William B Sullivan, Petitioner V Township Of Casco, Respondent

Page 1

Michigan Department of Treasury, 

Oe 1.08 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of PA. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice fo be used by the local assessor. 

L-4400 

1833 

FROM: CASCO TOWNSHIP-ALLEGAN COUNTY 

KELLY JELLISON ASSESSOR 

PARCEL NUMBER: 

53710 PULVER RD 

’ 

THREE RIVERS, Mi 49093 

PROPERTY ADDRESS: 

7143 MAPLE AVE 

PARCEL IDENTIFICATION 

03-02-181-237-00 

SOUTH HAVEN, MI 49090 

OWNER'S NAME & ADDRESS/PERSON: NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

- 

i 

4. STATE EQUALIZED VALUE (SEV): 

173,300 

350,700 

9% Exempt As "Homeowners Principal Residence": 

.00% 

Hkh dk HHA ATTO**5-DIGIT 49090 

“Qualifi 

: 

oe 

00% 

SULLIVAN 

W 

& 

C TRUST 

& ANN 

T 

% Exempt As "Qualified Agricultural Property 

po" ” 

7143 MAPLE AVE 

. 

% Exempt As 

"MBT Industrial Personal": 

00% 

SOUTH HAVEN, 

MI 49090-9647 

o 

% Exempt As "MBT Commercial Personal": 

.00% 

oo 

| EU EEE 

fru 

Ly [LL A ER 

Exempt 

As "Qualified Forest Property": 

O Yes 

XI No 

i 

Exempt 

As "Development Property": 

[Yes 

[X] No 

LEGAL DESCRIPTION: 

LOTS 237 & 238 GLENN SHORES NO 1 SEC 6 T1N R16W. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decréase your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

. 

: 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

$9122 

YEAR: 

2024 

YEAR: 

202 

CURRENT YEAR 

| 

1. TAXABLE VALUE: 

173,300 

350,700 

177,400 

2. ASSESSED VALUE: 

173,300 

350,700 

177,400 

177,400 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS 

6. Assessor Change Reason: 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

A 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

KELLY JELLISON 

Phone: 

(269) 591-0289 

Email Address: 

March Board of Review Appeal Information. The board of review will meet at the following dates and times: 

PLEASE TAKE NOTICE THAT THE BOARD OF REVIEW WILL MEET AT THE TOWNSHIP HALL,107TH AVE, SOUTH HAVEN, MI 

49090 TO EXAMINE AND REVIEW THE 2025 ASSESSMENT ROLL. THE BOARD WILL CONVENE ON THE FOLLOWING DATES 

FOR THE HEARING OF APPEALS OF ASSESSMENTS OR TAXABLE VALUES, POVERTY EXEMPTIONS, AND PARCEL 

CLASSIFICATION APPEALS AND/OR CURRENT YEAR QUALIFIED AGRICULTURAL DENIALS. PLEASE CALL TO SCHEDULE AN 

APPOINTMENT. WEDNESDAY, MARCH 12TH, 2025, 9:00 AM TO 12:00 PM AND 1:00 PM TO 4:00 PM, AND THURSDAY, MARCH 

13TH, 2025 2:00 PM TO 5:00 PM AND 6:00 PM TO 9:00 PM.

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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: 25-003303

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 25-003303 2025 notice of assessment_09182026

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

03/14/2025 

04:22 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CASCO TOWNSHIP-ALLEGAN COUN 

KELLY JELLISON ASSESSOR 

53710 PULVER RD 

THREE RIVERS, MI 49093 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

03-02-181-237-00 

7143 MAPLE AVE 

SULLIVAN W & C TRUST & ANN T 

7143 MAPLE AVE 

SOUTH HAVEN MI 49090 

LOTS 237 & 238 GLENN SHORES NO 1 SEC 6 TIN R16W. 

“THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

03-02-181-237-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

CHANGED CLASS TO REFLECT MARKET VALUE 

2025 

ORIGINAL ASSESSED VALUE 

350,700 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

295,000 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

350,700 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

295,000 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

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: 25-003303

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 25-003303 2025 board of review decision_09182026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

Borrower 

NA 

~ 

a 

File No. 

12343 

| Property Address 

7143 Maple Ave 

EE 

City 

South Haven 

County 

Allegan 

Lender/Client 

Bill Sullivan 

State 

ai 

ZipCode 49090 

TABLE OF CONTENTS 

GP Residential Certifications Addendum 

GP Residential... 

