American Tower Management Inc. MI (site 87799).pdf

American Tower Managment Inc Mi Site 87799, Petitioner V City Of Battle Creek, Respondent · 25-002631-TT

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RECEIVED 

STATE OF MICHIGAN 

JUN 08 2025 

MIL {GAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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 

American Tower Management Inc. MI (site 87799) 

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

POBox 723507 

= 

sr 

Traninfo:4h06 

 26020104-1 

06S! 

City 

or Town 

tate 

P 

Code 

= 

OL 

«GOR 

Afante 

ah 

S156 

ow 

2163075 

fn: $250.00 

Telephone Number 713-407-3201 

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

bwornat@bdo.com 

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

} 

First Name 

MI. 

Last Name 

Brent 

Wornat 

Firm Name (if any) BDO USA 

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

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

> 

77019 

Telephone Number 71 3-407-3201 

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

bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] vest 

[] No* 

appealing? 

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

1 

**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] 

216 Spring St., Battle Creek, MI 49037-8502 

2/25

ATT, 

Eh 

STATE 

OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[\ True Cash and Taxable Value 

[3 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[J] Exemption from Taxation {other than the denial of a 

[O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Cell Tower is idlefinactive not producing income. Negative economic factor can be 

applied. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[] No 

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

[J July 

[7] pecember 

If No, check the applicable reason(s): 

Not required to attend 

[I] Assessment Change Notice was not received by Petitioner 

Cl Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the muttipte parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

0061-00-010-0 

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: 

18,500 

Current Taxable Value as established by the BOR: 

15,168 

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

20,000 

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

10,000 

If you belleve 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} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one} 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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 I. BROWN, DPA 

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? 

[ Yes 

[4 no 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[J ves 

[vA 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 

Petitioner 

or Attorney/Authorized Represpntative’s 

Sj 

ture 

Isl

nn gg Tos 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

Cows 

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

a model assessment notice to be used by the local assessor. 

FROM: (269) 966-3369 

PARCEL IDENTIFICATION 

ace BalTs CREEK 

PARCEL NUMBER: 

0061-00-010-0 

BATTLE CREEK, MI 49016-1717 

2 Q 

PROPERTY ADDRESS: 

; 

9N 

3 

216 SPRING ST 

BATTLE CREEK, MI 48037-8502 

PRINCIPAL RESIDENCE EXEMPTION 

E 

[a 

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

{ 

\F 

i 

3499 

2 

% Exempt As "Homeowners Principal Residence": 

.00% 

SRAIONED IOC 43 Ne ue 

©) 

ge 

% Exempt As "Qualified Agricultural Property": 

B0% 

PO BOX 723597 

© 

Ql 

9% Exempt As "MBT Industrial Personal”; 

00% 

ATLANTA, 

GA 31139-0597 

« 

? 

re) 

% Exempt As "MBT Commercial Personal”; 

00% 

LE 

YE 

eT 

LECT 

SF Exempt As "Qualified 

Forest Property”: 

[| Yes 

No 

* 

So 

Exempt As "Development Property": 

O Yes 

No 

LEGAL DESCRIPTION: 

SEC 11 T2S R8W BEG W 1/8TH LI AT PT 375 FT N 0 DEG 10 MIN E FROM NE COR OF FOREST GLEN PLAT #1 - CONTN N 0 DEG 

10 MIN E 328 F1'- N 88 DEG 57 MIN 

W 338 FT - S 0 DEG 10 MIN W 160 FT - § 44 DEG 23 MIN 30 SEC E 239.41 FT - S 88 DEG 57 

MIN E 170 FT TO POB 

) 

Cpevot © 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commercial 

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

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

h 

. 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

$32 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

14,712 

16,168 

456 

2. ASSESSED VALUE: 

16,372 

16,500 

128 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

aN 

; 

: 

A 

4. STATE EQUALIZED VALUE (SEV): 

16,372 | 

16,500 

128 

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

WAS NOT 

6. Assessor Change Reason: 

Market Adjustment 

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: 

AARON POWERS 

(269) 966-3369 

BCASSESSOR@BATTLECREEKMI.GOV 

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

Mici1cAan TAX TRI

po pox 

30 23 

Lansing M1 

Are

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