24-004042.pdf
Asset Link LLC, Petitioner V Township Of Kimball, Respondent · 24-004042-TT
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Page 1
Kimball Township RECEIVED 2160 Wadhams Rd. Kimball, Michigan 48074 AUG 0 1 2025 (810) 987-9797 FAX (810) 982-2342 MICHIGAN TAX TRIBUNAL July 28, 2025 The Honorable Patricia L. Halm Presiding Judge Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 RE: Docket #24-004042 Petitioner: Asset Link LLC/Parcel No. 74-25-715-0014-000 The Honorable Judge Halm: Enclosed is the Answer Form, Evidence and Record Card for the above- mentioned Michigan Tax Tribunal Appeal. Also enclosed is the Motion to Set Aside Default and proof of mailing to the Petitioner. If you have any questions in regard to this case, please contact me at 810-987- 9797, Ext. 128, or by email at sbiernat@kimballtownship.org Sincerely, A Ao Shawn Biernat, MAAO (3) Assessor, Kimball Township Enclosures
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO, 24-004042 Section 1: Respondent’s Contact Information First Name ML. Last Name Kimball Township Mailing Address (No., Street, P.O. Box or Rural Route) 2160 Wadhams Rd City or Town State ZIP Code Kimball Mi 48074 Telephone Number 810-987-9797, Ext 128 Email Address (do not enter unless you want MTT to send all correspondence via email) sbiernat@kimbalitownship.org Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information ) First Name mi Last Name Shawn M Biernat Firm Name (if any) . N Kimball Township Assessor Mailing Address (No., Street, P.O. Box or Rural Route) 2160 Wadhams Rd City or Town State ZIP Code Kimball Mi 48074 Telephone Number 810-987-9797, Ext 128 Email Address (do not enter unless you want MTT to send ali correspondence via emall) sbiernat@kimballtownship.org Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? OO Yes No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. ves no Not Applicable
Page 3
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 Respondent respectfully requests that this case be dismissed with prejudice. The basis of Petitioner's appeal is that the Kimball Township Assessor failed to administer the MTT ruling of 2023 docket #23-002484 that established a 2023 SEV and TV of 87,500 and that the assessor failed to use the 2023 revised TV in the capped value formula for 2024. As evidenced by the attached record card, the Tribunal's decision was entered and the 2023 and 2024 values were appropriately adjusted. A copy of the 2023 tax refund issued by the St Clair County Treasurer's Office and the 2024 tax bills are also attached to further confirm that the billing is correct for both years. On July 2, 2025, after receiving the MTT Order of Default, Respondent contacted the Petitioner at the phone number listed on the petition and requested that the petition be withdrawn. Respondent respectfully requests that, due to the MTT decision being processed and the appropriate taxes reflecting that decision, this case be dismissed. 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, check which BOR Petitioner attended: [4 March [J uuty [] December if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [] Yes [} No *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? [mm] Yes [i] No 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? 0 Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? Yes No if so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? O Yes O No If Yes, check which BOR Petitioner attended: [] March [] uly [J] December 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 a BOR? O Yes OJ No If Yes, check which BOR Petitioner attended: [] March [] July [J December 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: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *use the multiple parce! form for additional, contiguous parcels. Parcel Identification Number: 74-25-715-0014-000 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 116,300 (2023) Current Taxable Value as established by the BOR: 116,300 (2023) What do you believe is the fair market value (also known as True Cash Value)? 232,600 (2023) Multiply the True Cash Value by .6 and enter here. This Is your contention of Assessed Value. 116,300 (2023) If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Page 5
parcel
Number:
25-715-0014-000
Jurisdiction:
KIMBALL TOWNSHIP
County:
Saint Clair
Printed on
07/21/2025
Grantor
Grantee
i
sale
Sale
Inst
Terms of Sale
Liber
verified
prent.
{
Price
Date
Type
i& Page
iBy
Trans.
;
;
WILSON JACK
ASSET LINK LLC
16,000]
03/11/2022
[PTA
22°0UTLIER
|
[PROPERTY TRANSFER
160
[SECRETARY OF RUD
WILSON,
JACK
60,525]
08/24/2010
PTA
03-ARM'S LENGTH
7
TBUYER/SELLER
160.00
[SEC OF HUD
WILSON,
JACK A MARRIED MA
80,525]
08/18/2010
wD
U3ARM"S LENGTH
{L4071/P26
JBUYER/SELLER
100.00!
