Powell.pdf

Gary D Powell, Petitioner V Township Of Mullett, Respondent · 24-003963-TT

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RECEIVED 

SEP 1 9 2024 

NAL 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBU 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

document, you may be placed in default. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

Section 1: Petitioner’s Contact Information 

GARY 

M.. 

1d, 

Last Name/Cempany-Name 

Powell 

Mailing Address (No., Street, P.O. Box or Rural Fig 

298 RAve hy Roa 

City or, Town 

IwdlpvRiver 

State 

ML 

ZIP Code 

7749 

Telephone Number 

L3[-445-92 6 

Fax Number 

BE Ne 

eee 

FE Nem 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

M.l 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Tranlnfo:4e06 

 PE7H477B-1 

09/06/24 

Chkdi: 

fmt: $25.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 3: Subject Property Information 

Parcel Identification Number: 

[30-02 4-Ypo-00/-02 

How many 

Ifyou are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [] vest 

[J No* 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

| 

/ 

*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

Jewell Rd. 

& Pevere svg Rd. 

Taxing Authority (City or Township) 

County 

MUTT Township 

Cheboygan 

Classification of Property: 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

X 

Section 4: Check which of the following 

you are appealing 

[| Principal Residence Exemption 

JS Qualified Agricultural Exemption 

Section 5: Explain the Reason for this Appeal 

Th eve (IMT M vITiple vses oF The proper Te) \ LT 78 V5ed 73 PASTUre 

4 Baise c pTTe ls Thee ATTEl TraLel The enTive fave. Ther E30 ov Sheets 

Fv The wards *Theve /5 4 

wig Spire ThAT 

(5 VS ed For LMT 100 So 

AquicviTural USe. This is FACT NOT WhaT!> Seev driving by or 

Sameo ves” Opinion 

Section 6: Jurisdictional Issues 

List the tax year(s) denied: 

2024 

Indicate who denied the exemption under appeal: 

Michigan Dept. of Treasury 

July Board of Review 

December Board of Review 

Other

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature “Required 

Petitiongr 

pr sig) 

Repo sentative’s Signature: 

Isl 

or] 

// 

“\

5102 (Rev. 01-19) 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF TREASURY %5- 25% 

RACHAEL EUBANKS 

GOVERNOR 

LANSING L4 

STATE TREASURER 

August 21, 2024 

Powell, Gary Dana LIEWPTS 

298 Ranch Road 

Indian River, MI 49749 

Re: Classification Appeal No. 24-005 

Dear Powell, Gary Dana L/IEWPTS: 

At their August 20, 2024 meeting, the State Tax Commission considered and arbitrated your 

2024 property classification appeal based on the petition, the response provided and the staff 

recommendation. The Commission decided and determined that the correct classification for 

parcel 130-024-400-001-02 for the 2024 tax year is Residential Real. The Classification 

Determination Summary is enclosed. 

By way of copy of this letter, the Commission directs the assessing officer to designate the 

classification on the aforementioned property as Residential Real. The Commission also directs 

the assessing officer to cause the same taxable value to be used to calculate property taxes for 

these properties as would have been utilized without a classification appeal, unless the 

Michigan Tax Tribunal has ordered an amended taxable value for the appeal year. 

Finally, based on its decision and determination, the Commission also directs the assessing 

officer to ensure that a new tax bill be issued if additional tax is due and owing or to ensure that 

a refund is made if the taxpayer is so entitled. 

» £)7-373-077L 

A 12% aggrieved by the determination of the State Tax Commission may appeal to the Circuit 

Court within 21 

days, as provided by Michigan Compiled Laws 600.631, as amended. You may 

also request reconsideration of this decision in writing to the Commission within 21 days of the 

date on this letter. You may only seek reconsideration if you provided a response to the original 

request for information regarding this classification appeal and if the reconsideration request 

includes information not previously considered by the Commission in determining the 

classification. 

Sincerely, 

Gogg Laalery/

Classification Determination Summary 

File No’s: 

24-005 

Parcel No: 

130-024-400-001-02 

Taxpayer 

Powell, Gary Dana LIEWPTS 

Local Unit: 

Mullett Township 

County: 

Cheboygan County 

Current Classification: 

Residential Real 

Requested Classification: 

Agricultural Real 

The taxpayers’ filing indicated “[tlax classifications are determined by the local assessor on 

the current use of the property. 

| use the property to pasture cattle every year and always 

have since 2008. The entire property has strands of barbed wire that 

| maintain to keep 

cattle in. Has been zoned agricultural not residential since 2008. Property has no electric or 

living space. 

| have 2 agricultural barns. 

