2026 Petition - Wilkens.pdf
Donald And Mary Wilkens Trust Petitioner Vs. Township Of Bear Creek Respondent · 26-002771-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS Donald and Mary P. Wilkens Trust, Petitioner, v Bear Creek Township, Respondent. MICHIGAN TAX TRIBUNAL Docket No. 26-_____________ Parcel No. 01-16-25-327-114 _____________________________________________________________________________/ PROPERTY TAX PETITION (Entire Tribunal, 2026 Tax Year) Petitioner, by and through its attorneys, Hallahan & Associates, P.C., contends: 1. ☒ The property that is the subject of this appeal is one real property parcel: Parcel Number 01-16-25-327-114 Address 5074 Monarch Way Classification 401-Residential Use Residence County Emmet Sch Dist Public Schools of Petoskey 2. ☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s: ☒ March, ☐ July, ☐ December Board of Review. 3. Respondent, identified above, assesses and collects taxes on the subject property. 4. Petitioner is a taxpayer/party-in-interest with respect to property taxes on the subject property. 5. The Petitioner’s principal office/legal residence address is: 13711 Edgewater Trace Drive, Fort Myers, FL 33905. 6. This appeal involves issues related to: ☒ the subject property’s true cash and taxable values ☐ the subject property’s taxable value only there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No ☐ uniformity of the subject property’s assessment ☐ the subject property’s exemption from ad valorem taxation under MCL ______ 7. The tax year at issue is 2026.
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Petition 2 8. The values1 established by Respondent’s Board of Review for the subject property are: Parcel Number TCV SEV TV 01-16-25-327-114 3,213,000 1,606,500 1,606,500 9. Petitioner contends that the values1 for the subject property are: Parcel Number TCV SEV TV 01-16-25-327-114 2,240,000 1,120,000 1,120,000 10. The values1 in dispute are. Parcel Number TCV SEV TV 01-16-25-327-114 973,000 486,500 486,500 11. Petitioner relies upon the following to support the relief requested: The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons that: (a) The assessed, state equalized and/or taxable values exceed the amounts permitted by the Michigan Constitution and applicable statutes; (b) The assessed, state equalized and/or taxable values are at higher percentages of true cash value than permissible under the Michigan Constitution and applicable statutes; (c) The assessed, state equalized and/or taxable values are based upon an erroneous determination of the true cash value of that portion of Petitioner’s property that is taxable under Michigan law and are based upon the application of wrong principles; and (d) The assessed, state equalized and/or taxable values, and the mode of assessment adopted by Respondent, discriminate against Petitioner and deny Petitioner its constitutional rights of uniformity, equal protection and due process of law. Petitioner requests that the Tribunal enter an order reducing the 2026 values from those established by Respondent’s Board of Review to those contended by Petitioner, and order refunds attributable to the reductions, with interest, as provided by the Tax Tribunal Act. 1TCV=true cash value, SEV=state equalized value, TV=taxable value.
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Petition 3 HALLAHAN & ASSOCIATES, P.C. /s/ Laura M. Hallahan Laura M. Hallahan (P42101) Attorney for Petitioner 1750 S. Telegraph Road, Suite 202 Bloomfield Hills, MI 48302-0179 (248) 731-3089 Dated: July 23, 2026 lhallahan@hallahanlaw.com Filing Fee: $400
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818, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate & copy of this form and the assigned number in the Board Parcel Cade Fefilon Number es a = ol 16-25-320- nd of Review minutes Adm 7, ASSESSED VALUE Disposition by Board of ‘Review, The Board of Review must state the reason for its ection below. rs Assessed Value Changed From [14 IZ, ged ll to Lice Sa i [J pened Record of Vote — Board ar thtee-member committee of board Chairperson: [J] Yes Owe Tn Member: Bes [Ore hb, Member: Bq ves Owe walk intial R Initiels intats "Co Son of pple ats potihin If you disagree wilh Ihe decision of Ihe Board of Review regarding lentative assessed value, you may appeal that y a1po Box 30202, Lansing, MI 48509. 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 Properly may be appealed by July 31. The peition must be filed on a Michigan Tax Tribunal form of a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available al yas michioan.govilaxiib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state The reason for its action below [| Denled Tentative Taxable Value Changed From _} 7 Lc i i 7 wo / “7 (Ses attached 1-4035A) ’ U / decision by filing a petition with the Michigan Tax Tribunal Record of Vole — Board oF three-member committee of board J Chairperson: [7] Yes ne TEs Member: es LS 0, Member: [X] ves [wo Rs j nilfals initials nitiafs ‘Reason for Board Action 1# you cisagree with the decision of the Board of Review regarding tentative l2xable value, you may appeal that decision by filing 2 pelition with the Michigan Tax Tribunal et PO Box 30232, Lansing MI 48909. Commercial Real, Induslral Real. Developmental Real, Commercial Personal, Industial Personal and utility Personal Property may be appealed by May 31. Agricultural Real, Residential Rea), Timzer-Cutover Real ana Agrcuitural Personal Property may be appealed by July 31 The petition mys! te filed on a Michigan Tax Tribunal form or a form appraved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at vave michigan govdadnd. 3. CLASSIFICATION Disposition by Board of Revisw. The Board of Review must state the reason for ils action below. Od Denied [l Classification Changed From to Record of Voie — Board or hiree-membar commitiee of board Chairperson: [| Yes [ [No Member: [Jes [Ine Member: [Jes [Jno Initials initials Initials Reason for Board Aclion if you disagrae wi di Fi iy Hels sagrae Art spre of the Board of Review regarding classification, you may appeal by sending Form 2167 to the Slate Tax Commisslon at PO Box 30471, 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review he Board of Review must state the reason for ts action below [] Exemption Request Denied [[] Exemption percent modified from % to % Record of Vole — Board of three-member committes of board Chalrparson: [I] Yes O No Member: J Yes 0 No Member: 1 Yes Il No Initials Initials Initials Reasen for Board Actien