CTTINORTGAGE INC
{SECRETARY OF HUD
!
11705/1372010
(wb
21-NOT USED/OTHER
[L4047/7224
{BUYER/SELLER
100.00
Property Address
iCTass:
RESIDENTIAL-IMPRO [Zoning:
R-Z
R
[Building Permit(s)
H
Date
Number
Status
{T858 OMAR RD
Schoo:
PORT HURON AREA SCHOOL DIST
RES RE-ROOF
03/25/2024
[PB24-0028
[COMPLETE
i
iP.R.E.
0%
FENCE
+ 05/08/2008
P08-039
{COMPLETE
{owners Name/Address
MAP #: L-1337H1
ELECTRICAL
7705/0572008
[PE2008-026
{COMPLETE
ASSET LINK LLC
h
i
~
+
2014 HOLLAND AVE UNIT 379
;
2026 Est TCV Tentative|POLE BARN
03/14/2008
[P08-009
{COMPLETE
{PORT HURON,
MI 48060
IB3 [Improved
[Vacant
"land value Estimates for Land Table 0I5.SEC 9-13 PAVED/PH SD
:
TTPUBTiC
i
A
# Factors
*
;
Improvements
i Description
Frontage
Depth
Front
Depth
Rate %Adj.
Reason
value
}
3
i
SEC 9-13
PAVED 100.00 280.00 1.0000 1.0000
131
100
13,100
—
Dirt Roa
| value less than minimum value for this land table,
Minimum used.
15,000
Tax bescription
gravel Road
100 Actual
Front Feet,
0.64 Total Acres
Total
Est,
Land value
=
15,000
[OT 14 SUP JOHN WITZKE PLAT OF
faved Road
i
SPARLINGVILLE
sidewalk
| Land Improvement Cost Estimates
«
J
h
val
i Description
Rate
Size
% Goo
Cash
value
comments/InfTuences
—
|
[water
I o/w/p: 4in Ren. Conc.
8.18
1420
©
59
6,950
|
17/247/25~ RE-ROOF PERMIT FINALED 3/22/24.
|
jSewer
i D/W/P:
3.5 Concrete
6.86
78
59
316
|
EM
|
|Electric
| Fencing: Wire Mesh, #11
3.58
1400
84
4,210
i
[Gas
|
Total
Estimated Land Improvements True Cash value
=
11,476
9/13/22~ DECREASED CONCRETE AS LOSS AND
|
curb
|
LOSSES. ADJUSTED WPP TO BALCONY.
|
Istreet Lights
|
{INCREASED FENCE AS NEW AND ADDITIONS
Standard Utilities
(PRICED BY LINEAR FEET INSTEAD OF SF).
Mm
d
veil
|DECREASED LEAN TO AS LOSS AND LOSSES.MRF
[underground
Utils.
H
Topography of
9-28-13 PAC REMEASURED ADJ
SQ FT &
Site
1.758TY TO A 1.55TY,
AVG CC
Teval
Rolling
Low
1
High
i
tandscaped
i
Swamp
:
wooded
|
Pond
:
waterfront
:
|
Ravine
wetland
Year
Land]
Bui Tding!
Assessed
Board of | Tribunal/
TaxabTe|
H
value
!
value:
value
Review
Other
value
Who
When
what
[2026
Tentative
Tentative
Tentative]
| Tentative]
MRF 0870972022
INSPECTED
[2025
7,500
113,100
120,600]
PAC 09/28/2013
INSPECTED
[2024
7,500
112,700
120,200
120,200TT
CM
11/30/2012
DATA ENTER
[2023
7,500
108,800
116,300
87,5007,Page 6
Residential
Building
1 of
1
Parcel
Number:
25-715-0014-000
Printed
on
07/21/2025
Building Type
|
(3) Roof (cont.)
(11) Heating/Cooling
(15) Built-ins
(15)
Fireplaces
xX Wood Frame
Drywall
paneled
Plaster
iwood T&G
EAGER ng style:
[Trim
& pecoration
Electric Baseboard
Elec.
ceil.
Radiant
radiant
(in-floor)
X {SingTe Family
;
TEavestrough
Gas
071
Elec.
Appliance ATTow.
