S & C Hoppe Cottage.pdf

S&C Hoppe Cottage LLC, Petitioner V Township Of Krakow, Respondent · 24-003442-TT

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RECEIVED 

WA 312004 Yo, Lp 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 

Section 1: Respondent's Contact Information 

First Name: 

M.L: 

Last Name/Company Name/Unit of Government: 

See Attatched Paper 

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

County: 

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 email): 

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

First Name: 

Ml: 

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 email): 

Section 3: Subject Property Information 

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

[ves 

I no 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

[Ino 

[7] Motapplicable

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 

The property in question is at 14568 Mindack Creek Rd. Alpena, MI. it has been in the Hoppe 

family since 1904. It was originally owned by Chester Hoppe and upon his death was 

transferred to his three daughters and son-in-law (Louise E. Bertolini, Elaine C. Hoppe, 

Lorraine A. Reuther & Robert A. Reuther). The four individuals have owned the property 

together for two decades and that fact has not changed. 

in an effort to keep the family cottage in perpetuity the four named property owners created 

S&C Hoppe Cottage and opted to hold title to the property in this new format—a cottage 

succession plan. In reality, there has been no change in property ownership, and it should not 

be uncapped. Taxes should only be increased when passed on to another generation. At this 

time the cottage remains the responsibility of the current owners. Currently, these four owners, 

all retirees on limited incomes are responsible for upkeep and taxes and the ownership 

remains until all four are deceased. We are not engaged in some form of business but rather 

are using the LLC as a vehicle for holding the family cottage. When establishing the Family 

Cottage LLC the current owners expected that the Michigan Tax Tribunal would determine that 

this is not a transfer of ownership and should be exempt from a property tax increase. 

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)? ves 

[Ano 

If yes, check which BOR Petitioner attended: [3 march 

[J uly 

[J becember 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [A ves 

[Ino 

*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? 

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? [¥] Yes 

[0] No 

If yes, explain 

ts Petitioner appealing from a State Tax Commission Order? 

J Yes 

[wil No 

If so, what is the issue date?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [J Yes 

No 

If Yes, check which BOR Petitioner attended: [| March 

[} July 

[ml] 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 ata BOR? [0] Yes 

[i] No 

If Yes, check which BOR Petitioner attended: O March 

[| July 

d December 

Tax Year(s) denied: 

List the date the exemption was denied: 

2024 

March 06, 2024 

What statutory section did Petitioner request the subject property be exempt? 

Assessing Department inaccurately claims there is a change of ownership 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Reali 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

Parce! Identification Number: 

061-110-000-001-00 

 061-110-000-014-00 

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: 

$137,600 

Current Taxable Value as established by the BOR: 

$137,600 

What do you believe is the fair market value {also known as True Cash Value)? 

$275,200 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$69,914 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

$69,914 for 061-110-000-001-00 

$4,575 for 061-11 0-000-014-00

Section 1: Respondent’s Contact Information 

Louise E. Bertolini 

23621 Stragier 

Apt. 1 

Clinton Township, M1 48038 

586-322-5510 

Elaine C. Hoppe 

35730 Huntley Ct. 

New Baltimore, Mi 48047 

586-549-1290 

Lorraine A. Reuther 

435 Bernice Lane 

Sonoma, 95476 CA 

707-360-7513 

Robert A. Reuther 

435 Bernice Lane 

Sonoma, 95476 CA 

707-703-9119

\t 

[ 

oT 

EH 

Petition to Board of Review 

21" A 

L-4035 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary, howeygh edn 

¥ not appeal to 

ichigan Tax Tribunal 

oF the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Ovmer's Name {Please Print or Type) 

Petitioner's Name 

(If Other than Owner. please Print or Type) 

5 & ¢ Hoppe Cottage, LLC 

Loraine A. Reuther & Robert A. Reuther 

‘Township or City 

County 

. 

Krakow Township 

Presque Isle 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural proparty examption of the following described property: 

Property identified (Parce! coda required, Proparty address & legal description optional) 

14568 Mindack Cereek Rd. Alpena, MI 49707 Parcel Number: 0681-11 0-000-001-00 

Protested item 

|_| Assessed Value 

[x] Tentative Taxable Value 

[7] Classification 

[_] Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

perty 

P 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owners Estimate of True Cash Value 

4 

Yeaf 

$137,600 

esis 

[7 

1Y 

2024 

—— 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to changa the classification. The Board of Review must make thalr decision regarding classification In 

accordancs with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not ba influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricuttural property.) 

