Yeager Asphalt - 2026 Attachment to Petition.pdf
Yeager Asphalt Petitioner Vs. Township Of Carrollton Respondent · 26-000828-TT
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Page 1 of 7 MTT Docket No.: TBD RE: Yeager Asphalt v. Township of Carrollton – Saginaw County, MI MTT Docket No. TBD Honorable Tribunal Member: Enclosed for filing are the following: 1. 2026 March Board of Review Decisions 2. The 2026 Notice of Assessment Change 3. The 2025 Winter Tax Bill 4. Signed Petition for Yeager Asphalt commercial personal property 5. MTT Order Denying a motion to amend to include this appeal for 2026 under MTT Docket 25-001877 6. Proof of Service to the Respondent
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Page 2 of 7 MTT Docket No.: TBD RE: Yeager Asphalt v. Township of Carrollton – Saginaw County, MI MTT Docket No. TBD Petitioner, Yeager Asphalt through authorized representative, Reid A. Duford, as timely filing this appeal after being denied as a motion to amend the previous 2025 Petition filed under MTT Docket 25- 001877. 1. The Petitioner wishes the Tribunal to accept this filing as timely as it was originally filed on April 8, 2026 as a motion to amend the previous 2025 Petition filed under MTT 25-001877 for assessment tax year 2026. 2. The Petitioner timely filed a claim of exemption as to eligible personal property under subsection (9)(c)(ii)(B), by annually filing a statement of personal property under section 19 with the local tax collecting unit in which the eligible personal property is located. Together with the statement of personal property, the owner shall also file a statement, in a form and manner prescribed by the department of treasury, attesting to the combined true cash value of all industrial personal property and commercial personal property in that local tax collecting unit owned by, leased to, or in the possession of that owner or a related entity on December 31 of the immediately preceding year, and that this combined true cash value is equal to or greater than $80,000.00 and less than $180,000.00. All forms necessary were filed timely. 3. The Assessor never notified the Petitioner in writing, as the law provides, that its claim for exemption was denied. “If the assessor of the local tax collecting unit believes that personal property for which a statement claiming an exemption is timely and properly filed under subsection (2) is not eligible personal property, the assessor may deny that claim for exemption by notifying the person that filed the statement in writing of the reason for the denial and advising the person that the denial may be appealed to the board of review under section 30 during that tax year.” (211.9o, (6))
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Page 3 of 7 MTT Docket No.: TBD 4. Respondent’s Board of Review established the, Assessed Values, State Equalized Values, and Taxable Values as follows: Tax Year Parcel Number Assessed Value Taxable Value 2026 11-99-9-99-0120-000 282,000 282,000 5. Petitioner contends that the values for the properties identified in the first table above are as follows: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 11-99-9-99-0120-000 166,795 83,397 0 6. The of value in contention for the properties identified in the tables above are as follows: Tax Year Parcel Number True Cash Value Assessed Value Taxable Value 2026 11-99-9-99-0120-000 397,205 198,603 282,000 7. The property is classified as Commercial Personal Property. 8. Uniformity of Assessments – Other businesses are not being treated in the same manner as is the petitioner, Yeager Asphalt. A certified public accountant prepared the petitioner’s Personal Property Statements (form 632, AKA L-4075 form) and the forms 5076 the “Small Business Property Tax Exemption Claim Under MCL 211.9o”. These forms were filed timely and were calculated based on a physical inventory of the Commercial Personal Property that was located within the Township of Carrollton as of December 31, 2025. 9. The 2026 Notice of Assessment and the 2026 Board of Review Decision states that the Yeager Asphalt personal property parcel 11-99-9-99-0120-000 has a 100% Exemption for “MBT Commercial Personal”; however, the assessor arbitrarily estimated the TCV to be over $180,000.
