VanVoorhies.pdf
Kurt L VanVoorhies, Petitioner V Township Of Detour, Respondent · 25-003388-TT
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Page 1
RECEIVED
JUN 052025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. 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
Mm.
Last Name/Company Name
Kurt
L.
VanVoorhies
Mailing Address (No., Street, P.O. Box or Rural Route)
P.O. Box 308
City or Town
State
ZIP Code
DeTour Village
MI
49725
Telephone Number 906-297-8011
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
kivwphdpe@protonmail.com
Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information
}
First Name
M.I.
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address {do not enter unless you want MTT to send all correspondence via email)
Section 3: Subject Property Information
How many
if you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you | [A vest
[] No*
appealing?
*If yes, use a multiple parce! 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.
2
Property Address (No., Street, City, ST, ZIP)
[if multiple, list first property's address)
E M 134, DE TOUR, MI 49725Page 2
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 [J Poverty Exemption [J Taxable Value Only (calculation) [1 Disabled Veterans Exemption Im} Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [] Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Commonly-owned vacant Parcel Nos. 17-005-104-026-00 (Parcel C) and 17-005-104-029-10 (Parcel C+) are contiguous within Section 4, T41N, R4E of DeTour Township, and under MCL 211.24 should be assessed as a single combined parcel because Petitioner/owner has NOT made a demand in writing to have each of Parcels C and C+ assessed separately. If assessed as a single combined 7.02 acre parcel rather than separate respective 5.9 and 1.12 acre parcels, the Assessed Value of that single combined parcel will be substantially lower than the combination of Assessed Values of separately-assessed parcels because the per-acre True Cash Value of vacant land in DeTour Township -- as modeled by the Assessor and used for purposes of assessment -- is inversely related to the acreage thereof. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? [4 Yes [Hl] No If Yes, check which BOR you attended AND attach the BOR decision: [] March [] July [J pecember If No, check the applicable reason(s): O Not required to attend [8] Assessment Change Notice was not received by Petitioner |] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 36 days of State Tax Commission Order
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
005=104-026-00
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:
14,900
Current Taxable Value as established by the BOR:
837
What do you believe is the fair market value (also known as True Cash Value)?
25,089
Muttiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
12,545
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
837
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
Utliity
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
my]
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?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. 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? [2] Yes [| No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [1 ves [v/} 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 $26.00 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 206.762) and the State Equalized Value or Taxable Vaiue 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 Representative’s Signature: /Kurt L. VanVoorhies, Ph.D., P.E./ Ist
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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
MI.
Last Name
Kurt
L.
VanVoorhies
Valuation Information:
Parcel Number: 005-104-029-10
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:
7,200
Current Taxable Value as established by the Board of Review:
6,701
What do you believe is the fair market value (also known as True Cash Value)?
4,763
Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).
2,382
if your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here.
2,377
Valuation Information:
Parcel Number:
Classification of Property:
Real
Personal
(check one)
a
a
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:
Current Taxable Value as established by the Board of Review:Page 6