Additional Comparables 4-6 

. 

» 

Supplemental Addendum W/SIQ DIOCK .......ccccvvscuussssmsssssmssssssmssemssssssssssssssssssssssssssss sss 

Land Sales ......... 

Location Map 

Building Sketch (Page - 1) 

Building SKEtCh (PAGE = 2) 

.cvovvuvevesrrecesssessmmsesessssmssascscsis 

Subject Photos 

Subject Photos 

Subject Photos 

EL 

Subject Photos 

Subject Photos Interior 

Subject Photos Interior ... 

Comparable Photos 1-3 

Comparable Photos 4-6 

Location Map ....... 

License 

E&O Policy .... 

Form TOCP - "TOTAL" appraisal software by a la mode, inc. - 1-800-ALAMODE

Page 2

Assumptions, Limiting Conditions & Scope of Work 

FleNo: 

12343 

3 

Cty: South Haven 

State: MI 

Zip Code: 48090 

143 Maple Ave, South Haven, MI 49090 

Address: 

610 N Maple St, Saugatuck, MI 49453 

STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS 

- The appraiser wil not be responsible for matters of a hg nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is marketable 

of it being under responsible ownership. 

‘The appraiser may have provided a sketch in the appraisal report 

to show approximate dimensions of the improvements, and any such sketch 

is Included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. Unless otherwise indicated, a Land. Survey 

| 

- It so Indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other 

| 

data sources) and has noted in the appraisal report whether the subject site Is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she 

| 

- The appraiser will ot give testimony o appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made 

|. 

| beforehand. 

| 

| 

- Ifthe cost approach is included In this appraisal, the appraiser has estimated the value of the land in the cost approach at its highest and best 

| 

use, and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction 

{ with any other appraisal and are invalid if they are so used. Unless otherwise specifically indicated, the cost approach value is not an insurance 

| value, and should not be used as such. 

}i..{ 

- The appraiser has noted in the appraisal report any adverse conditions (including, but not fimited to, needed repairs, depreciation, the presence 

| 

of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property, or that he or she became aware of during the 

H normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any 

i hidden or unapparent conditions of the property, or adverse environmental conditions (including, but not limited to, the presence of hazardous 

| wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that here are no such conditions and 

makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any 

b{ 

such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the 

| 

appraiser is not an expert in the field of environmental hazards, the appraisal

Page 3

Cer

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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: 25-003303

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Evidence

Attachment File Name: 25-003303 appraisal_09182026

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 I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

William B. Sullivan 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No.25-003303 

. 

Casco Township (Allegan County) 

A 

Respondent(s) 

PROOF OF SERVICE 

William B. Sullivan 

. 

states that on September 14,, 2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the 2025 Notice of Assessment 

relative to the, above- captioned matter upon: 

Een) 

Pe, 

=X Pecice 

Deets iow 

[Provide name and addre88 of f the party/people being served] 

Kelly Jellison 

7104 107th Street 

South Haven, Michigan 49090 

re B00 

[Signature of person who is serving/mailing copy] 

William B. Sullivan 

[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

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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: 25-003303

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Misc Documents

Attachment File Name: 25-003303 proof of service_09182026

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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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

William B Sullivan,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-003303

Township Of Casco, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

October 28, 2026 

HEARING TIME:

1:00 PM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

731891219 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-003303

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying

Page 3

M

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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

William B Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003303

Township Of Casco,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

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

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

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

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

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

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

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

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

will be published.

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

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

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

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

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

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

Page 2

MTT Docket No. 25-003303

Page 2 of 6

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

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

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss

Page 3

STA

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Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

William B Sullivan 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-003303 

Casco Twp (Allegan County) 

, 

Respondent(s) 

PROOF OF SERVICE 

Casco Twp / Kelly Jellison 

states that on 09/18/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Property Tax Appeal Answer Form relative to the above-captioned matter upon: 

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

William B Sullivan 

7143 Maple Ave 

South Haven MI 49090 

4! { Jo [1 

Janatury of 

person who is s serving/mailing copy] 

” Ss “0° 

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

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Page 1

03/14/2025 

04:22 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CASCO TOWNSHIP-ALLEGAN COUN 

KELLY JELLISON ASSESSOR 

53710 PULVER RD 

THREE RIVERS, MI 49093 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

03-02-181-237-00 

7143 MAPLE AVE 

SULLIVAN W & C TRUST & ANN T 

7143 MAPLE AVE 

SOUTH HAVEN MI 49090 

LOTS 237 & 238 GLENN SHORES NO 1 SEC 6 TIN R16W. 

