William L Lawson Jr Trust Petitioner V Township Of Hamilton Respondent
- Petitioner
- William L Lawson Jr Trust
- Respondent
- Township Of Hamilton
Case overview
- Docket number
- 26-000620-TT
- Status
- Disposed
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Van Buren
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Order of Dismissal | Not recorded | Not recorded | 09/03/2026 | Not recorded | Download |
| 8 | Answer was received | RESP | Not recorded | 08/06/2026 | Not recorded | Download |
| 7 | Order Extending P's Default | Not recorded | 5 | 08/04/2026 | Not recorded | Download |
| 6 | Order of Partial Dismissal | Not recorded | Not recorded | 07/06/2026 | Not recorded | Download |
| 5 | Order of Default of Petitioner | Not recorded | Not recorded | 07/06/2026 | Not recorded | Download |
| 4 | Petition has been verified | Not recorded | 1 | 07/06/2026 | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 07/02/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | Not recorded | Not recorded | 04/15/2026 | Not recorded | Download |
| 1 | A petition was received. | Not recorded | Not recorded | 04/15/2026 | Not recorded | Download |
Documents
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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 L Lawson Jr Trust, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Hamilton Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that Petitioner was placed in default on July 6, 2026, because Petitioner appealed multiple parcels but did not file copies of the notices giving rise to the appeal for all parcels involved. On August 4, 2026, the Tribunal extended the time for Petitioner to cure the default by an additional 14 days, and they have failed to respond. Petitioner has not complied with either order, and the latter stated that “failure to comply with this Order may result in the dismissal of the case” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should consider before imposing the sanction of dismissal. Those factors are: (1) whether the violation was wilful or accidental; (2) the party's history of refusing to comply with previous court orders; (3) the prejudice to the opposing party; (4) whether there exists a history of deliberate delay; (5) the degree of compliance with other parts of the court's orders; (6) attempts to cure the defect; and (7) whether a lesser sanction would better serve the interests of justice.2 Here, Petitioner’s failure to comply with multiple orders has established a history of deliberate delay. As a result, giving careful consideration to the factors involved and considering all options in determining what sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser sanction would not be appropriate in light of Petitioner’s history of noncompliance in this case. Therefore, IT IS ORDERED that this case is DISMISSED. This order resolves all pending claims in this matter and closes this case. 1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 2 Id. at 149.
Page 2
MTT Docket No. 26-000620 Page 2 of 2 APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. A motion for reconsideration must be filed with the Tribunal with the required filing fee within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing system; it must be filed by mail or personal service. The fee for the filing of such motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless the Small Claims decision relates to the valuation of property and the property had a principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to electronic service, and proof demonstrating that service must be submitted with the motion. Responses to motions for reconsideration are prohibited and there are no oral arguments unless otherwise ordered by the Tribunal. Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. Entered: September 3, 2026 By: /s/ Patricia L. Halm smm 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
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Page 1
RECEIVED
AUG 1 0 2006
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
s
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / UNCAPPING
MTT DOCKET NO,
_26-000620
Section 1: Respondent’s Contact Information
Unit of Government
HAMILTON AND LAWRENCE TOWNSHIP
Malling Address {No., Street, P.O. Box or Rural Route):
PO BOX 35
City or Town:
State:
ZIP Code:
DECATUR
mi
49045
Telephone Number: 269-655-1144
Emali Address (do not enter unless you want MTT to send ali correspondence via email):
BEN.APGLLC@GMAIL.COM
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name:
ML:
Last Name:
BEN
A
BROUSSEAU
Firm Name (if any):
Mailing Address (No., Streat, P.O. Box or Rural Route):
PO BOX 35
City or Town:
State:
ZIP Code:
DECATUR
Mi
49045
Tetephone Number: 269-655-1144
Email Address (do not enter unless you want MTT to send all correspondence vie email):
BEN.APGLLC@GMAIL.COM
Section 3: Subject Property Information
Are the parcels fisted by Petitioner contiguous or adjoining?
if no, list all parcels that are adjoining in separate groupings. Attacha
separate sheet if necessary.