No reason for change.” The taxpayer appealed to 

the Board of Review on March 12, 2024. 

TKe assessor responded to the petition indicating “[sJubject property is used annually to raise 

a few head of cattle. The open area in the SW corner of the property “which is about 10 

acres scaled” is the only area where 

| have personally seen any agricultural activity. Two 

members of the board of review drive by 

this property many times a year also confirmed the 

ame opinion as 

| have. The highest and best use is residential.” 

Staff reviewed the petition filed, record card, photos and information provided by the taxpayer 

and assessor. The assessor recommends the properties be classified as Residential Real 

property. The relevant statutory references are: 

MCL 211.34c(2)(a): Agricultural real property includes parcels used partially or wholly for 

agricultural operations, with or without buildings. For taxes levied after December 31, 2002, 

agricultural real property includes buildings on leased land used for agricultural operations. 

If 

a parcel of real property is classified as agricultural real property and is engaged 

in 

 agrioltural operations, any contiguous parcel owned by the same taxpayer, that is a vacant 

parcel, a wooded parcel, or a parcel on which 

is located 1 or more agricultural outbuildings 

‘that 

comprise 

more than 50% of the 

taxable value/Gf 

all buildings|on that parcel as indicated 

ed 

“by 

the ass 

ent records 

for the focal tax collectig unit 

in 

which 

that parcel 

is 

located, shall 

e classified as agricultural 

real property. Contiguity is not broken by a boundary between 

local tax collecting Units; a section boundary, a road, a right-of-way, or property purchased or 

taken under condemnation proceedings by a public utility for power transmission lines if the 2 

parcels separated by the purchased or condemned property were a single parcel prior to the 

x

as indicated by the assessment records for the local tax collecting unit in which that parcel is 

located, shall be classified as agricultural real property even if the contiguous parcels are 

located in different local tax collecting units. Property shall not lose its classification as 

agricultural real property as a result of an owner or lessee of that property implementing a 

wildlife risk mitigation action plan. As used in this subdivision: 

(i) "Agricultural outbuilding" means a building or other structure primarily used for agricultural 

operations. 

(ii) "Agricultural operations" means the following: 

(A) Farming in all its branches, including cultivating soil. 

(B) Growing and harvesting any agricultural, horticultural, or floricultural commodity. 

(C) Dairying. 

(D) Raising livestock, bees, fish, fur-bearing animals, or poultry, including operating a game 

bird hunting preserve licensed under part 417 of the natural resources and environmental 

protection act, 1994 PA 451, MCL 324.41701 to 324.41712, and also including farming 

operations that harvest cervidae on site where not less than 60% of the cervidae were born 

as part of the farming operation. As used in this subparagraph, "livestock" includes, but is not 

limited to, cattle, sheep, new world camelids, goats, bison, privately owned cervids, ratites, 

swine, equine, poultry, aquaculture, and rabbits. Livestock does not include dogs and cats. 

(E) Raising, breeding, training, leasing, or boarding horses. 

(F) Turf and tree farming. 

(G) Performing any practices on a farm incident to, or in conjunction with, farming operations. 

A commercial storage, processing, distribution, marketing, or shipping operation is not part of 

agricultural operations. 

MCL 211.34c(2)(e): Residential real property includes the following: 

(i) Platted or unplatted parcels, with or without buildings, and condominium apartments 

located within or outside a village or city, which are used for, or probably will be used for, 

residential purposes. 

(ii) Parcels that are used for, or probably will be used for, recreational purposes, such as lake 

lots and hunting lands, located in an area used predominantly for recreational purposes. 

(iii) For taxes levied after December 31, 2002, a home, cottage, or cabin on leased land, and 

a mobile home that would be assessable as real property under section 2a except that the 

land on which 

it is located is not assessable because the land is exempt. 

Staff considered the following in their recommendation: 

1. Assessor indicated that only 10 acres appears to be used for agricultural purposes. 

(> 

The 

i 

rovided b 

e 

tax 

and assessor indi 

e multiple 

uses occurring at the property. MCL 211.34c (5) states 

if the total usage o

Agricultural Building 2 

$ 15,828 

Total Agricultural Use 

$ 38,735 

Residential Value Calculation: 

67.880 Acres at $1,300 per acre=$ 88,244 

Total Residential Use 

$ 88,244 

4. 