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL Kurt L. VanVoorhies Petitioner MTT Docket No. v. Parcel Nos.: 17-005-104-026-00 (Parcel C), and 17-005-104-029-10 (Parcel C+) Township of Detour Respondent PROPERTY TAX VALUATION APPEAL APPEAL BRIEF NOW COMES THE PETITIONER, Kurt L. VanVoorhies, in an appeal from 2025 Board of Review Decisions dated 24 March 2023 of Exhibits 2.1 and 2.2 in respect of assessed and associated taxable valuations of respective contiguous Parcel Nos. 17-005-104-026-00 (Parcel C) and 17-005-104-029-10 (Parcel C+), to state as follows: 1. The assessed valuations of Parcels C and C+ were the subject of written Petitions with associated argument on 10 March 2025 to the DeTour Township Board of Review, to whom copies of Exhibits 1.1 through 1.3 and P1 through
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MOAHR Docket No. Petitioner’s Appeal Brief Page 2 of 6 30 May 2025 3. Parcels C and C+ constitute a contiguous tract of vacant land within Section 4, T41N, R4E, shown in the lower left-hand corner of the plat map of Exhibit P3 of Exhibit 1 for Section 4, T4IN, R4E of DeTour Township. This contiguous tract may be described as the following single parcel: “4 contiguous parcel of land in Town Forty-One (41) North, Range Four (4) East consisting of the West Two Hundred and Thirty Three (233) Feet of the Southwest Quarter of the Southwest Quarter (SW Y% of SW 4) of Section Four (4).” Under MCL 211.24 -- reproduced herein as Exhibit 5 -- “All contiguous subdivisions of any section that are owned by 1 person, firm, corporation, or other legal entity and all unimproved lots in any block that are contiguous and owned by 1 person, firm, corporation, or other legal entity shall be assessed as 1 parcel, unless demand in writing is made by the owner or occupant to have each subdivision of the section or each lot assessed separately.” Petitioner has NOT made a demand in writing to have each of Parcels C and C+ assessed separately. Accordingly, beginning with tax year 2023, in accordance with MCL 211.24, Parcels C and C+ should have been assessed as one parcel. MCL 211.24 also includes the limitation of “However, failure to assess contiguous parcels as entireties does not invalidate the assessment as made”, which would appear to be a “catch-me-if-you-can” provision precluding a challenge of the assessments for tax years 2023 and 2024.
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MOAHR Docket No. Petitioner’s Appeal Brief Page 3 of 6 30 May 2025 for tax year 2025, the Assessor had continued to not assess Parcels C and C+ as one parcel as should have occurred in accordance with MCL 211.24, 8. On 10 March 2025, Petitioner submitted Exhibit 1 — containing Exhibits 1.1- 1.3 and P1 to P9 — as a written appeal of the assessed and taxable values of the Notices of Assessment of Parcels C and C+, arguing that Parcels C and C+ - - respectively 1.12 and 5.9 acres in size — should instead under MCL 211.24 be assessed as a single 7.02 acre parcel. 9. Referring to Exhibits 1.3, P5-1 (with data for 2023), P8 (with data for 2023- 2025) and P9 (with data for 2025) of Exhibit 1, and referring to Exhibits 6.1- 6.6 (with data for 2025), the True Cash Value (TCV) of vacant land in DeTour Township is strictly a function of the acreage thereof, as illustrated in Exhibit 6.1 which shows a plot of TCV as a function of acreage for 1 to 10 acres based upon the data of Exhibits P9 and 6.3, and as illustrated in Exhibit 6.2 which shows a plot of TCV per acre — given by the ratio of TCV / acres — based upon the data of Exhibit 6.3. Accordingly, referring to Exhibits 6.1 and 6.3, whereas the TCV of 1.12 acre Parcel C+ is $14,383, and the TCV of 5.9 acre Parcel C is $29,770, the $29,852 TCV of the 7.02 acre combination of Parcels C and C+ is only $82 greater than the TCV of Parcel C alone. Alternatively, apportioning that $29,852 TCV of the combined 7.02 acre parcel in proportion to the respective acreages of Parcels C and C+ results in the petitioned-for TCV of $25,089 for Parcel C, and the petitioned-for TCV of $4,763 for Parcel C+. Similarly, Exhibit 1.3, with reference to Exhibit P8, explains the