Yes
Im No
[} Not Applicable
Does the subject property have a Principal Residence Exemption of 50% or more for ail tax years at issue?
ves
[J NoPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
.
GOVERNOR
]
LANSING
DIRECTOR
Section 4: Explain Your Answer to this Appeal
THE PETITIONER IS APPEALING THE ASSESSMENT AND TAXABLE VALUE
INCREASES ON TWO PARCELS. ONE OF THE PARCELS IS LOCATED IN
HAMILTON TOWNSHIP AND THE PETITIONER DID ATTEND THE 2026 MARCH
BOARD OF REVIEW. THE PETITIONER DID NOT ATTEND THE 2026 MARCH
BoD, QF REVIEW FOR THE OTHER PARCEL LOCATED IN LAWRENCE
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
No
If yes, chack which BOR Petitioner attended:
March
0 July
[1] December ON
1 OF 2 PARCELS.
If the July or Decembar BOR revised the assessment(s) at issue, did it have authority? [| Yes
OJ No
If yes, cite the Board's authority.
Was the assessment at Issue established as the result of a clerical error or mutual mistake of fact? [Wm] Yes
No
If yes, explain
Is Petitioner appealing from a State Tax Commission Order?
[J ves
#No
If so, what is the issus 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?
Section 6: Valuation Information *use the multipte parcel form for additional, contiguous parcels.
Parcet Number:
SEE MULTIPLE PARCEL ATTACHMENT
Classification of Properly:
Real]
Personal
{J (chsck one)
Agricultural (1
Commercial 1
Industrial [1
Residential 3
Timber-Cutover [1
Developmentai{]
Utility 0 (check one)Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
GOVERNOR
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
LANSING
MARLON 1. BROWN, DPA
DIRECTOR
MULTIPLE PARCEL ATTACHMENT TO ANSWER FORM
VALUATION APPEAL
MTT DOCKET NO.
_26-000620
Respondent’s Contact Information:
Local Unit of GovernmentiFirst Name:
mi
Last Name:
BEN
A
BROUSSEAU
Valuation Information
Parcel Number: 80
1 0 00 1
002
1 1
Classification of Property:
Real
Personal L] (check one)
Agricultur§]
Commeralat{]
Industrial)
Residential #2
Timber-Cutover [J
Davalopmentat 0
Utility {J (check one)
Assessed Vaile (also known aa State Equalized Value) established
| Taxable Value established by the Board of Review:
by the Board of Review:
“7277, [Cire]
206,196
What do you believe is the fair market valu (also known as true cash value)?
1,455,800
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by 8)
727,900
assessed valus)
206,196
Valuation Information
Parcel Number:
80-1 3-036-002-00
Classification of Property:
Reali
Personal
(1 (check one)
Agriculturfl
Commerciat [1
IndustriatT]
Residential
J
Timber-Cutover (J
Davelopmentat [J
Uulity [J (check one)
Assessed Vwiue’(also known as State Equalized Vatue) established
| Taxable Value established by the Board of Review:
3)
!
y the Board of Review:
/ 2,77
|=04%)
44,895
245,800
What do you beligve is the fair market value (also known as true cash value)?
