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Chik - BOR Decisions (2025).pdf

James Staros, Petitioner V Township Of Chikaming, Respondent · 25-002714-TT

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Page 1

05/12/2025 

12:55 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

CHIKAMING TOWNSHIP ASSESSOR 

13535 RED ARROW HIGHWAY 

HARBERT, MI 49115 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

07-0026-0001-07-5 

6476 WARREN WOODS 

STAROS JAMES & STAROS MELISSA 

5308 W Warner Ave 

BEG 148.3' 

E OF NW COR SEC 26 T7S R20W TH E 159' TH 

Chicago, IL 60641 

SO0DEG11'31"W 164.77’ TH W 159' TH NOODEG11'31"E 164.77" 

TO POB 

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 

07-0026-0001-07-5 

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

Board of Review Comments 

[2025 

ORIGINAL ASSESSED VALUE 

294,100 

| 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

234,000 

| 

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

2025 

ORIGINAL TAXABLE VALUE 

251,460 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

234,000 

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

Page 2

Michigan Department of Treasury 

# 

7 

618 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

James Staros and Melissa Staros 

Sally A. Taylor, Attorney for Owner 

Township or City 

County 

Township of Chikaming 

Berrien 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

11-07-0026-0001-07-5 

Protested Item 

[x] Assessed Value 

[x] Tentative Taxable Value 

| Classification 

J Qualified Agricultural 

P 

E 

ti 

1. PROTEST OF ASSESSMENT 

rrp Sepia 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$294,100 

$335,074 

$251,460 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

J Agricultural 

] Industrial 

] Timber Cutover 

[ll Utility (Personal Property Only) 

[] commercial 

["] Residential 

["] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

On September 22, 2023, Owner purchased parcel 11-07-0026-0001-07-5 through a third party, long-arm transaction. 

The purchase price, representing fair market value of the property was $325,000. 

Accordingly, the taxable value and 

the assessed value for 2024 should have been one-half of the fair market value, which was the purchase price, for a 

value of 162,500. 

The 2025 taxable value with the 3.1% increase for 2025 should then 

be 167,537. Closing 

statement, appraisal and comparables attached. 

CERTIFICATION 

WAT MN DohN 

Moons EQ 

|" March 

12, 2025 

Address 

Lo) 

Lo 

Phone Number 

685 W. Mdin Street, 

ton Harbor, MI(49022 

(269) 983-0325 

www.michigan.govitreasury

Page 3

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

404S- 0%4 

Parcel “N-07-0624- 000 /—- 071-S 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state 

[Denied 

[Al Assessed Value Changed From | 257% V7 rid 

to| 

L377 per 

1 

Record of vote - Board or three member committ 

Chairperson: 

)] Yes | 

| No ZZ 

Merve IY] Yes []No 

Ja 

Member: 

[ | Yes 

[ | No a 

Reason for board action 

TA 

rae C 

If you disagreé with the decison of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural 

Personal Property may be appealed by July 31. The petition must be filed on a Michi gan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J Denied 

 [X Tentative Taxable Value Changed From _ 2% 7 4/6 

to_ 

A334 ore 

Record of vote - Board or three member commits 5 

7 

Chairperson: [J Yes 

[| No Er 

4 

Member: XI Yes [No 5 

Member: [| Yes [ 

| No 

i 

Initials 

Initials 

Reason for boa 

ion 

ios 

JIC 

If you disagrée with the decision of the Board of Review re garding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be a| ppealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. 

Michigan Tax Tribunal forms are available at www.michig an.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: 

—_ 

Member: 

—— 

Member: 

_— 

P 

J Yes 

[] No 

Initials 

OJ Yes 

J No 

Initials 

OJ Yes 

LJ No 

Initials 

Reason for board action 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission 

at P.O. Box 30471, Lansing, MI 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

J] Exemption Request Denied 

[] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

irperson: 

J 

Member: 

—— 

Member: 

_— 

Cha 

pers 

0 Yes 

OJ No 

Initials 

embe 

0 Yes 

OJ No 

Initials 

m 

UJ Yes 

OJ No 

Initials 

Reason for board action 

If you disagree with the decision of the Board of Review re 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48 

approved by the Michigan Tax Tribunal. 

Michigan Tax Tri 

5. ADJOURNMENT 

r 

y 

. 

Date 

of Final adjoyrnm 

7, 

‘of Review 

— 

207 

<2, 

4 

4 7 > 

J 

garding tentative taxable value, you may appeal that decision by filing a petition with the 

909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form 

ibunal forms are available at www.michigan.gov/taxtrib. 

” 

Ja 

Board of Rei 

etary Signature 

Date 

J 

~~. AT 

= 

g 

Mareh42-2025" 

/ C7

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