Divine Mercy of Manistee.pdf

Divine Mercy Of Manistee Diocese Of Gaylord, Petitioner Vs. City Of Manistee, Respondent · 25-003340-TT

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RECEIVED 

SEP 04 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Divine Mercy of Manistee / Diocese of Gaylord 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

\ 

MTT Docket No. 

City of Manistee 

Respondent(s) 

ENTIRE TRIBUNAL PROPERTY TAX PETITION 

1. 

Property Parcel No: 51-51-713-125-04 

(If more than one parcel is at issue, attach a completed Multiple Parcel Petition 

Form addressing all other parcels at issue.) 

2. 

The property identified above is 

X 

real personal. 

3. 

If more than one parcel of real property is under appeal, are the properties 

contiguous? ___Yes No. 

(If no, separate Petitions are required for each non- 

contiguous parcel.) 

4. 

Are all of the parcels of personal property located on a parcel of real property 

under appeal? ___Yes No. 

(If no, separate Petitions are required for each 

parcel of personal property not located on a parcel of real property under 

appeal.) 

5. 

If parcels of personal property are under appeal, when were the personal 

property statements filed by parcel number (attach additional page if necessary): 

Not applicable 

6. 

The property identified above is classified as 

201 (Commercial Improved)

MTT Docket No. 

Page 2 of 4 

10. 

11. 

12. 

13. 

If a protest was required and no protest was made, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the 

assessment or assessments at issue (attach additional page if necessary): 

Because the property retained its tax exemption from prior years on the 2025 

assessment and real property tax rolls until action by the July 2025 Board of Review, 

there was no need for a protest. Also, commercial real property does not require a 

protest to the March Board of Review. MCL 205.735a(4)(a). 

If the appeal was not submitted by the deadline for the filing of an appeal for the 

classification or classifications of the properties at issue (i.e., May 31 or July 31 

of the tax year involved), list the separate and specific facts upon which 

Petitioner relies to invoke the Tribunals authority over the assessment or 

assessments at issue (attach additional page if necessary): 

Not applicable. 

The property or properties at issue are located in Manistee 

County. The 

property or properties’ address is: 

1200 S US-31 

Manistee, Ml 49660 

The assessment or assessments at issue were established by the (applicable 

local governmental unit): City of Manistee 

Petitioner's legal residence or principal office address is: 

611 West North Street 

Gaylord MI 49735 

jbearss@dioceseofgaylord.org 

This appeal involves issues relating to the (check all that are applicable): 

X 

the property or properties’ true cash and taxable values 

the property or properties’ taxable value only 

If the property or properties’ taxable value is at issue, is there a 

dispute as to the value of an addition or loss? ___ Yes 

X No 

uniformity of the property or properties’ assessment

MTT Docket No. 

Page 3 of 4 

15. 

If more than the current tax year is being appealed, list the separate and specific 

facts upon which Petitioner relies to invoke the Tribunal's authority over the prior 

tax year or years (attach additional page if necessary): 

Not Applicable 

16. 

The values for the property identified above as established by Respondent's 

Board of Review are: 

Tax Year 

True Cash Value 

Assessed Value 

Taxable Value 

2025 

$966,000 

$478,000 

$478,000 

17. 

Petitioner contends that the values for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$261,500 

$130,750 

$130,750 

18. 

The values in dispute for the property identified above are: 

Tax Year 

True Cash Value 

State Equalized Value 

Taxable Value 

2025 

$694,500 

$347,250 

$347,250 

19. 

Petitioner requests the following relief (attach additional page if necessary): 

Petitioner requests that the tax exemption for the property on the original 2025 assessment and tax rolls be 

reinstated and the assessed value and the taxable value be returned to $0 and an award of filing fees and other 

relief to which to which Petitioner is entitled. Should said tax exemption not be reinstated, Petitioner requests that 

the Tribunal reduce the state equalized value, the assessed value, and the taxable value of the subject property to 

$130,750 (the value of the buildings less the estimated demolition expenses).

MTT Docket No. 

Page 4 of 4 

(SET 

ered Be 

ed 

Fe osontative or, if none, Petitioner: 

Printdd Name of Petitioner's Authorized Representative or, if none, Petitioner: 

Father James Bearss 

Email Address: jbearss@dioceseofgaylord.org 

Mailing Address: 

611 West North Street 

Gaylord, M| 49735 

Telephone Number: 231-723-2619 

Date: 

08-26-25

TREASURER: 

City 

of Manistee 

51-713-125-04 

city of Manistee 

2025 SUMMER 

TAX BILL 

EDWARD BRADFORD, 

TREASURER 

70 MAPLE ST 

Property #: 

51-713-125-04 

MANISTEE, 

MI 49660 

(231) 