[Mobile Home
[Insulation
wood|
coal
Steam
Cook Top
Town Home
1|Front overhang
Forced ATT w/o DUCES
Dishwasher
IDupiex
liother overhang
X {Forced Air w/ Ducts
garbage Disposal
_
;
:
Bath
Heater
|A-Frame
(8 Interior
Forced Hot Water
|
vent Fan
Hot Tub
unvented Hood
vented Hood
(16)
Porches/bDecks
(17) Garage
Interior
1 Story
{Interior
2 Story
12nd/Same stack
{Two Sided.
i
jExterior
1 story
{Exterior
2 story
prefab
1 Story
i
(Prefab
2 story
H
{Heat Circulator
Area Type
Year Built: 2008
Car Capracity:
|
192
164
Treated Wood
Treated wood
40|wood Balcony
Class:
Cp
|
Exterior:
Siding
|
Brick ven.:
0
|
{stone ven.:
0
Common wall: Detache |
{Foundation:
42
Inch
(Finished
7:
1.5 STORY
ES Ix ord
Min
Electric wall Heat
Intercom
|
[Raised Hearth
lauto. Doors:
0
.
Space Heater
Jacuzzi Tub
Po
iMech.
Doors:
0
Yr Built
ReimodaTed [770
of Closets
wall/Floor Furnace
Jacuzzi
repl.Tub
|
wood Stove
Area:
1200
1955
1999
Tr
Direct-vented
Ga
[Lg TxJord” T
TSma
Forced Heat & Cool
oven
Class:
:
1% Good:
82
Condition: Average
Bo6TS
|
[STE XA-C
Heat Pump
Standard Range
tree
Age:
38
H
Storage Area:
[}] 0
{
Room List
L
i
3
:
:
+
“No Conc.
Floor:
;
Basement
(5) Floors
No Heating/Cooling
self Clean Range
|Floor Area: 2017
[tal Naa.
51st Floor
Kitchen:
Central
Air
sauna
Total
Base New: 279,024
E.C.F
Ind Eloor
other:
wood Furnace
Trash Compactor
(Total Depr Cost: 166,904
X 1.260
carport Area:
|
3|Bedrooms
other:
eT) Electric
Central vacuum
Estimated T.C.v.:
210,299
Roof:
|
n
Security System
i
:
|
(1) Exterior
[
(6) ceilings
J
= Service
5st est.
For Res.
ETdgr
1
SiRgTe Family
1.5 STORY
[Ee]
ETE 195%
|
TW SULA
:
Lo
No./qQual,
of
Fixtures
Te
1
|
1
TEX.
Tx
ord.
TTR
1(11)
Heating System:
Forced Air w/ Ducts
H
JAluminum/Viny
id
=e
1X
cid
jGround Area = 1389 SF
Floor Area
= 2017 §
i
Brick
id
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
% Good= 62/100/106790/55. 8
!
vinyl
(7) Excavation
“Hany Tx (Ave.
T
[Few
Economic Depreciation because of:
STC ORDER
{
HO
H
|
AEE
!
iX {Insulation
Basement:
0 S.F.
S—
Building
Areas
‘
-
Crawl: 1389 S.F.
G3) Plumbing
uilding A
(2) windows
.
S.F
Average Fixture(s) |Stories
Exterior
Foundation
size
Cost New
Depr.
Cost
Mal
Large
Stab:
©
-
13
h
1 story
siding
Crawl Space
133
Nan
T
os
FE
xture Bat
ix
i
Y
ix
i
{Height to Joists:
0.0
H
1.5 story
siding
Crawl Space
1,256
IX Ave.
X Ave.
=
2 Fixture Bath
Total:
223,298
124,600
i
|
small
|
(8) Basement
softner, Auto
other Additions/adjustments
God Sash
conc. BTock
softner, Manual
‘Metal
sash
i
|poured conc.
Solar Water Heat
|Deck
Vinyl sash
No Plumbing
|
Treated wood
ist
53%
5553
x Ionita on
Extra Toilet
|
Treated
Woo
,
:
i
i"
NX
a
|concrete Floor
Extra Sink
{Balcony
{Horiz.