Gasalfication of property on this year's assesament roll 

Classification should be (check one of the following): 

1 Agricultural 

O Industrial 

0 Timber Cutover 

m Utility (Personal Property Only) 

[} Commercial 

[] Residential 

[] Developmental 

3, PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

{tf the assessor has denled or changed the percentage of the exemption from the 18 mills of local schoot operating tax for qualified agricuftural 

property, the owner may appesl this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

‘Percent qualified agricultural exemption granted by aesessor (Enter § if exemption 

Percent qualified agricullural exemption Yaquestad by owner (Enter 100 If full 

danled) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) for protast of assessed value and/or the tentative taxable value andlor classification and/or qualified agriculiural property exemption

Form 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Potton Number 2044-3 

Pe 

I= JO - DOO ~ 00/- 00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must sat 

he season oben be 

[FH enled 

[] Assessed Value Changed From 

wl 

1 

Record of vota - Bostd oF three member commitieg of 

yoard 

2 

Chalrperson: [Fes CIN qL 

Member: [A Yes [No ns. 

Member: [Yes [No A 

Reneon for board action Latehpp ed 

[al/ey 

Yo Viz RZ Atop 

2 [V4 

A 

AR <i 

Hf you disagree with tha decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a patition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, M} 48809. Commercial Real, Industrial Real, Davelopmental Real, Commerclal Parsonal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura 

Peraonal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forma ars avaliable at www.michigan.goviaxtrb. 

2. TENTATIVE TAXABLE VALUE 

Disposition by. Board of Review. The Board of Review must stale tha reason for its action below. 

enied 

[| Tentative Taxable Value Changed From 

to 

Record of vote - Board or threa 

r committeg 

of 

rd 

. 

Chairperson: ove 

1] No aL 

Member: [Yes 

[| No 24 

Member: 

[i] Yes [No WA. 

initials 

Initials 

Initials 

Reason orbose 

etn 4) C90 £d 

Jo Fo YR 

cplzMdplon/ 

af 

A LLC 

If you dlsagres with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing & petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. 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-Cutaver Rea! and 

Agricuftural Personal Property may be appealsd by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms are avaliable at www.michigan.gov/taxtrib, 

3. CLASSIFICATION 

, 

. 

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

[J Denied 

[] Classification Changed From 

to 

Racord of vote - Board or thre member commiites of board 

Chairperson: [_] Yes 

[_] No 

Reason for board action 

Member: | Yes [No 

Member: [_]Yes [_]No 

Initials 

Initials 

Initials 

If you disagres with the declsion of the Board of Review regarding classification, you may appeal by sanding Form 2167 to the Stats Tax Commission 

at P.O. Box 30471, Lansing, Mi 48908 by June 30. 

4, QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[ Exemption Request Denied 

{] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committes of board 

Chairperson: [_} Yes [No mm 

Member: [CJves [Ino 

Member: 

[ ]Yes [| No 

Initials 

Initials

iligan Deparient of Trocsury, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

sosr0 

This form is issued under 

the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢, as amended. This is a mode! assessment notice to be used by the local assessor. 

FROM: Assessing Department 

PARCEL IDENTIFICATION 

! 

Krakow Twp 

EL NUMBER: 

~110-000-014- 

P.O. Box 26 

PARCI 

MBER: 

061-110-000-014-00 

Rogers City, MI 49779 

PROPERTY ADDRESS: 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

ERA 

AUTON SS DICT 48047 

% Exempt As "Homeowners Principal Residence": 

100.00% 

S 

& 

C HOPPE COTTAGE LLC 

% Exempt As "Qualified Agricultural Property™: 

00% 

RE 

, ao 18047-2182 

% Exempt As "MBT Industrial Personat”: 

00% 

LNT 

IN Er | 

ELT 

Ee 

[EE FTE A 

LI 

% Exempt 

As "MBT Commercial Personal": 

00% 

. 