398-2804 

Taxable Value: 478,800 

School District: 

TAX PAYMENT INFORMATION 

OWNER 

/ TAXPAYER: 

[Total Due: 

$16,741.26 

DIVINE MERCY OF MANISTER 

Bmount 

Paid: 

611 WEST NORTH STREET 

GAYLORD, 

MI 

49735 

THIS TAX IS CURRENTLY DUE 

After 08/20/2025 additional interest and fees may apply 

PROPERTY ADDRESS: 

1200 

§ US-31 

MAKE CHECK PAYABLE TO: 

City 

of Manistee 

PLEASE REMIT PAYMENT 

TO ADDRESS 

IN UPPER LEFT CORNER 

TREASURER'S 

COPY 

(Please return 

top portion 

with payment) 

TAXPAYER'S 

COPY 

(Please retain bottom portion 

for your 

records) 

2025 SUMMER 

TAX BILL FOR City 

of Manistee 

TREASURER 

: 

51-713-125-04 

Property 

#: 

51-713-125-04 

City of Manistee 

PRE/AG Exemption: 

%0.0000 

EDWARD BRADFORD, TREASURER 

Class: 

70 MAPLE 

ST 

Assessed Value: 

$478,800 

MANISTEE, 

MI 49660 

5 

; 

o: 

School Dist: 

(231) 

398-2804 

State Equalized Value: 

$478,800 

Taxable Value: 

$478,800 

Mort Code: 

OWNER/TAXPAYER: 

***TAXES ARE BASED ON TAXABLE VALUE#**¥ 

DIVINE MERCY OF MANISTEE 

AR 

611 WEST NORTH STREET 

TAXING UNIT 

MILLS 

he 

GAYLORD, 

MI 

49735 

[COUNTY OPER 

5.46150 

2,614.96 

CITY OPER 

16.71900 

8,005.05 

CITY REFUSE 

1.15000 

550.62 

ST EDUC TAX 

6.00000 

2,872.80 

PROPERTY ADDRESS: 1200 

§ US-3IMANISTEE, 

MI 49660 

MANISTEE ISD 

2.23840 

1,071.74 

COMM COLLEGE 

3.05000 

1,460.34 

mn LEGAL DESCRIPTION 

mmm mmm 

(NOT RESPONSIBLE IF PAID ON WRONG DESCRIPTIONS) 