The residential and agricultural components of the subject parcels have been 

calculated, with the majority of the subject property's value, $88,244 or 69.5%, 

contained within the residential portion of the subject property. Therefore, the proper 

classification would be Residential Real. 

Staff recommends parcel 130-024-400-001-02 be classified Residential Real. 

The State Tax Commission adopted staff's recommendation of Residential Real on 

August 20, 2024.

03/18/2024 

0 

2024 BOARD OF REVIEW DECISION 

FROM 

MULLETT TOWNSHIP 

CLAYTON MCGOVERN, ASSESSOR 

223 S. HURON ST 

CHEBOYGAN, MI 49721 

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

PROPERTY IDENTIFICATION: (Parcel Code required, Property address 

and legal description optional.): 

130-024-400-001-02 

POWELL, GARY DANA L/EWPTS & 

MARLENE SUSAN POWELL & BRAD 

5S 

DANA POWELL, JTWFRS 

fev 

298 RANCH RD 

ql 

INDIAN RIVER MI 49749 

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 {130-024-400-001-02, 

Petition # 24-04 

They have made the following determination based on the information you 

supplied. 

Board of Review Decision: 

-~. 

oe 

CLASSIFICATION AGRICULTURE IMPROVED 1S DENIED AS THE PROPERTY DID NOT MET THE REQUIREMENTS OF THE CLASS FOR 2024 

2024 ORIGINAL ASSESSED VALUE 

63,500 

| 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

63,500 

. 

| 

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

2024 ORIGINAL TAXABLE VALUE 

43,727 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

. 

43,727 

2024 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. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property.

Michigan Department of Treasury 

ol 

Form 818, Page 2 

yd 

FOR BOARD OF REVIEW USE ONLY 

Appeal Type In Person *_ Letter ___ Other ___ 

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

Peifion Numer 

PaceiCode 

 130.024-400-001-02 

POWELL, GARY DANA LIEWPTS & 

1, ASSESSED VALUE 

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

Denied 

0 

Assessed Value Changed From: [63500 

| 

0. 

Record of Vote - Board or three member committee of board 

Chairperson: [Jves 

[7] no 

Member: 

[1 Yes 

[J NO —e 

Member: 

[J ves 

[J nop 

Reason for Board Action: 

initials 

If you disagree with the decision of the Board of Review regarding tentative assessed value, further appeal may be made to the Michigan Tax Tribunal, P.0.Box 30232, 

Lansing, Mi, 4880 by May 31 for Commercial Rea, Industriat Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property by July 31 

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

2. TENATIVE TAXABLE VALUE 

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

OJ 

Denied 

7] 

Tenative Taxable Value Changad From: 

43,727 

To. 

Record of Vote - Board or three member committee of board. 

Chairperson: [7] ves 

[1] 

NO —mm=— 

Member: 

[] ves 

[7] 

NO —gme— 

Member: 

[1] ves 

[7] NO] 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, P.O.Box 30232, Lansing, 

Mi. 48909 by May 31 for Commercial Real, industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property by July 31 for 

Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property, 

3. CLASSIFICATION 

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

Denied 

[0 

Classification Changed From: 

401 

To: 

Record of Vote - Board of.three member committee of board. 

ee 

as 

ref 

rf 

yas 

Chairperson; 

ves 

[1 nom 

Member: 

XT-ves .[] Nope 

Member: 

ves. 

[1] NOTnifas 

Reason for Board Action: 

v 

CLASSIFICATION CHANGE 

DENIED AS THE PROPERTY DID NOT MEET THE 

REQUIREMENTS OF THE CLASS 

it you disagree with the decision of the Board of Review regarding classification, apes! is made by sending Form 2167 to the State Tax Commission, P.Q. Box 30471, Lansing, Mi. 46909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

Cy 

.298 Ranch Rd. 

Indian River, MI 49749-9100 

FIT hakiTs IA DTIMO-EE 

CRANLD RAPIDS BE 

Michi gb 

Tax Tribownd NS 

Po, Box 30333 

NUspPs 

Vis pwsivg, MEI: 45909 

Rn 

a 

le 

ry Le

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