What do you believe is the assessed value? (multiply true cash
value by 5) 122,900
What do you belleve is the taxable value? {cannot exceed
assessed value)
44,899
Valuation Information
Parcel Number;
Classification of Property:
Real L]
Personal [J {check one)
Agricuitural C1
Commercial
[J
industrial 3
Residential
[J
Timber-Cutover (1
Davelopmental [1
Utility {J (chack one)
Assessed Value (also known as State Equalized Value) established
by the Board of Review:
Taxable Value established by the Board of Review:Page 4
202 PEeser CRED Parcel Number: 80~10-001-002-11 Jurisdiction: HAMILTON TOWNSHIP County: Van Buren Printed on 08/04/2026 Grantor Grantee Sale Sale Inst. Terms of Sale Liber Verified Prent. Price Date Type & Page By Trans. LAWSON WILLIAM L JR LAWSON WILLIAM IL JR TRUST 0 11/21/2016 QC 03-ARM'S LENGTH 1644-813 OTHER 0.0 Property Address Class: AGRICULTURAL-IMPRO Zoning: AG Building Perxmit(s) Date Number Status 47367 72ND AVE School: DECATUR PUBLIC SCHOOLS 05/21/2006 06-009 FINISHED P.R.E. 100% 03/28/2003 Owner's Name/Address MEP #: 2-A1 LAWSON WILLIAM L JR TRUST 2026 Est TCV 1,466,633 TCV/TFA: 991.64 47367 72ND AVE et / . DECATUR MI 45045 X Improved Vacant Land Value Estimates for Land Table 10101.AGRICULTURAL Public * Factors * Improvements Description Frontage Depth Front Depth Rate %Adj. Reason Value — Dirt
Page 5
Res
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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 L Lawson Jr Trust, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Hamilton Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on July 6, 2026, because Petitioner is appealing the tax assessment for Parcel No. 80-10-001-002-11 and Parcel No. 80-13-036-002-00, but failed to file a copy of the notice giving rise to the appeal, i.e., Board of Review (BOR) decision for Parcel No. 80-13-036-002-00.1 Petitioner was required to cure the default by obtaining a copy of the BOR decision for Parcel No. 80-13-036-002-00 from Respondent and filing a copy with the Tribunal within 14 days. Petitioner has had ample time to comply, yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.2 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a copy of the BOR decision for Parcel No. 80-13-036-002-00, (2) file a Motion to Set Aside Default, and (3) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 1 The order further stated, “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).” 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 “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. 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 2
MTT Docket No. 26-000620 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.4 Entered: August 4, 2026 By: /s/ Patricia L. Halm kac 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 4 See also MCL 205.732.
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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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: July 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 1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).4 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: July 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 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.5 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).6 Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By: /s/ Patricia L. Halm Entered: July 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 5 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 6 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner is appealing multiple parcels and did not submit a copy of all notices giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the missing notices within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner 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.1 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: /s/ Patricia L. Halm Entered: July 6, 2026 1 “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. 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 2
MTT Docket No. 26-000620 Page 2 of 2 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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner is appealing multiple parcels and did not submit a copy of all notices giving rise to the appeal (i.e., notice of action taken by Board of Review, uncapping notice, PRE denial notice, final assessment notice, etc.), as required by TTR 279. As such, Petitioner must submit the missing notices within 14 days of the entry of this order. Therefore, IT IS ORDERED that Petitioner 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.2 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: /s/ Patricia L. Halm Entered: July 6, 2026 2 “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. 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 4
MTT Docket No. 26-000620 Page 2 of 2 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 5
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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in the above-captioned case and finds
Page 6
MTT
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name William M.I. Last Name/Company Name Lawson Mailing Address (No., Street, P.O. Box or Rural Route) 47367 72nd Ave City or Town Decatur State Michigan ZIP Code 49045 Telephone Number 269-423-8070 Fax Number E-mail Address wlawson49045@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name William M.I. Last Name Lawson Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 47367 72nd Ave City or Town Decatur State Michigan ZIP Code 49045 Telephone Number 2694238070 Fax Number E-mail Address wlawson49045@gmail.com Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 47367 72nd Ave