N9 1/4 NE 1/4 LYING 

§ 

& 

W OF C/L OF US31 

& Nk 1/4 NW 1/4, 

1/4, 

EXC cou 

INT 

@ R/# 

LI 

US-31 

& 

$ 

LI 

OF SD NW 

1/4 

NE 

1/4 

FOR 

POB, 

W 

240 

FT, 

TH 

N 

16 DEG 35 MIN 43 SEC 

E 30 FT B/L, 

TH 

E TO W R/ LI US-31, 

TH SE'LY 70 

POB, 

ALSO 

EXC 

PT 

NE 

1/4 

NW 

1/4 

& 

PT 

KW 

1/4 

SE 

1/4, 

COM AT 

N 

1/4 

COR OF 

SD 

SEC, 

TH 

S 

1374,6 

FT TO 

SE COR OF 

NE 

1/4 

NH 

1/4 

& 

POB, 

TH 

N 

88 

DEG 

42 

MIN 

10 

SEC 

W 842.43 

FT, 

TH 

N 396,15 

FT, 

TH 

N 

38 

DEG 

01 

MIN 

38 

SEC 

& 

162.61 

PT, 

TH N 67 DEG 07 MIN 50 SEC E 387.43 ET, 

TH 

N 85 DEG 17 MIN 37 

SEC 

E 312.14 

ET, 

TH 

N §7 DEG 07 MIN 50 SEC 

E 194.54 FT TO C/L OF US-31, 

TH ALG C/L 

S$ 

22 

DEG 

52 MIN 

D6 

SEC 

E 

237,69 

IF 

TO W'LY 

LI 

OF FORMER 

RR 

R/W, 

TH 

ALG CRY 

TO LEFT 

365.74 

F7 

(CHRD BEARS 

& 

DIST 

§ 

10 

DEG 

29 

MIN 

04 

SEC 

© 364.81 

FT, 

TH 

N 

85 

DEG 

38 MIN 

01 

SEC 

W 

3.06 

FT, 

TH ALG 

CRV 

TQ 

RIGHT 114.4 

FT, 

(CHRD BEARS 

& DIST 

5 06 DEG 24 MIN 08 SEC # 114.34 FT), 

TH 

5 09 DEG 23 MIN 58 SEC W 80.89 FT TO 

S LI OF NW 1/4 NE 1/4, 

TH 

N 88 

DEG 

42 MIN 

10 SEC ¥ 99.03 FT T0 POB, ALSO EXC 

PT NW 1/4 NE 1/4, COM AT 

TOTAL 

34.61890 

16,575.51 

N 1/4 COR OF SD SEC, 

TH 

S 1374.6 

FT TO SW COR OF NR 1/4 NE 1/4, 

TH 

§ 

88 

PEG 

12 MIN 

19 

SEC 

E 200,81 

FT, 

TH ALG E'LY 

LI 

OF FORMER 

RR R/W 

N 

09 

DEG 

23 MIN 

58 

SEC 

E 

30 

FT TO POB, 

TH CON'T ALG R/W 

N 

09 DEG 

23 MIN 

58 SEC 

E 

ADMINISTRATION 

FEE 

165.75 

31.78 

FT, 

TH ALG CRV TO LEFT 124.83 

FT 

(CHRD BEARS 

& DIST N 06 DEG 24 

MIN 

24 

SEC 

E 

124.78 

FT} 

TH 

§5 

86 

DEG 

38 MIN 

01 

SEC 

£ 

3.06 

FT, 

TH ALG CRV 

INTEREST/PEN:

Michigan Department of Treasury 

4031 (Rov. 09-22) 

July/December Board of Review Affidavit 

Issued under autharily of PA, 206 of 1893. Fling Is mandatary. 

The authority for July/December Board of review action 

i 

Review can take action regarding qualified errors verifie 

take action under MCL 211.53b regarding a poverty exe 

exemption under MCL. 211.ee for the current year, whic 

MCL 211.ee that was not on the assessment roll for the 

211.7jj(1) that was not on the assessment ral for the cul 

the disabled veterans exemption, and MCL 211.7ss rela 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of review and m 

to a parcel of property which causes a change in taxable value. 

Petition/Dacket #: 

Assessment Year: 

JBOR-06 

2025 

07/21/2025 

s stated in the General Property Tax Act, MCL 211.53b, The July/December Board of 

d by the accessor (MCL 211.53b(1), (8). The July/December Board of Review can also 

mption for the current year under MCL. 211.7u; a qualified agricultural property 

h has been denied by the assessor; a qualified agricultural property exemption under 

current year and one prior year; or a qualified forest property exemption under MCL 

rrent year and one prior year, In addition, other statutes, such as MCL 211.7b related to 

ted to the eligible development property exemption, provide authority for the 

ade a part of the Hoard of Review Records whenever a change is made 

PART A: PROPERTY IDENTIFICATION 

Owner Name 

DIVINE MERCY OF MANISTEE 

Ownér Street Address 

City 

State 

ZIP Code 

611 WEST NORTH ST 

GAYLORD 

ML 

49735 

Parcel Number 

Property School District 

Property Classification 

51-713-125-04 

MANISTEE AREA PUBLIC sc 

| 201 

Properly Streel Address 

Cily 

Stale 

ZIP Code 

1200 Us-31 

MANISTEE 

MT 

49660 

[PART B: BOARD OF ADJUSTMENTS 

Item or Taxing Authority 

Note or Millage 

Qrlglnat 

Adlusted 

Difference 

CITY OF MANISTEE 

Assessed Value 

JBOR 

0 

478,800 

478,800 

Taxable Value 

07/22/2025 

0 

478,800 

478,800 

P.R.E. 

0.00 % 

0.00 % 

0.00 % 

Property Class 

Commercial 

School District 

51070 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2.) 

[Jroverty Exemption 

[Tavatified Forest Exemption 

[Davatiied Agricuttural Exemption 

7 Eligible Development Property 

Exemption 

Explanation; 

MCL 211.53b(6)a - Clerical Error - Rate of 

Taxation/Computation 

WAVY Veg 

Sas Va Cond 

N, BOARD OF REVIEW MEMBERS 

PART C: CERTIFICA 

en 

123202 

[Toisabied Veterans Exemption 

Beaune Error 

State specific qualified error in 2711.53b(6)) 

Fell gs 

[Td] 

[= 

-

Michigan Department of Treasury 

L-4035a 

3128 {Rav. 14-13) 

. 

51-713-125-04 

2025 Taxable Value Calculations Worksheet 

Parcel No. 391-713-1204 

Issued under authorlly af PA. 208 of 1893. Filing is mandatory. 

Petition No. 

_JBOR-06 

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes Taxable Value to change. 

Complete Section 

1 

if the B of R changes Capped Value. 

SECTION 1 

By Assessor 

ByBofR 

2025 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By ASSESSON.").0vvviieriireera, = 

0 

478,800 

0 

Q 

AMOUNT Of AAAIHONS ......vocerirecercrirres 

seers csses seen eerees assesses eens ses = 

0 

0 

(See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for 

change to formula for Replacement Construction). 

