Knust.pdf

Knust Family Revocable Trust, Petitioner V Township Of Porter, Respondent · 25-003145-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

RECEIVED 

JUN 1.72025 

MICHIGAN TAX TRIBUNAL. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeat Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

{e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

Mi. 

Last Name/Company Name 

Coley 

Knust a/k/a Knust Family Revocable Trust 

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

1103 N. Winchester Ave., Unit A 

City or Town 

State 

ZIP Code 

Chicago 

iL 

60622-3746 

Telephone Number 

Fax Number 

(815)370-3869 

(734) 485-6251 

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

cknust@hl.com 

Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

ma. 

Last Name 

WILLIAM 

Cc 

 |BABUT 

mrt Babut Law Offices, PLLC 

Address {No., Street, P.O. Box or Rurat Route) 

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

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

whabut@babutlaw.com 

Section 3: Subject Property information 

How many 

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

parcels areyou 

| [A ves* 

[] no 

appealing? 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check al that apply) 

{Jd True Cash and Taxable Value 

[J Poverty Exemption 

[@ Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial ofa 

O Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

The subject properties are over assessed by Porter Township. The 2025 Taxable Value 

(TV) is $323,600.00 and the assessed value (SEV) is $323,600.00 for a True Cash 

Value (TCV) of $647,200.00. 

A contiguous unimproved parcel has a Taxable Value 

(TV) is $34,600.00 and the assessed value (SEV) is $34,600.00 for a True Cash Value 

(TCV) of $69,200.00. Attached is comparable data that supports the appeal. We will 

submit additional evidence of comparable properties adjusted to support our petition and 

prove the properties are over assessed. 

Petitioner contends that several items of personal property that were a component of the 

sales price has negatively affected the TV and the SEV for these properties. Some of 

those items of personal property purchased were: 1. pontoon boat; 2. pier; 3. boat lift; 4 

golf cart; 5. all home furnishings; 6. all garage contents and tools. 

Section 6. Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [i Yes 

J No 

If Yes, check which BOR you attended AND attach the BOR decision: [#] March 

[] duly 

[[] December 

If No, check the applicable reason(s): 

0 Not required to attend 

J Assessment Change Notice was not recelved by Petitioner

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muitiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

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: 

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information *Only the Mi Dep’t of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

=! 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one} 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(checkone) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner's Contact Information: 

First Name/Company Name 

M.I. 

Last Name 

Coley 

Knust 

Valuation information: 

Parcel Number: 1 4- 1 20-055-086-0 1 

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 Board of Review: 

$323,600.00 

Current Taxable Value as established by the Board of Review: 

$323,600.00 

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

$550,000.00 

Divide the fair market value by 2 and enter here, This is your contention of Assessed Value (also known as State Equalized Value). 

$275,000.00 

If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

Valuation information: 

Parcel "A 41 20-055-088-1 9 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

$34,600.00 

Current Taxable Value as established by the Board of Review: 

$34,600.00

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

(w] Yes 

O 

No 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

[4 no 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

ry ret ee William C. Babut 

nt

Factor 

Address 

Sale Price 

Sale Date 

Square 

Footage 

Lot'Size 

(SF) 

165368 Eby 

) (Subject) 

Rd, 

Rd 

Lakeshore 

65784 

65368 Eby 

: Lakeshore 

Dr, 

Vandalia, 

MI 49095 

Cassopolis, 

MI 49031 

"$865,000 

$640,000 

Check 

"Check 

local 

local 

records 

records 

2,746! 

20168.28 

Frontage 

Foot 

Year Built 

Bedrooms 

Land SF 

Dollar Per 

Building SF: 

$254.88 

Frontage ~~ 

Foot 

: 

Comps - 

Doliar Per” 

Land SF 

Dollar Per 

‘Building SF 

75. 

2011 — 

 — 

5 

60 

$42.89 

$391.44 

$11,533 

“Rin I. 

$16.28 

$243.55. 

Frontage” 

Foot 

; 

$3,146 

1635 

12196 

1993. 

TT 

$52.48 

$10,667 

‘Max 

$125.36 

$704.55 

$11,650 

ETRE 

66223 

Dr: Dolans Ave 

66223 

Dolans 

Ave, 

Vandalia, 

MI 49095 

5/22/2024 

50: 

ses 

TE 

552.45 

5704.55 

“Average 

86308 

$454.97 

660 

8865 

$9,300 

$7,871 

65341 North 

Dr 

65341 North: 

Dr: 

Cassopolis, 

Mi 49031 

"$475,000 

- 10/30/2024 

151 

1972 

“2 Full 

$16.28 

$3,146 

| 8/30/2024 

1189 

291852. 

$399.50. 

