and $918,214 in taxable value is in controversy for tax 

year 2025 subject to alterations in cash value contentions that may be necessary as this 

matter progresses. 

Year | 

LD. Number(s) 

True Cash 

SEV 

AV 

Tax. Value 

Value 

2025 | 014-031-026-25 

$6,111,800 

$3,055,900 

| $3,055,900 

$918,214 

12. The assessment issued by Respondent for the subject property for the year in 

issue is unlawful and invalid because the assessment, as equalized, exceeds 50% of the 

property's cash value contrary to applicable provisions of statute and constitution, inter

Page 4

13. The assessment issue by Respondent for the subject property for the year at 

issue is unlawful and invalid because it overstates the value as of December 31, 2024, the 

relevant tax day. 

14. The assessment issued by Respondent for the subject property for the year in 

issue is unlawful and invalid because the valuation methodology used by Respondent to 

compute the assessment for the subject property is not the methodology that most 

accurately adduces a cash value for the subject property and does not reflect a proper 

reconciliation of all applicable approaches to value. 

15. To the extent that Respondent has relied upon market data to achieve the 

assessment imposed for the 2025 tax year, Respondent's analysis of the selling prices of 

allegedly comparable properties is flawed; a properly-conducted study of the market for 

properties akin to the subject property at its location will reveal that the subject property's 

2025 cash value is that identified by Petitioner in this Petition. 

16. The assessment issued by Respondent for the subject property for the year in 

issue is unlawful and invalid because the valuation methodology used by Respondent to 

compute the assessment for the subject property fails to account for all factors limiting 

value including, but not limited to, the inability of the property to produce positive cash 

flow sufficient to support the cumulative assessment-indicated cash value for tax year

Page 5

18.

Page 6

(B)

Page 7

D

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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

West Branch Realty LLC and West Branch Nassim LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 25-001839

Township Of West Branch, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: __Tribunal Clerk________

Entered: July 25, 2025

PROOF OF SERVICE

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

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

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

representatives.

By: Tribunal Clerk

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

Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

WEST BRANCH REALTY, LLC & 

WEST BRANCH NASSIM, LLC 

Petitioner, 

Vv. 

MTT Docket No. 

WEST BRANCH TOWNSHIP, 

Respondent. 

Parcel No(s). 

014-031-026-25 

Geoffrey N. Byrne 

The Gibbs Firm, LPA 

Petitioner’s Representative 

2355 Auburn Avenue 

Cincinnati, Ohio 45219 

(513) 253-0550 

PETITION 

West Branch Realty, LLC and West Branch Nassim, LLC (collectively, 

"Petitioner"), by and through its representative, Geoffrey N. Byrne, as authorized by 

MCL 205.735(3); and TTR 792.1205(1), states the following for its Petition: 

1. Petitioner is West Branch Realty, LLC and West Branch Nassim, LLC. 

Petitioner’s principal offices are located at 150 Great Neck Road, Suite 304, Greak Neck,

Page 2

2. Respondent West Branch Township is the entity responsible under statute for 

the levy and collection of Michigan ad valorem real property taxes imposed by the 

General Property Tax Act, 1893 PA 206, as amended, MCL 211.1 ef seq. 

3. During the time period relevant to this controversy Petitioner owned the real 

property that is the subject of this Petition, was a “party in interest” pursuant to MCL 

205.735(3), and/or was responsible for the payment of ad valorem real property taxes for 

the property, in Respondent, West Branch Township at 2990 Cook Road and designated 

by Respondent as the captioned parcel (hereinafter, the "subject property"). 

4. At issue in this matter are ad valorem real property taxes for the subject 

property assessed by Respondent as of December 31, 2024, tax day for the 2025 tax year 

(the "year in issue"). 

5. The subject property consists of land, land improvements, building 

improvements and is located within West Branch Township, Ogemaw County, Michigan, 

and the West Branch Rose City Area School District. 

6. The subject property is real property. The parcels are classified by Respondent 

for tax purposes as 201. 

7. The present appeal involves a combination of the matter types (valuation; 

assessment; taxable value; uniformity and exemption) specified in TTR 792.10227 

(3)(e)iii). 