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Page 4 of 7 MTT Docket No.: TBD 03/25/2026 01:23 PM 2026 BOARD OF REVIEW DECISION FROM CARROLLTON TOWNSHIP ASSESSOR 1645 MAPLERIDGE RD SAGINAW, MI 48604 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 11-99-9-99-0120-000 402 HICKORY ST YEAGER ASPHALT P.O. BOX 189 CARROLLTON MI 48724 THIS PROPERTY IS CLASSIFIED 25] (Commercial Personal) 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 11-99-9-99-0120-000 They have made the following determination based on the information you supplied. Board of Review Comments ard MARCH BOARD OF REVIEW, TAXPAYER DID NOT PROVIDE CONCLUSIVE PROOF THAT EQUIPMENT WAS NOT ON SITE ON DECEMBER 1, 2025 [2026 ORIGINAL ASSESSED VALUE 282,000 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 282,000 | (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 282.000 | [2026 "BOARD OF REVIEW" TAXABLE VALUE 282,000 [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.” hitp://www.michigan. gov/taxtrib/0,4677,7-187-38254---,00.html Page 4 of 7 MTT Docket No.: TBD
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Page 5 of 7 MTT Docket No.: TBD Nickian Desosnen of Tsu THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification Tres for is seusd under the suherity of Publis Act 206 of 1853. Sec. 211 24c and Sec 211.38¢ as amended THs 8 & Mood SS8EESTaEN NOOR 10 D8 used Dy ne loos sssessc. FROM CARROLLTON TOWNSHIP ASSESSOR PARCEL IDENTIFICATION 1645 MAPLERIDGE RD PARCEL NUMBER: 11-99-9-99-0120-000 PROPERTY ADDRESS: SAGINAW, MI 48804 402 HICKORY ST SCHOOL DISTRICT CODE: 73030 OWNERS NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: =n EXEMPTIONS YEAGER ASE LT % Exempt As “Homeowners Principal Residence": 00% 4 Exempt As "Cualifled Agriculiural Property”: 00% CARROLLTON MI 48724 % Exempt As "MRT Industrial Persanal®: 00% 5h Exempt As "MBT Commercial Personal: 100.00% tone” Disabled Veteran or Surviving [7] Yes No Exempt As "Qualified Forest Property”: 0 Yes [X] No Exempt As "Development Property”: | Yes [x No LEGAL DESCRIPTION: or ’ ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 25: Com. Personal PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 251 Cem. Personal PRIOR AMOUNT CURRENT TENTATIVE prt] YEAR: 2028 AHOUHT YEAR: ppg CURRENT YEAR 1. TAXABLE VALUE: 304,000 282 000 -22 000 2. ASSESSED VALUE: 304,000 282,000 -22,000 3, TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 304,000 262,000 -22,000 5. WAS THERE A TRANSFER OF OWNERSHIP 025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes [¥] No B. Assessor Change Reason(s): The 2026 Inflation rate Multiplier is; 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Tetaphans Number DAVID A, COOK (989) 754-4611 Erma Address: 109 DCOOK@CARROLLTONTWP.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE CARROLLTON TWP BOARD OF REVIEW WILL MEET TO HEAR APPEALS ON MONDAY, MARCH 8 TH, 9:00 AM-12:00 PM AND 2:00 PM-5:00 PM AND THURSDAY MARCH 12 TH 3.00 PM-9:00 PM. FOR APPOINTMENT PLEASE CALL (988) 754-4611. Page 5 of 7 MTT Docket No.: TBD
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Page 6 of 7 MTT Docket No.: TBD ATC, & ofa py STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Yeager Asphalt, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001877 Township Of Carrollton, Respondent. ORDER DENYING PETITIONER'S MOTION TO AMEND The Tribunal has reviewed the file in the above-captioned case and finds that a motion has been filed requesting that the Tribunal permit Petitioner to amend the petition filed in this case to include the subsequent tax year. Respondent has filed a response to the Motion to Amend. The Tribunal finds that this case relates to an allegation that property is exempt from taxation, and subsequent tax years are automatically included in exemption appeals pursuant to MCL 205.737. As a result, Petitioner's motion is properly denied as moot. Therefore, IT IS ORDERED that Petitioner's Motion to Amend to Include Tax Year is DENIED. ) + 1 By: “a Lu cen Fe Malar Patricia L. Halm, Tribunal Chair Entered: May 8, 2026 PROOF OF SERVICE | 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 6 of 7 MTT Docket No.: TBD
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Page 7 of 7 MTT Docket No.: TBD STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LLANsiia DIRECTOR Yeager Asphalt 2 MICHIGAN TAX TRIBUNAL Petitioner(s) - v MTT Docket No. TBD Carrollton Township ” Respondent(s) PROOF OF SERVICE Reid A Duford - Authorized Representative - Pet states that on May 11, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the 2026 MTT Petition for Appeal _ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] tlanda@mcgrawmorris.com - sent via email Thomas Landa [2075 West Big Beaver Rd, Suite 750 Troy, Michigan 48084 J Pg [Signature of person who js serving/mailing copy] Reid A Duford - Authorized Representative for Petitioner [Print/type name of person serving/mailing copy] Page 7 of 7 MTT Docket No.: TBD