26-001299.pdf

Kenneth A Deceuninck Petitioner V Township Of Elk Rapids Respondent · 26-001299-TT

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RECEIVED 

| 

JUN 092028 

MICHIGAN TA 

STATE OF MICHIGAN 

x TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-001299 

Section 1: Respondent’s Contact Information 

Unit of Government 

ELK RAPIDS TOWNSHIP 

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

PO BOX 365 

City or Town: 

State: 

ZIP Code: 

ELK RAPIDS 

MI 

149629 

Telephone mero 1 -264-9333 

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

KSEMPERT@ELKRAPIDS.COM 

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

First Name: 

Ml: 

Last Name: 

KARLEEN 

SEMPERT 

Firm Name (if any): 

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

SAME 

City or Town: 

State: 

ZIP Code: 

SAME 

Telephone “tg AM E 

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

SAME 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjolning? 

 [f no, list ali parcels that are adjoining In separate groupings. Attacha 

separate sheet if necessary. 

[ves 

[J No 

KZ) NotApplicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at Issue? 

J ves 

Bl 

No

2) 

oy 

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 

PROPERTY EXCEEDS 50% OF MARKET VALUE. PETITIONER & RESPONDENT 

AGREE TO A STIPULATED TRUE CASH VALUE OF 690,000. 

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 

[Wm] No 

If yes, check which BOR Petitioner attended: [wi] March 

|] July 

[3] December 

{tha July or December BOR revised the assessment(s) at issue, did It have authority? [1 Yes 

[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? OO ves 

No 

if yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

v4 No 

If so, what is the issue date? 

IF PETITIONER 1S APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if appilcable, issued? 

Under what statutory section was the Taxable Value uncapped? 

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

Parcel Number ns. 43-01 0-1 78-00 

Classification of Property: 

Real 

Personal [1 (check one} 

Agricultural J 

Commercial [1 

Industrial [J 

Residential @ 

 Timber-Cutover 3 

 Devalopmental 3 

Utility 

[3 (check one)

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR ANSWER TO 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for filing this Small Claims answer form. For questions that are 

not answered by these instructions, please visit the Tribunal's website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Respondent's Contact Information: If the respondent is a unit of 

government, the “Respondent” is not the assessor, Respondent is the unit of 

government filing the answer to the petition (i.e. city or township). 

If the respondent is 

not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the 

answer to the petition. Provide the name, address and daytime phone number for the 

respondent. 

Section 2: Respondent's Attorney/Authorized Representative's Contact 

Information: If Respondent is a unit of government, Respondent must be represented 

by an attorney or authorized representative (i.e., assessor) to file an answer to the 

petition. 

If Respondent is not a unit of government (i.e, taxpayer), Respondent does 

not have to be represented by an attorney or authorized representative to file an answer 

to the petition. 

If Respondent is using an attorney or authorized representative, that 

attorney or authorized representative must provide all information requested in Section 

2 of the Answer Form. If Respondent elects to have an attorney or authorized 

representative, only the attorney or authorized representative will receive notices and 

documents from the Tribunal. 

IMPORTANT: If the contact information for Respondent or Respondent's attorney or 

authorized representative, if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future documents issued by the Tribunal. Once

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Indicate whether the property had a Principal Residence Exemption of at least 

50% for all tax years at issue at the time the petition was filed. 

Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's 

answer to the appeal and any necessary explanation. 

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): Indicate 

whether Petitioner protested the assessment at 

a BOR and, if so, which BOR 

Petitioner attended (March, July, or December). 

If the July or December BOR revised the assessments at issue: If the July or 

December BOR revised the assessments at issue, indicate whether the BOR had 

authority to make the revisions, and if so, identify the BOR's authority. 

Was the assessment at issue established as the result of a clerical error or 

mutual mistake of fact: Indicate whether the assessment at issue was 

established as a result of a clerical error or mutual mistake of fact, and if so, 

identify the specific error or mistake and indicate how that error or mistake 

resulted in the assessment. 

Is Petitioner is appealing from a State Tax Commission Order: Indicate 

whether Petitioner is appealing from a State Tax Commission (STC) order, and if 

so, identify the date the STC order was issued. 

If Petitioner is appealing the uncapping of a property’s taxable value: 

When was the Notice of Uncapping issued: Identify the date that the 

uncapping notice was issued to Petitioner. Submit a copy of the uncapping 

notice with the answer. 

Under what statutory section was the taxable value uncapped: ldentify the 

statutory provision under which the property's taxable value was uncapped. 

Section 6: Valuation Information: Use the Multiple Parcel Form for additional parcels. 

Parcel Number: List the parcel number of the property being appealed. 

Classification of Property: Check the classification of the property being 

appealed. 

Assessed Value established by the BOR: Provide the assessed value

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Signature: If Respondent is unrepresented, Respondent must sign the answer form. 

If 

an attorney or other authorized representative is identified in Section 2 of the answer 

form, the petition form must be signed by that representative and not Respondent. A 

unit of government must be represented, 

REMINDERS: 

You must submit the original, completed, signed answer form to the Tribunal. You 

should also keep a copy for yourself. 

The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is 

ready for the scheduling of a hearing. 

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance 

of the hearing. 

To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and 

click on the “Docket Search” option.

06/04/2026 10:22 

AM 

2026 BOARD OF REVIEW DECISION 

FROM’ 

KARLEEN SEMPERT 

ELK RAPIDS TOWNSHIP ASSESSOR 

PO BOX 365 

ELK RAPIDS, Mi 49629 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional ): 

05-43-010-178-00 

312 PINE 

DECEUNINCK KENNETH A & LISA M 

4292 HOSNER RD 

METAMORA MI 48455 

LOTS 194 AND 195 PLAT OF THE VILL OF ELK RAPIDS. 

‘HIS PROPERTY IS CLASSIFIED AS 

201 

(COMMERCIAL-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 05-43-010-178-00 

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

Board of Review Comments: 

PETITIONERS APPEAL DOES NOT DEMONSTRATE PROPERTY IS OVER ASSESSED 

[2026 ORIGINAL ASSESSED VALUE 

108,000 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

408,000 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

408,000 

| 

[2026 "BOARD OF REVIEW" TAXABLE VALUE 

408,000 

| 

[2026 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

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULARTORY AFFAIRS 

MICHIGAN ADMINSTRATVIE HEARINGS SYSTEM — MICHIGAN TAX TRIBUNAL 

DECEUNINCK, KENNETH A 

Petitioner, 

MTT Docket # 

 26-001299 

\Y 

TOWNSHIP OF ELK RAPIDS, 

Respondent, 

PROOF OF SERVICE 

On the date below, 

| served via email, a copy of the Respondent's Answer: 

kdeceuninck@gmail.com 

KENNETH & LISA M DECEUNINCK 

4292 HOSNER RD 

METAMORA, MI 48455 

| hereby declare that the above statements are true to the best of my knowledge, 

information and belief. 

Rarbeen 

S 

Elk Rapids Township Assessor 

Dated: June 4, 2026

Township of Elk Rapids: 

P.O. Box 365 

Elk Rapids, Ml 49629-0365 

GRAND RAPIDS MIEAD 

6 JUN 2026 PM 3 EET $001,030

Received 

MICHGAN TAX TRIBUNAL 

PO BOX 30232 

JUN 08 

2026 

Lansing, MI 48909 

LARA

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