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Decatur Michigan 49045 Taxing Authority (City or Township) Township Of Hamilton (VAN BUREN) County Van Buren Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal I am a farmer who is 86 years old, my family farm was established in 1863. I am a registered one owner family farm in the State of Michigan for over 150 years. I dispute the increasing valuation of my land year after year as I am taxed on this taxable increase valuation. I am appealing the taxation of my property which is not producing crops that are increasing in value, they are decreasing in value. I should be taxed on my output instead of the fictious increased valuation of my land. My assessed value is going up by 10-15% each year. This is wrong. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025, 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 80-10-001-002-11 Classification of Property: Personal Agricultural
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 733300 Current Taxable Value as established by the BOR: 206196 What do you believe is the fair market value (also known as True Cash Value)? 412392 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 206196 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 70000 Parcel Identification Number: 80-13-036-002-00 Classification of Property: Personal Agricultural Current Assessed Value (also known as State Equalized Value) as established by the BOR: 122900 Current Taxable Value as established by the BOR: 44899 What do you believe is the fair market value (also known as True Cash Value)? 43719 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 21860 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 24000 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ William Lawson Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over
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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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, 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: July 2, 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
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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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, 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: July 2, 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
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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 L Lawson Jr Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000620 Township Of Hamilton, 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: July 2, 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
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03/11/2026 04:15 PM 2026 BOARD OF REVIEW DECISION FROM HAMILTON TOWNSHIP ASSESSOR BEN BROUSSEAU PO BOX 35 DECATUR MI 49045 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 80-10-001-002-11 47367 72ND AVE 2-Al 1-4-15 750-410 825-77 854-338 979-606 1028-1 1410-913 LAWSON WILLIAM L JR TRUST 1423-930 1469-810 1644-813 *** NWFR1/4 OF NEFR1/4 OF Bech TR 46045 SEC. ALSO N 15 R OF NFR1/2 NWFR1/4 OF SEC & A STRIP ECA OF LAND OFF E END OF SD NFR1/2 NWFR1/4 WIDE ENOUGH TO MAKE IN ALL 38 A. ALSO N 15.33 A OF S172 NEFR1/4 OF SEC. ALSO S 673' OF NEFR1/4 OF SD NEFR 1/4 OF SEC. ALSO BEG AT CEN OF SEC, TH NOD16'40"E ALG N& THIS PROPERTY IS CLASSIFIED 101 (AGRICULTURAL-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 80-10-001-002-11 They have made the following determination based on the information you supplied. Board of Review Comments REDUCED TO BETTER REFLECT MARKET VALUE. [2026 ORIGINAL ASSESSED VALUE 733,300 [2026 "BOARD OF REVIEW" ASSESSED VALUE 727,900 (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 206,196 | 2026 "BOARD OF REVIEW" TAXABLE VALUE 206,196 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 | 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
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name William M.I. Last Name/Company Name Lawson Mailing Address (No., Street, P.O. Box or Rural Route) 47367 72nd Ave City or Town Decatur State Michigan ZIP Code 49045 Telephone Number 269-423-8070 Fax Number E-mail Address wlawson49045@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name William M.I. Last Name Lawson Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 47367 72nd Ave City or Town Decatur State Michigan ZIP Code 49045 Telephone Number 2694238070 Fax Number E-mail Address wlawson49045@gmail.com Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 47367 72nd Ave
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Decatur Michigan 49045 Taxing Authority (City or Township) Township Of Hamilton (VAN BUREN) County Van Buren Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal I am a farmer who is 86 years old, my family farm was established in 1863. I am a registered one owner family farm in the State of Michigan for over 150 years. I dispute the increasing valuation of my land year after year as I am taxed on this taxable increase valuation. I am appealing the taxation of my property which is not producing crops that are increasing in value, they are decreasing in value. I should be taxed on my output instead of the fictious increased valuation of my land. My assessed value is going up by 10-15% each year. This is wrong. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025, 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 80-10-001-002-11 Classification of Property: Personal Agricultural
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 733300 Current Taxable Value as established by the BOR: 206196 What do you believe is the fair market value (also known as True Cash Value)? 412392 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 206196 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 70000 Parcel Identification Number: 80-13-036-002-00 Classification of Property: Personal Agricultural Current Assessed Value (also known as State Equalized Value) as established by the BOR: 122900 Current Taxable Value as established by the BOR: 44899 What do you believe is the fair market value (also known as True Cash Value)? 43719 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 21860 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 24000 Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ William Lawson Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over
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