2025 Capped Vaiue 

= {2024 Taxable Value - Losses) 

XcCPl 

+ Additions 

= 

( 

0 

. 

0 

) X 

1.031 

+ 

0 

= 0 ByBofR 

2025 Capped Value 

= 

478,800 

Complete Section 2 if the B of R changes Assessed Value. 

SECTION 2 

By Assessor 

ByBofR 

2025 ASSSSEA VAIUE ....coecerireerrrrii 

irs secsssessess reser seseeseasessssseesesens = 

0 

478,800 

2025 Tentative SEV 

= 2025 Assessed Value X 2025 Tentative Equalization Factor 

= 

478,800 

X 

1.000 

= 

478,800 

By B of R 

2025 Tentative SEV = 

478,800 

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV. 

2025 Tentative Taxable Value = 

478,800

Divine Mercy of Manistee / Diocese of Gaylord v. City of Manistee 

Entire Tribunal Property Tax Petition 

#20 Continuation (List the separate and specific facts upon which the Petitioner relies to support the relief 

requested) 

Following closure of the school in June, 2024, the subject property continued to be looked at for various 

purposes furthering the ministry of the parish community. On August 7, 2024, the facility was used for the 

visitation, prayer and memorial service for former Manistee County Sheriff Dale Kowalkowski. In September, 

2024 the Divine Mercy Finance Council discussed the option of enhancing the pantry services with a drive-thru 

pantry at the subject property site for those in need of food assistance at. A portion of the school premise was 

identified as the space for relocating the pantry from the parish center and church site on 6th Street in 

Manistee. 

In the November 10, 2024 bulletin, Divine Mercy pastor Father James Bearss wrote that "in the coming 

months, Matthew 25:35 Food Pantry will be relocated to the school on the junior and senior high school side, 

and no longer working out of the St. Joseph Parish Center” (i.e. Divine Mercy oversees both St. Joseph Catholic 

Church and Guardian Angel Catholic Church)..."Other request like Special Olympics have submitted their hopes 

of having access to the gym space." The December 1, 2024 Divine Mercy bulletin insert informed the parish of 

the upcoming relocation of the pantry, with the renovations underway being completed so that "the 

distribution on Friday, February 14, 2025 will be at the school". Also, the Area 24 Special Olympics utilized the 

gym at the subject property at various times. 

In summary, the subject property on December 31, 2024 was 

part of the Divine Mercy parish's ministry to further our mission of being stewards of goodwill in our 

community. 

The subject property retained its tax exemption on the original 2025 City of Manistee real property 

assessment roll. On July 22, 2025 the City Assessor at the July Board of Review removed the tax exemption 

and changed the taxable and assessed values to $478,800. A hand written note on the July Board of Review 

Affidavit states "Building was vacant on 12-31-2024" with the reason for change noted as "Qualified Error". At 

no time during the assessment process for tax year 2025 was the pastor or any other representative of Divine 

Mercy or the Diocese of Gaylord contacted regarding the intent of the City Assessor to remove the tax 

exemption and assign the $478,000 valuation. The due process to contest the removal of the tax exemption 

that is normally provided following the receipt of the January assessment notice was not available to the 

Divine Mercy parish. 

The Divine Mercy parish is presenting to the full Tribunal information we have available on the shortened time 

period provided for an appeal. The subject property has remained part of the parish communities ministry in

ENTIRE TRIBUNAL PROPERTY FEE CALCULATOR 

Enter State Equalized Value (SEV) of single parcel or parcel having highest value: 

Enter what you believe this parcel would sell for (True Cash Value): 

Amount in dispute: 

Filing fee due: 

Number of contiguous parcels 

Filing fee for contiguous parcels 

Total filing fee due: 

USE THIS CALCULATOR IF ONLY TAXABLE VALUE (TV) IS AT ISSUE 

Enter TV of single parcel or parcel having highest TV: 

Enter what you believe the TV should be: 

Amount in dispute: 

Filing fee due: 

Number of contiguous parcels 

Filing fee for contiguous parcels 

Total filing fee due: 

Disclaimer: 

$478,000.00 

$261,500.00 

$347,250.00 

$400.00 

$0.00 

$400.00 

$0.00 

$250.00 

$0.00 

$250.00 

Every effort has been made to ensure accuracy between the Tax Tribunal's Calculator and the Tax 

Tribunal's Rules. However, the MTT makes no guarantee that the fee calculated by using this 

calculator will agree with the MTT Rules. 

If there is a discrepancy, the Tax Tribunal's Rules will 

supersede.

om! 

CERTIFIED MAIL"

Divine Mercy Parish 

| 

254 6th Street 

Manistee, Mi 49660 

9589 

0710 5270 2951 L38

Heir dat

0 Bop 30234

i! M

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