Slice
1
—
Separate Shower
{wood salcony
40
1,652
922
{Casement
(9) Basement Finish
Ceramic Tile Floor |
[Double Glass
‘Recreation
SF
ceramic Tile wains Water/Sewer or
1
1.477
824
patio Doors
Living
SF
Ceramic Tub Alcove |
puptic sewer
1
1.477
824
Storms
& Screens
walkout poors
(B)
vent Fan
{
[No Floor
SF
Garages
.
(3)
Roof
(14) water/Sewer
iClass:
CD Exterior:
Siding Foundation:
42 Inch
(Unfinished)
TERE
campreTL_
#atkout Doors (A)
TT TRuBTYC Water
|
Base Cost
1200
,780
35,080
*82%
a
;
(10)
Floor Support
1 public sewer
H
:
;
ET
Ta ae
I
:
Totals:
279,024
166,904
Joists:
jwater well
INotes:
!
~iunsupported Len:
11000 Gal.
Septic
x
X |Ashphalt Shingle
Lents. sup:
12000 Gal.
septic
ECF
(015 NEIGH #15
N TWP
PH
SD)
1.260 => TCV:
210,299
IChitmney: VinyT
Lump
sum Items:
*** Information herein deemed reliable but not guaranteed
*¥Page 7
Agricultural Improvement Card 1 of 1 Building Type Year Built Class/Construction D,Pole Quality/Exterior Low Cost # of walls, Perimeter Lean-To, 60 Height 10 Heating System No Heating/Cooling Length/width/Area 10 xX 20 = 200 Cost New $1,866 Combined % Good 68/100/100/100 68.0 Depreciated Cost $1,269 + Unit-In-Place Items $0 Description, Size X Rate X % Good = Cost E.C.F. Xx .829 Est. True Cash value $1,052 Comments Total Estimated True Cash value of Agricultural Improvements / This Card: 1,052 Parcel Number: 25-715-0014-000 / All cards: #*%* tnformation herin deemed reliable but not guaranteed *** 1,052 Printed on 07/21/2025
Page 8
11/08/2024
ADJUSTMENT REPORT
Page:
1/5
.
:
2
i
10:30 aM
Current Record
D3:
County2023 Withchanges
SPEC.
POPULATION:
AD VALOREM+SPECIAL ACTS
REAL PROPERTY ONLY
ALL ADJUSTMENTS AS OF:
11/08/2024 THROUGH:
11/08/2024
ALL SEASONS
No:
1)
7425-715-0014-000, ASSET LINK LLC
BAL. AS OF
*
-
11/08/24
JULY BOR
DEC BOR
TRIBUNAL
STC
TREASURY
SPLIT
OTHER
ASSESSOR
COUNTY
RSC/FCLS
WIN PRE
FINAL
DIEF
TAXRBLE
116,300
87,500
87,500
-28,800
SEV
116,300
87,500
87,500
-28,800
PRE/MBT
%
0.0000
0.0000
0.0000
0.0000
PRE/MBT TAXABLE
0
0
[4
0
NON PRE/MBT TAXABLE
116,300
87,500
87,500
-28,800
PROP. CLASS
401
401
401
SCHOOL
74010
74010
74010
CLASSIFICATION
ADVIM
ADVLM
ADVIM
RESC/FCLSURE FLAG
OFF
OFF
OFF
VET EXEMPTION
None
None
None
ADJUSTMENT DATE
11/08/24
CASE/DOCKET
#
TRIBUNAL
OTHER INFO
2023
(S)
74 COUNTY OP
618.16
465.08
465.08
~153.08
(S)
74 STATE ED
697.80
525.00
525.00
-172.80
(S)
74010 SCH OP
2,093.40
1,575.00
1,575.00
-518.40
(8)
74010 SCH DEBT
354.71
266.87
266.87
-87.84
(S)
74010 SCH AID FC
0.00
0.00
0.00
0.00
(W)
25 TWP OP
86.81
§5.31
65.31
-21.50
(W)
74 SENIORS
92.84
69.85
69.85
-22.99
(W)
74 DRUGS
65.10
48.98
18.98
-16.12
(W)
74 LIBRARY
139.56
105.00
105.00
-34.56
(W)
74 PARKS
57.49
43.26
43.26
-14.23
(W)
74 RESA INTER ED
22.44
16.88
16.88
~5.56
(W)
74 RESA SPEC ED
267.79
201.47
201.47
~66.32
(¥)
74 RESA VOC ED
107.11
80.58
80.58
~26.53
(W)
74 COLLEGE
218.87
164.67
164.67
-54.20
(W)
74 VETERANS
6.00
¢.00
0.00
0.00
{W)
74 CNTY ROADS
29.01
21.83
21.83
~7.18
(W)
74 EMS
58.15
43.75
43.75
~14.49
{(W)
25 FIRE MILLAGE
174.45
131.25
131.25
-43.20
(S) SPECIALS
6.00
0.00
0.00