RT EE 

61303 

Alexander: 

Peninsula 

Dr 

61303" 

Alexander 

Dr,’ 

Vandalia, 

MI 49095 

"$345,000 

65572 W 

Dr, 

‘Cassopolis, 

MI 49031 

$550,000 

9/10/2024 

822. 

864 

9148 

50 

1950 

a: 

C1972 

$37.71 

$419.71 

$6,900 

$6,875 

$52.45 

$419.71. 

'65572W 

Dr 

Peninsula’ 

13939.2 

5 

5 

2 Full 

$39.46 

$636.57 

George 

T8397 

George 

Smith Ct, 

- Edwardsbu 

rg, Ml 

49112 

"$499,000 

11/4/2024 

1420 

80 

6571 

3 

© 

2Full 

$6,238 

168397 

8860 

$56.32 

$351.41 

66080 

66090 

Dolans! 

Ave, 

Vandalia, 

MI 49095 

"$600,000 

5/14/2024 

52 

$60.83 

$527.70 

$11,538 

$6,900 

. 

: 

1137 

9863 

Ts 

eg 

1 Full 

TT193: 

66050: 

Lakeshore 

Smith Ct Dolans Ave Dolans Ave: 

66050. 

Dr 

11193 

Dolans: 

Lakeshore 

Ave, 

Vandalia, 

MI 49095 

"$430,000 

Dr, Three: 

Rivers, MI 

49093 

$699,000 

9/14/2024. 12/16/2024 

11761.2 

95 

-- 

pir 

$36.56 

1023 

$420.33 

$4,526. 

2870 

5576 

60 

1950. 

— 

2Full 

$125.36 

$243.55 

$11,650

Michigan Department of Treascry, 

THIS 

HS 

NOT 

A 

TAX 

BILL 

L-4400 

1018 (Rev, 10-24) 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

FROM: PORTER TOWNSHIP 

PARCEL IDENTIFICATION 

25629 

KEVIN HARRIS 

. 

-120-055-086- 

67482 COYOTE TRAIL 

PARCEL NUMBER: 

14-120-055-086-01 

EDWARDSBURG, MI 48112 

. 

PROPERTY ADDRESS: 

65368 EBY RD 

CASSOPOLIS, MI 48031 

OWNER'S NAME & ADDRESSIPERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

2629 

% Exempt 

As "Homeowners Principal Residence™ 

00% 

**%*+4NOTO**ALL FOR ARDC 606 

% Exempt As "Qualified Agricultural Property™ 

00% 

Ty ALY REVOCABLE TRUST 

% Exempt As "MBT Industrial Personal": 

.00% 

CHICAGO, 

IL 60622-3746 

% Exempt As "MBT Commercial Personal” 

00% 

UHTERU ENT ETRE 

IE a 

CUTER 

A A] 

Exempt As “Qualified Forest Property”: 

0 Yes 

[X] 

No 

Exempt As "Development Property": 

[TYes 

[X] 

No 

LEGAL DESCRIPTION: 

LC 437-740 344-330 (595 A-1 7-13 335-260) LOT 8 BLK 7 H.F. LITTLE MICHIGAN INLAND LAKE DEVELOPMENT SHAVEHEAD 1. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

: 

. 

TENTATIVE AMOUNT 

{OR YEAR TO 

year by appipximately: 

$5705 

YEAR: 

2024 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

196,534 

323,600 

127,066 

2. ASSESSED VALUE: 

261,100 

323,600" 

62,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Shee 

- 

4. STATE EQUALIZED VALUE (SEV): 

261,100 

323,600 

62,500 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS 

6. Assessor Change Reason: 

CHANGES 

IN ASSESSED VALUE 

IS 

A MARKET ADJUSTMENT. 

CHANGES 

IN TAXABLE VALUE 

IS DUE 

TO 

ONE 

OF 

THE FOLLOWING: 

THE CONSUMER PRICE 

INCREASE, 

NEW CONSTRUCTION, 

TRANSFER 

OF 

OWNWERSHIP, 

OR IMPROVEMENTS BEING REMOVED. 

IF PRIOR YEAR AMOUNTS ARE 

ZERO 

- 

THIS 

IS 

A NEW PARCEL AS 

A RESULT OF 

A SPLIT, 

COMBINATION, 

OR BOUNDARY 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

Phone 

Email Address: 

KEVIN HARRIS 

(269) 683-3057 

KEVINHO115@GMAIL.COM 

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

+ 

tr Ds 

as 

THIS IS NOT A TAX BILL 

L-4400 

1019 (Rov, 10-24) 

Notice of Assessment, Taxable Valuation, and Property Classification 

a0 

This form is issued under the authority of P.A 206 of 1893, Sec. 211.24 (¢) and Sec,211.34c, as amended. 

