White Birch Lakes Recreational Association Petitioner Vs. Township Of Lincoln Respondent

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

White Birch Lakes Recreational Association 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 26-001268-TT 

Township of Lincoln 

Respondent(s) 

PROOF OF SERVICE 

Alyssa Russell 

states that on 

9/8/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Entire Tribunal Property Tax Answer relative to the above-captioned 

matter upon: 

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

Marie Sherry, White Birch Lakes Recreational Association 

4730 Lake Road 

Farwell, MI 48622 

(0aseoRy 

syed f 

[Signature of personiyho is serving/mailing copy] 

Alyssa Russell 

[Print/type name of person serving/mailing copy] 

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

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

Docket Number: 26-001268

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 2026.09.08 POS - Answer

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

White Birch Lakes Recreational Association 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\Y% 

MTT Docket No. :26-001268-TT 

Township of Lincoln 

Respondent. 

AMENDED 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X 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. 

X__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___ real ___ personal. 

3. 

X__Admit ___ Deny. 

If denied, identify the contiguous and non-contiguous 

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

4. 

NA 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. 

NA 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. 

X 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: 

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

AMENDED

Page 2

MTT Docket No. :26-001268-TT 

Page 2 of 4 

7. 

10. 

11. 

12. 

13. 

X 

Admit ___ Deny. 

If denied, list the separate facts upon which Respondent 

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

NA 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): 

NA 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): 

X 

Admit ___ Deny. 

If denied, in what County are the property or properties 

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

X 

Admit ___ Deny. 

If denied, what is the applicable local governmental unit: 

X__ 

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): 

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 

Xx No.

Page 3

MTT Docket No. :26-001268-TT 

Page 3 of 4 

14. 

x 

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. 

NA 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 

2026 

$158,800 

$79,400 

$59,931 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$158,800 

$76,400 

$59,931 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$158,800 

$76,400 

$59,931

Page 4

MTT Docket No. :26-001268-TT 

Page 4 of 4 

19. 

20. 

21. 

22. 

Admit X 

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): 

Respondent relies on the reasoning contained in the summary

Page 5

STATE OF

Page 6

MOA

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001268

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Respondent

Files

Document Type: Amended Answer

Attachment File Name: 2026.09.04 Answer - Flattened with Exhibit

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

White Birch Lakes Recreational Association 

| 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

\Y% 

MTT Docket No. :26-001268-TT 

Township of Lincoln 

Respondent. 

ENTIRE TRIBUNAL PROPERTY TAX ANSWER 

1. 

X 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. 

X__ Admit 

Deny. 

If denied, the property identified on the Entire Tribunal 

Property Tax Petitionis ___ real ___ personal. 

3. 

X__Admit ___ Deny. 

If denied, identify the contiguous and non-contiguous 

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

4. 

NA 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. 

NA 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. 

X 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: 

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

Page 2

MTT Docket No. :26-001268-TT 

Page 2 of 4 

7. 

10. 

11. 

12. 

13. 

X 

Admit ___ Deny. 

If denied, list the separate facts upon which Respondent 

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

NA 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): 

NA 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): 

X 

Admit ___ Deny. 

If denied, in what County are the property or properties 

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

X 

Admit ___ Deny. 

If denied, what is the applicable local governmental unit: 

X__ 

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): 

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 

Xx No.

Page 3

MTT Docket No. :26-001268-TT 

Page 3 of 4 

14. 

x 

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. 

NA 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 

2026 

$158,800 

$79,400 

$59,931 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$158,800 

$76,400 

$59,931 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$158,800 

$76,400 

$59,931

Page 4

MTT Docket No. :26-001268-TT 

Page 4 of 4 

19. 

20. 

21. 

22. 

Admit X 

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): 

Respondent relies on the reasoning contained in the summary disposition order 

issued

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

Entire Tribunal Case Information Sheet - Respondent

MTT DOCKET NO. 26-001268

Section 1: Respondent’s Contact Information

Filer Type: 

Local Unit of Government

Local Unit of Government

Township Of Lincoln (CLARE)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

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

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Andrew

M.I.

Last Name

Thompson

Firm Name (if any)

Poznak Dyer Kanar Schefsky Thompson PLC

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

143 McDonald Street

City or Town

Midland

State

 Michigan

ZIP Code

48640

Telephone Number

9898321770

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

athompson@midlandmilawyers.com

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

Respondent or Authorized Attorney/Representative’s Signature: 

/S/Andrew C Thompson

/s/

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Page 1

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MI 48633

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

White Birch Lakes Recreational Association 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-001268 

Township of Lincoln 

Respondent(s). 