0.00
(@) SPECIALS
37.05
37.05
37.05
0.00
(V) SPECIALS
0.00
9.00
0.00
0.00
(S) ADMIN FEE
37.64
28.31
28.31
-9.33
(W) ADMIN FEE
13.56
10.29
10.29
-3.27
(V) ADMIN FEE
0.00
0.00
0.00
0.00
(8)
TOTAL TAXES
3,901.71
2,860.26
2,860.26
-941.45
(W) TOTAL TAXES
1,370.23
1,040.17
1,040.17
-330.06
(V) TOTAL TAXES
0.00
0.00
0.00
0.00
(*)
TOTAL TAXES
5,171.94
3,900.43
3,900.43
-1,271.51Page 9
07/21/2025 KIMBALL TwP 2024 PROPERTY #: 25-715-0014-000 SCHOOL : 74010 CLASS: 401 PRE/MBT %: 0.0000 TAXABLE VAL: 91,875 SEV: 120,200 . ASSET LINK LLC . TAXPAYER: 50720 CAND AVE UNIT 379 MORTGAGE CODE: PORT HURON, MI 48060 PROP ADDRESS: 1858 OMAR RD SUMMER TAX INFO WINTER TAX INFO AD VALOREM TA 3,025.92 AD VALOREM TAX: 1,050.65 SP. ASSMENTS: 0.00 SP. ASSMENTS: 45.49 ADMIN FEE: 30.25 ADMIN FEE: 10.87 INTEREST: 0.00 INTEREST: 0.00 TOTAL: 3,056.17 TOTAL: 1,107.01 TOTAL PAID 3,056.17 TOTAL PAID 1,107.01 DATE PAID 01/22/2025 DATE PAID 01/22/2025 BALANCE DUE 0.00 BALANCE DUE 0.00 TOTAL BALANCE DUE LEGAL DESCRIPTION LOT 14 SUP JOHN WITZKE PLAT OF SPARLINGVILLE 0.00
Page 10
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Asset Link LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-004042 Kimball Township Respondent(s) MOTION TO SET ASIDE DEFAULT 1. A default was entered against me on _July 2, 2025 and, if applicable, the default was extended on _July 25, 2025 2. Good cause exists to set aside the default because: Respondent contacted the Petitioner when the Order of Default was issued on July 2, 2025. Petitioner agreed to withdraw the petition due to the fact that the terms of the previous MTT decision had been executed and the matter settled. In this case, the 2023 property tax overpayment was refunded and the 2024 property tax was adjusted for the subject parcel. After learning that the petition was not withdrawn, Respondent's Answer and evidence was sent to the Michigan Tax Tribunal on July 21, 2025. 3. l ask this Tribunal to set aside the default. dr SK “Party/Representative (sign here) Shawn Biernat, Assessor [Print/type name of person signing] | certify that on this date | served a copy of this Motion, and any additional documentation, on the opposing party or their representative.
Page 11
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Asset Link LLC , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-004042 Kimball Township Respondent(s) PROOF OF SERVICE Shawn Biernat states that on July 28, 2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Motion to Set Aside Default relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Asset Link LLC 2014 Holland Ave, Unit 379 Port Huron, MI 48060 TA ignature of person who is serving/mailing copy] Shawn Biernat [Print/type name of person serving/mailing copy]
Page 12
Retail U.S. P BE ETROM . FCM L KIMBALL TOWNSHIP | ETROE RICHM 2160 WADHAMS ROAD Hille wn T= oh JUL 28 KIMBALL, MICHIGAN 48074 spensiaes » 48909 $6 RDC 99 $2324N »ng2 3330 Oood 5423 kLBS The Honorabe Patricia L. Halm Presiding Judge Michigan Tax Tribunal PO Box 30232 Lansing, Ml 48909 itiyfjefly sella igi