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MOAHR Docket No. Petitioner’s Appeal Brief Page 4 of 6 30 May 2025 10. 11. 12. Referring to Exhibits 2.1 and 2.2, in each of the 2025 Board of Review Decisions om 24 March 2025 in respect of Parcels C and C+ respectively, the Board declined to reduce the Assessed and Taxable Values as requested by Petitioner, but did suggest that Parcels C and C+ could be combined responsive to a written request by the Petitioner to the Assessor to do so, which was contradictory because, as explained in writing to the Board in Exhibit 1.3, the Assessed Value of the 7.2 acre combined parcel would be substantially less than the combination of the original Assessed Values of the separate parcels when assessed individually. Referring to Exhibit 3, on 02 April 2024, Petitioner wrote to the Assessor with a copy of the complete Petition of Exhibit 1, requesting that Parcels C and C+ be assessed as a single combined parcel for tax year 2025, responsive to which, and responsive to a subsequent e-mail inquiry by Petitioner on 10 April 2025 that included and electronic copy of the complete Petition of Exhibit 1, and responsive to a 19 May 2025 e-mail inquiry by Petitioner requesting a response to Petitioners letter of 02 April 2025 (Exhibit 3), on 19 May 2025 the Assessor advised that “The combination can not be done until the 2026 tax roll.” The Petition of Exhibit 1 was filed for purposes of obtaining property tax relief for tax year 2025. However, the Assessor contends that the combination of cannot be done until the 2026 tax roll. Petitioner respectfully submits that the modification of the tax roll is an administrative detail, and that instead the combination of Parcels C and C+ can be constructively done in the interest of
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MOAHR Docket No. Petitioner’s Appeal Brief Page 5 of 6 30 May 2025 me-if-you-can” provision of that statute to continue to assess those parcels separately without being subject to appeal. This practice has not been fair to Petitioner, nor is this practice fair to other taxpayers who may own plural contiguous parcels within the same Section. 13. Petitioner respectfully requests that the Assessed and Taxable Values of Parcels C and C+ for tax year 2025 be amended as requested herein. Respectfully Submitted /. A A Dated: 30 May 2025 Kurt L. VanVoorhies 20031 E M-134, P.O. Box 308 DeTour Village, MI 49725 906-297-8011 klvvphdpe@protonmail.com
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MOAHR Docket No. Petitioner’s Appeal Brief Page 6 of 6 30 May 2025 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM MICHIGAN TAX TRIBUNAL PROOF OF SERVICE STATE OF MICHIGAN } Iss COUNTY OF CHIPPEWA } Kurt L. VanVoorhies, Petitioner, states under penalty of perjury that on 30 May 2025, he served Petitioner’s Appeal Brief upon the following parties by depositing the same in a U.S. government mail receptacle in DeTour Village, Michigan, enclosed in a sealed envelope, plainly addressed to each individual with postage fully paid and affixed thereon: Tina M Fuller, Assessor Township of DeTour 17165 S. Deer Run Rd. Kinross, Michigan 49752 Sih blo loss Dated: 30 May 2025 Kurt L. VanVoorhies, Ph.D., P.E. Petitioner DeTour Village, MI 49725
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Table of Contents and Exhibit List Exhibit # Contents Page Appeal Brief 1 Proof of Service 6 Table of Contents and Exhibit List 7 1 Petition To DeTour Township Tax Review Board 10 March 2025 8 1.1 Petition to Board of Review: Parcel No. 17-005-104-026-00 (Parcel C) 9 1.2 Petition to Board of Review: Parcel No. 17-005-104-029-10 (Parcel C+) 10 1.3 Petition to March 2025 Board of Review: Petitioner Argument 11 P1 2025 Notice of Assessment: Parcel No. 17-005-104-026-00 (Parcel C) 13 P2 2025 Notice of Assessment: Parcel No. 17-005-104-029-10 (Parcel C+) 14 P3 Chippewas County Equalization Dept. Plat Map of Section 4, T41N, R4E 15 P4 Michigan Assessors Manual Volume Ili, oo 16 Writing Condensed Assessment Roll Descriptions P5 Assessor-provided 2023 DeTour Township non-water vacant land table 20 P6 2024 Notice of Assessment, Parcel No. 005-104-026-00 (Parcel C) 22 P7 2024 Notice of Assessment, Parcel No. 005-104-029-10 (Parcel C+) 23 P8 Calculated TCV, AV, and AV Values of Parcels C and C+ 24 P9 Assessor-provided 2025 DeTour Township non-water vacant land table 25 2 2025 Board of Review Decisions 24 March 2025 26 21 2025 Board of Review Decision: Parcel No. 17-005-104-026-00 (Parcel C) 27 2.2 2025 Board of Review Decision: Parcel No. 17-005-104-029-10 (Parcel C+) 28 3 Letter from Petitioner to DeTour Township Assessor 02 April 2025 29 Letter from Petitioner to DeTour Township Assessor, 02 April 2025 30 4 E-Mail Correspondence between Petitioner and DeTour Township 31 Assessor, 10 April — 19 May 2025 E-Mail Correspondence 10 April — 19 May 2025 32 5 MCL 211.24 Property tax assessment roll; time; use of computerized 35 database system Copy of MCL 211.24 Statute 36