PROOF OF SERVICE FOR PROPERTY TAX PETITION 

*To be filed after the Tribunal issues the Notice of Docket Number* 

Melbaa H To 

\ 

states thaton 

__B S [DA 

he/she 

[Name of person servingmailing petition] 

[dafe of service] 

served a copy of the Petition relative to the above-captioned matter upon: 

[Provide name and address of the following entities] 

1. Assessor (via certified mail): 

Casey Guthrie, Lincoln Township Assessor, 175 Lake George Ave, PO Box 239, Lake George 

MT48633 

2. 

City Clerk or Township Supervisor/Clerk (via certified mail): 

Carol Majewski, Lincoln Township Clerk, 175 Lake George Ave, PO Box 239, Lake George MI 

48633 

3. 

County Equalization Director (via first class mail or personal service): 

PetePreston,ClareCountyEqualizationDirector,225WMainSt,POBox438,HarrisonMI48625 

4. County Clerk (via first class mail or personal service): 

Lori Mott, Clare County Clerk, 225 W Main St, PO Box 438, Harrison MI 48625 

5. 

Secretary of the local school board (via first class mail or personal service): 

Danielle Sholes, Secretary Farwell Board of Education, 399 E Michigan St, Farwell MI 48622 

6. 

State Treasurer (via first class mail): 

Michigan Department of Treasury, State Treasurer 

430 W. Allegan 

Lansing, MI 48922 

A 

Hehsa MW Toy a nous 

[Signature of person wh 

i# 

serving/mailing copy] 

[Print/type name of person sefVing/mailing copy] 

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

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

Docket Number: 26-001268

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Proof of Service - Signed

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

1 

 

White Birch Lakes Recreational Association 

v 

Township of Lincoln 

Docket No 26-001268 

 

In 2025, White Birch Lakes Recreational Association (“Association”) placed deed 

restrictions on all parcels that make up the Association’s common elements. The 

Declaration of Use Restrictions (“Declaration”) was recorded in the Clare County Register 

of Deeds prior to December 31, 2025, and is therefore part of the chain of title for each of 

the subject parcels. The Declaration described the permitted uses of the subject property 

and, with respect to authorized users, contains the following language: 

“Use of the Property shall be limited to members of the White Birch Lakes Recreational 

Association, together with their guests and invitees, all in accordance with and subject to the 

Association’s bylaws, rules, regulations, and the Existing Restrictions. No member of the 

general public shall have any right of access to or use of the Property.” 

 

The Declaration further specifies that the subject parcels shall be used solely for 

Association maintenance operations and related activities, together with paths, trails, and 

open-space areas available for recreational use by members of the White Birch Lakes 

Recreational Association, their guests, and invitees. Permitted uses include the operation, 

storage, and maintenance of equipment, materials, and facilities necessary for the 

Association’s upkeep and management of its common properties, as well as the use of 

established trails, hills, and open areas for passive recreational activities consistent with 

the natural character of the Property. 

No use of the subject parcels other than those permitted uses is allowed. The Declaration 

provides that it shall run with the land and be binding upon the Association and its 

successors and assigns, with an initial term of twenty (20) years, automatically renewing 

for successive ten (10) year periods. The Declaration may only be amended or terminated 

upon the approval of at least seventy-five percent (75%) of all Association members eligible 

to vote, and no amendment is eƯective unless recorded in the Clare County Register of 

Deeds. 

White Birch Lakes Recreational Association consists of seven (7) platted subdivisions and 

various common elements deeded to it by the original developers. The subject parcels 

constitute common areas within those platted subdivisions, held and maintained 

exclusively for the benefit of Association members.

Page 2

2 

 

The restrictions recorded against the subject parcels are permanent deed restrictions that 

run with the land and are part of the chain of title. They are not internal Association policies 

or bylaws—they are recorded encumbrances binding on the Association and any future 

owner, enforceable by law. They can only be removed by a vote of at least 75% of all eligible 

Association members, and any such change must itself be recorded with the Clare County 

Register of Deeds to be eƯective. Because these restrictions so severely limit what the 

property can be used for and who can use it, they directly reduce the value of the subject 

parcels for assessment purposes. 