“THIS PROPERTY 

1S CLASSIFIED 

401 (RESIDENTIAL-IMPROVEDy 

— ~~~ 

~~ 

——= 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 03-02-181-237-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

CHANGED CLASS TO REFLECT MARKET VALUE 

| 2025 ORIGINAL ASSESSED VALUE 

350,700 

] 

: 

| 2025 

"BOARD OF REVIEW" ASSESSED VALUE 

295,000 

) 

| 

(If the above amounts are the same, no revisions have occured) 

2025 ORIGINAL TAXABLE VALUE 

. 

350,700 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

+ 295,000 

2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

mn 

. 

Co 

en 

] 

. 

Ploase feel free to contact 

the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to ‘accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www. michigan.gov/taxtrib/0,4677,7-187-38254---,00 htm!

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003303

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government Township Of Casco (ALLEGAN)

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

Kelly

M.I.

Last Name

Jellison

Firm Name (if any)

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

7104 107th Ave

City or Town

South Haven

State

Michigan

ZIP Code

49090

Telephone Number

269-591-0289

Fax Number

E-mail Address

kelly@assessingsolutions.com

Section 3: Subject Property Information

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

No

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

Petitioner appealed the value at March Board of Review 2025. The board adjusted the SEV to 295,000 creating a True Cash Value of 590,000. Petitioner purchased 

property for 589,500 October 17, 2024. The petitioner submitted an appraisal conducted in May of 2025, 2 months after the board of review. 

Section 5: Jurisdictional Issues

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

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

If yes, check which BOR Petitioner attended: March

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? March*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? No

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?

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

If Yes, check which BOR Petitioner attended:

Tax Year(s) denied:

List the date the exemption was denied:

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

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

Parcel Identification Number:

03-02-181-237-00

Classification of

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

RE7=TVED 

JUL 0205 

MICHIGA| 

N TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

- 

PROPERTY TAX APPEAL.PETITION FORM 

VALUATION / 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) 279, 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 

William 

B. 

Sullivan 

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

50 W. Washington Blvd., Suite 2410 

City or Town 

State 

ZIP Code 

Chicago 

IL 

60602 

Telephone Ne 708-692-5555 

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

judgesullivan84@gmail.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

7143 Maple,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

[3 Poverty Exemption 

[Od Taxable Value Only (calculation) 

[} Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[0 

Etigible Manufacturing Personal Property (ESA) 

[Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Petitioner procured an independent reai estate appraisal of the subject property. The 

Casco Township Board of Review determined the "effective" market value of the 

property as $590,000. The attached appraisal, conducted in May of 2025, appraises the 

subject property at $570,000. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[I] No 

if Yes, check which BOR you attended AND attach the BOR decision; WN 

varch 

O July 

[] December 

NL 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[J Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

03-02-181-237-00 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential

Page 4

STATE OF

Page 5

ST

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

William B Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003303

Township Of Casco,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 2, 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

William B Sullivan,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-003303

Township Of Casco,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 2, 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

William 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

RE7=TVED 

JUL 0205 

MICHIGA| 

N TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

- 

PROPERTY TAX APPEAL.PETITION FORM 

VALUATION / 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) 279, 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 

William 

B. 

Sullivan 

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

50 W. Washington Blvd., Suite 2410 

City or Town 

State 

ZIP Code 

Chicago 

IL 

60602 

Telephone Ne 708-692-5555 

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

judgesullivan84@gmail.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property's address] 

7143 Maple,

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

True Cash and Taxable Value 

[3 Poverty Exemption 

[Od Taxable Value Only (calculation) 

[} Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[0 

Etigible Manufacturing Personal Property (ESA) 

[Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Petitioner procured an independent reai estate appraisal of the subject property. The 

Casco Township Board of Review determined the "effective" market value of the 

property as $590,000. The attached appraisal, conducted in May of 2025, appraises the 

subject property at $570,000. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[I] No 

if Yes, check which BOR you attended AND attach the BOR decision; WN 

varch 

O July 

[] December 

NL 

If No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[J Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

03-02-181-237-00 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential

Page 4

STATE OF

Page 5

ST

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.