Exempt As "Qualified Forest Property": 

O Yes 

No 

Exempt As "Development Property”: 

| Yes 

No 

LEGAL DESCRIPTION: 

HOPPE. SUBD LOT 18 

ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

(RESIDENTIAL-VACANT) 

PRIOR YEAR'S CLASSIFICATION: 402 (RESIDENTIAL-VACANT) 

- 

- 

- 

= 

The change in taxable Sue wit increase/decrehse your tax bill for the 2024 

PRIORAMOUNT 

| 

SURRENT 

CHANGE FROM 

amma] 

TE 

| Eien | peat 

1. TAXABLE VALUE), 

) 

4,357 

6,700 

2,343 

2. ASSESSED VALUE: ™_ 

5,500 

6,700 

1,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

ais 

= 

ae 

a 

4. STATE EQUALIZED VALUE (SEV): 

5,500 

6,700 

1,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason: 

Market Adjustment 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed fo the Following: 

Name: 

Phone: 

Email Address: 

Allan Berg 

(989) 734-3555 

info@assessingoffice.com 

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

Michigan Department of Treasury, 

1019 (Rev, 11-23) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of PA. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a mode! assessment notice to be used by the local assessor. 

L-4400 

36678 

FROM: Assessing Department 

Krakow Twp 

P.O. Box 25 

Rogers City, Mi 49779 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

061-110-000-001-00 

PROPERTY ADDRESS: 

14568 MINDACK CREEK RD 

ALPENA, MI 49707 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

Arr 

AUTONAS-DICIT 48047 

% Exempt 

As "Homeowners Principal Residence™ 

00% 

S$ 

& 

C HOPPE COTTAGE LLC 

% Exempt As "Qualified Agricultural Property": 

.00% 

To 

BALTIMORE, or 48047-2182 

% Exempt As "MBT Industrial Personal™; 

00% 

Lap] lll 

ee bgp 

te bpd 

0s peo pe 0 

% Exempt 

As "MBT Commercial Personal: 

00% 

Exempt As "Qualified Forest Property”: 

O Yes 

Xl No 

Exempt 

As "Development Property”: 

[Hl] Yes 

No 

LEGAL DESCRIPTION: 

HOPPE SUBD LOTS 1 & 2 ALSO BLY 6677 ABUTTING THESE 2LCTS. 

AGCORDING TO MCL 211.34c THIS PROPERTY 1S CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value willinreaseldecreass ‘yur tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

. 

. 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

p 

$2,662 

) 

YEAR: 

2023 

i 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE{ 

rd 

66,585 

137,600 

71,015 

2. ASSESSED VALUE r=" 

___110600 | 

187,600 

27,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

-. 

i 

: 

a 

4. STATE EQUALIZED VALUE (SEV): 

110,600 

137,600 

27,000 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason: 

Market Adjustment 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Allan Berg 

Phone: 

(989) 734-3555 

Email Address: 

info@assessingoffice.com 

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

MEMO 

To: Krakow Township March Board of Review 

From; Louise E. Bertolini, Elaine C. Pace, Lorraine A. Reuther & Robert A. Reuther 

Date: March 4, 2024 

Subject: Protest of Assessment 

We have received the Notice of Assessment, Taxable Valuation, and Property Classification for the property at 

14658 Mindack Creek Rd. in Alpena and were shocked by the significant increase in property taxes. The 

property in question has been in the Hoppe family since 1904 and includes the family cottage which is used by 

the family in the summer months. 

Originally owned by Chester Hoppe, upon his death ownership was transferred to his three daughters and son- 

in-law (Louise E. Bertolini, Elaine C. Pace and Robert A. Reuther & Lorraine A. Reuther). These four individuals 

have owned the property together for well over a decade and that fact has not changed. 

in an effort to keep the family cottage in the family in perpetuity, the four named property owners created 

S&C Hoppe Cottage, LLC and opted to hold title to the property in this new format. There has been no change 

in ownership so we do not believe the property should have been assessed as such. See attached formation of 

LLC documentation reflecting the same owners. 

Because there was no change in the owners of this property, we believe it is unfair for the Assessor to remove 

the cap on the taxable value of the property and impose a 107% increase. Below is what we believe to be 

more equitable. 

14658 Mindack Creek Rd. in Alpena - There WAS NOT a change of ownership 

Change 

From Prior 

Taxpayer 

Prior 

Current 

Tentative 

|Yearto 

Taxpayer 

|Proposed 

Amount 

Tentative 

|Amount% 

[Current 

Proposed 

|Amount % 

Year: 2023 

|Amount 

Increase 

Year 

Amount 

increase 

2023 Taxable Value 

|$ 

66,585 

|$ 

137,600 

107%|$ 

71,0155 

69,914 

5.0%) 

Assessed Value 

$ 

110,600 

|$ 

137,600 

24.4%|$ 

27,000 

|S 

137,600 

24.4%) 

Notwithstanding the foregoing, should you determine that a change in ownership did occur (which we do not

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