This is a mode! assessment nofice to be used iy the local assessor, 

FROM: pORTER TOWNSHIP 

PARCEL IDENTIFICATION 

KEVIN HARRIS 

UMBER: 

-120- 

- 

67482 

VOTE TRAIL 

PARCEL 

NUMBE! 

14-120-055-088-19 

EDWARDSBURG, Mi 49112 

PROPERTY ADDRESS: 

65368 EBY RD 

¥ 

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

PRINCIPAL RESIDENCE EXEMPTION 

25630 

% Exempt As "Homeowners Principal Residence”: 

00% 

s¥%%2440TO* 

ALL FOR AADC 606 

% Exempt As “Qualified Agricultural Property": 

00% 

eT 

ALE 

aT 

% Exempt As "MBT Industrial Personal”: 

00% 

CHICAGO, 

IL 60622-3746 

% Exempt As "MBT Commercial Personal: 

00% 

EE 

LIL 

RE UTTER 

| UE 

Exempt As “Qualified Forest Property” 

[| Yes 

 [X] No 

Exempt As “Development Property": 

[JYes 

[X No 

LEGAL DESCRIPTION: 

LC 437-740 372-251 5958-17 7-13 LOTS 19 & 22 BLK 8 H F LITTLE'S MICHIGAN INLAND LAKE DEVELOPMENT SHAVEHEAD 1. 

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

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

¥ 

i 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

$872 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

15177 | 

- 

34.600 

19.423 

2. ASSESSED VALUE: 

30,000 

34,600 

4,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

= 

4. STATE EQUALIZED VALUE (SEV): 

30,000 

34,600 

4,600 

6. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS 

6. Assessor Change Reason: 

CHANGES 

IN ASSESSED VALUE 

IS 

A MARKET ADJUSTMENT. 

CHANGES 

IN TAXABLE VALUE 

IS DUE 

TC ONE OF THE FOLLOWING: 

THE CONSUMER PRICE 

INCREASE, 

NEW CONSTRUCTION, 

TRANSFER OF 

OWNWERSHIP, 

OR IMPROVEMENTS BEING REMOVED. 

IF PRIOR YEAR AMOUNTS ARE 

ZERO 

~ 

THIS 

IS 

A NEW PARCEL AS 

A RESULT OF A SPLIT, 

COMBINATION, 

OR BOUNDARY 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

Phone: 

Email Address: 

KEVIN HARRIS 

(269) 663-3057 

KEVINHI115@GMAIL.COM 

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

03/21/2025 

09:11 

AM 

2025 BOARD OF REVIEW DECISION 

FROM 

PORTER TOWNSHIP 

KEVIN HARRIS 

67482 COYOTE TRAIL 

EDWARDSBURG, MI 49112 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

14-120-055-086-01 

65368 EBY RD 

KNUST FAMILY REVOCABLE TRUST 

1103 N WINCHESTER AVE UNIT A 

LC 437-740 344-330 (595 A-1 7-13 335-260) LOT § BLK 7 HF. 

CHICAGO IL 60622 

LITTLE MICHIGAN INLAND LAKE DEVELOPMENT 

SHAVEHEAD 1. 

THIS PROPERTY IS CLASSIFIED AS: 

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 

14-120-055-086-01 

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

Board of Review Comments: 

ASSESSMENT DETERMINED TO BE ACCURATE 

[2025 

ORIGINAL ASSESSED VALUE 

323,600 

| 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

323,600 

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

| 2025 

ORIGINAL TAXABLE VALUE 

323,600 

| 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

323,600 

| 

2025 

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.htm]

03/21/2025 

09:11 

AM 

2025 BOARD OF REVIEW DECISION 

FROM 

PORTER TOWNSHIP 

KEVIN HARRIS 

67482 COYOTE TRAIL 

EDWARDSBURG, MI 49112 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

14-120-055-088-19 

65368 EBY RD 

KNUST FAMILY REVOCABLE TRUST 

1103 N WINCHESTER AVE UNIT A 

LC 437-740 372-251 595B-17 7-13 LOTS 19 & 22 BLK § HF 

CHICAGO 1L 60622 

LITTLE'S MICHIGAN INLAND LAKE DEVELOPMENT 

SHAVEHEAD 1. 

THIS PROPERTY IS CLASSIFIED AS: 

40] 

(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 

14-120-055-088-19 

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

Board of Review Comments: 

ASSESSMENT DETERMINED TO BE ACCURATE 

| 2025 

ORIGINAL ASSESSED VALUE 

34,600 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

34,600 

| 

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

[2025 ORIGINAL TAXABLE VALUE 

34,600 

| 

[2025 "BOARD OF REVIEW" TAXABLE VALUE 

34,600 

| 

[2025 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.htm]

700 Towner Street’ 

Ypsilanti, MI 48198 

(734) 485-7000 

Michi qv Tox T

Po. Bow 3023

Lows: 

M1 

)

← View full record