8. For the year in issue, Respondent assigned on the Notice of Assessment state

Page 3

Year | 

LD. Number(s) 

True Cash 

SEV 

AV 

Tax. Value 

Value 

1 2025 | 014-031-026-25 

$7,611,800 

$3,805,900 | $3,805,900 | $1,668,214 

in issue is $7,611,800. 

are significantly overstated relative to true cash value and proper valuation 

9. The total assessment-indicated cash value for the subject property for the year 

10. Petitioner asserts that the subject property's 2025 assessed and taxable values 

methodologies support Petitioner’s contention of a total true cash value set forth below of 

$1,500,000. 

Year | 

LD. Number(s) 

True Cash 

SEV 

AV 

Tax. Value 

Value 

2025 

| 014-031-026-25 

$1,500,000 

$750,000 

$750,000 

$750,000 

11. As set forth below, a total of $6,111,800 in true cash value, $3,055,900 in 

state equalized, assessed value, and $918,214 in taxable value is in controversy for tax 

year 2025 subject to alterations in cash value contentions that may be necessary as this 

matter progresses. 

Year | 

LD. Number(s) 

True Cash 

SEV 

AV 

Tax. Value 

Value 

2025 | 014-031-026-25 

$6,111,800 

$3,055,900 

| $3,055,900 

$918,214 

12. The assessment issued by Respondent for the subject property for the year in 

issue is unlawful and invalid because the assessment, as equalized, exceeds 50% of the 

property's cash value contrary to applicable provisions of statute and constitution, inter

Page 4

13. The assessment issue by Respondent for the subject property for the year at 

issue is unlawful and invalid because it overstates the value as of December 31, 2024, the 

relevant tax day. 

14. The assessment issued by Respondent for the subject property for the year in 

issue is unlawful and invalid because the valuation methodology used by Respondent to 

compute the assessment for the subject property is not the methodology that most 

accurately adduces a cash value for the subject property and does not reflect a proper 

reconciliation of all applicable approaches to value. 

15. To the extent that Respondent has relied upon market data to achieve the 

assessment imposed for the 2025 tax year, Respondent's analysis of the selling prices of 

allegedly comparable properties is flawed; a properly-conducted study of the market for 

properties akin to the subject property at its location will reveal that the subject property's 

2025 cash value is that identified by Petitioner in this Petition. 

16. The assessment issued by Respondent for the subject property for the year in 

issue is unlawful and invalid because the valuation methodology used by Respondent to 

compute the assessment for the subject property fails to account for all factors limiting 

value including, but not limited to, the inability of the property to produce positive cash 

flow sufficient to support the cumulative assessment-indicated cash value for tax year

Page 5

18.

Page 6

(B)

Page 7

D

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MOAHR DOCKET NO. 

Section 1: Petitioner’s Contact Information

Filer type: Organization

First Name/Company Name

M.I.

Last Name

West Branch Realty LLC and West Branch Nassim LLC

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

150 Great Neck Road

Suite 304

City or Town

Great Neck

State

New York

ZIP Code

11021

Telephone Number

5132530550

Fax Number

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

geoff@thegibbsfirm.com

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Geoffrey

M.I.

N

Last Name

Byrne

Firm Name (if any)

The Gibbs Firm, LPA

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

2355 Auburn Ave

City or Town

Cincinnati

State

Ohio

ZIP Code

45219

Telephone Number

513-253-0550

Fax Number

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

geoff@thegibbsfirm.com

Section 5: Issue

Please designate one: 

Valuation – Fill out Sections 4, 5, & 6 below

Section 6: Subject Property Information

How many parcels are you 

appealing?1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2990 Cook Road

West Branch

Michigan

48661

Taxing Authority (City or Township)

City Of West Branch (OGEMAW)

County

Ogemaw

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

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Section 7: Check which of the following you are appealing (check all that apply)

True Cash and Taxable Values

Section 8: Valuation Information for Each Parcel under Appeal

Parcel Number:

014-031-026-25

Classification of Property: Real 

Commercial

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

3805900

Current Taxable Value as established by the Board of Review:

1668214

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

1500000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

750000

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

Section 9: Assessment Information

Type of Tax Assessment(s):

Assessment Number(s):

Check all that is being appealed: 

Check what action prompted this appeal:

If “other,” please explain:

Section 10: Special Assessment Information

Type of Special Assessment:

Did you protest the special assessment at the hearing held to confirm the special assessment roll? 

If Yes, what was the date of the hearing held to confirm the special assessment roll?

If No, please explain:

Section 11: Classification Information

Parcel Number:

Current Classification of Property as established by Board of Review: 

What do you believe is the property’s classification?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

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

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest 

State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Geoffrey Byrne

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