State Tax Commission Bulletin 1 of 1990 addresses the valuation of community property in 

recorded, platted subdivisions. It recommends that assessing oƯicers review the deed 

restrictions placed on common elements, and recommends that a zero assessed value be 

entered for certain types of common elements whose value is already reflected in the sales 

prices of the lots in the subdivision. The types of common elements identified in the 

Bulletin for zero assessment include: a park reserved solely for subdivision lot owners; a 

boat ramp or lake access reserved solely for subdivision lot owners; and a community 

building, swimming pool, or tennis court reserved solely for subdivision lot owners. The 

subject parcels fall within one or more of these categories. The Bulletin also specifies that 

this zero-assessment treatment applies only where

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001268

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: Petition Attachment - Facts and Argument

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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

Page 1

AA 

SE 

SIN 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

White Birch Lakes Recreational Association 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 

Township of Lincoln 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 010035 100 02 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X__real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X_Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as 401 Residential improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's X __ March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Clare 

County. The 

property or properties’ address is: 

4730 Lake Dr 

Farwell MI 48622 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Township of Lincoln 

Petitioner's legal residence or principal office address is: 

4730 Lake Dr 

Farwell MI 48622 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

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 

2026 

$158,800 

$79,400 

$59,931 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$0 

$0 

$0 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$158.800 

$79,400 

$59,931 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

That the deed restricted common

Page 4

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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

White Birch Lakes Recreational Association

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

4730 Lake Dr

City or Town

Farwell

State

Michigan

ZIP Code

48622

Telephone Number

9895882853

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

marie4wblra@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4730 Lake Dr

Farwell

Michigan

48622

Taxing Authority (City or Township)

Township Of Lincoln (CLARE) 

County

Clare

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

010-035-100-02

Classification of Property: Real (check one)

Residential (check one)

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

79400

Current Taxable Value as established by the Board of Review:

59931

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

0

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

0

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

0

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/ Marie A. Sherry

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286559313

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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

White Birch Lakes Recreational Association, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-001268

Township Of Lincoln, 

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: August 6, 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

AA 

SE 

SIN 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

White Birch Lakes Recreational Association 

i 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

Vv 

MTT Docket No. 

Township of Lincoln 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 010035 100 02 

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

Form addressing all other parcels at issue.) 

2. 

The property identified above is X__real ___personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? X_Yes ___ No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes ___No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

N/A 

6. 

The property identified above is classified as 401 Residential improved 

7. 

If the assessment or assessments at issue were protested, the protest was made 

to Respondent's X __ March 

July 

December Board of Review. 

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

Page 2

MTT Docket No. 

Page 2 of 4 

8. 

10. 

11. 

12. 

13. 

14. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal’s authority over the 

assessment or assessments at issue (attach additional page if necessary): 

N/A 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunal’s authority over the assessment or 

assessments at issue (attach additional page if necessary): 

N/A 

The property or properties at issue are located in Clare 

County. The 

property or properties’ address is: 

4730 Lake Dr 

Farwell MI 48622 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): Township of Lincoln 

Petitioner's legal residence or principal office address is: 

4730 Lake Dr 

Farwell MI 48622 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes ___No 

uniformity of the property or properties’ assessment 

the property or the properties’ exemption from ad valorem taxation 

under MCL 

The tax year(s) at issue are: 2026

Page 3

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunals authority over the prior 

tax year or years (attach additional page if necessary): 

N/A 

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 

2026 

$158,800 

$79,400 

$59,931 

17. 

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

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$0 

$0 

$0 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2026 

$158.800 

$79,400 

$59,931 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

That the deed restricted common

Page 4

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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

White Birch Lakes Recreational Association

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

4730 Lake Dr

City or Town

Farwell

State

Michigan

ZIP Code

48622

Telephone Number

9895882853

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

marie4wblra@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

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

4730 Lake Dr

Farwell

Michigan

48622

Taxing Authority (City or Township)

Township Of Lincoln (CLARE) 

County

Clare

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.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

If “Other”, please explain:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

010-035-100-02

Classification of Property: Real (check one)

Residential (check one)

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

79400

Current Taxable Value as established by the Board of Review:

59931

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

0

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

0

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

0

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/ Marie A. Sherry

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26052286559313

Supporting Waiver Documents:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

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.