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Exhibit 1 Petition To DeTour Township Tax Review Board 10 March 2025
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Michigan Department of Treasury EXH | B IT 1 - 1 618 (Rev. 11-12) Petition to Board of Review L-4035 This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) - [Petitioner's Name (If Other than Owner Please Print or Type) Kurt L & Yoshiko H. VanVoorhies Kurt L. VanVoorhies Township or City County | DeTour Township Chippewa The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address & legal description optional) | | 005-104-026-00 Protested Item |x Assessed Value [x Tentative Taxable Value | Classification | Qualified Agricultural Property Exemption 1. PROTEST OF ASSESSMENT (Complete this section for a protest of assessed value and/or tentative taxable value) | Assessed Amount owners Estimate of True Cash Value Tentative Taxable Value | $14,900 _[%25089 $837 2. PROTEST OF CLASSIFICATION (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) Classification of property on this year's assessment roll Classification should be (check one of the following) | Industrial || Timber Cutover | J Utility (Personal Property Only) || Agricultural | | Commercial | | Residential I. | Developmental 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY (If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal 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 assessor (Enter 0 if exemption "Percent qualified agricultural exemption requested by owner (Enter 100 if full | denied) exemplion requested) | 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentalive taxable value and/or classification and/or qualified agricultural property exemption | Parcel No. 005-104-026-00 should be combined with Parcel No. 005-104-029-10 under MCL 211.24(1) for purposes
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Michigan Department of Treasury EXHIBIT 1 2 618 (Rev. 11-12) Petition to Board of Review L-4035 This form is issued under the authority of P.A, 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or the State Tax Commission unless you first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT | owner 's Name (Please Print or Type) Petitioner's Name Kt Other than Owner. Please Print or Type) | | Kurt L & Yoshiko H. VanVoorhies Kurt L. VanVoorhies dhe: mee oo £ = | Township or City | County DeTour Township | Chippewa The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: [Property Identified (Parcel code required Property address & legal description optional) | 005-104-029-10 Protested Item |x | Assessed Value [x Tentative Taxable Value | Classification | Qualified Agricultural Property Ex ti 1. PROTEST OF ASSESSMENT Spell EXETER (Complete this section for a protest of assessed value and/or tentative taxable value) [Assessed Amount [Owner's Estimate of True Gash Value | Tentative Taxable Value Year | $7,200 | sa763 | $2,377 | 2025 2. PROTEST OF CLASSIFICATION (Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or r qualified agricultural property ) [Classification of property on this year's assessment roll Classification should be (check one of the following) | IL | Agricultural | Industrial [ | Timber Cutover | Utility (Personal Property Only) || Residential || Developmental || Commercial 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY (If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal 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 assessor (Enter oif exemption [ Percent qualified agrouiiurat ‘exemption ry requested by owner (Enter 100 if full denied) [ exemption requested) | 4. REASON FOR PROTEST state reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption Parcel No. 005-104-029-10 should be combined with Parcel No. 005-104-026-00 under MCL 211.24(1) for purposes
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EXHIBIT 1.3 10 March 2025 Petitions to March 2025 Board of Review, Detour Township I'or assessment of contiguous parcels in Section 4, T4IN, R4E otherwise as if a single parcel. List of Exhibits PI 2025 Notice of Assessment, Parcel No. 005-104-026-00 (Parcel C) P2 2025 Notice of Assessment, Parcel No. 005-104-029-10 (Parcel C+) P3 Plat Map of Section 4, T41IN, R4E P4 Michigan Assessors Manual Volume 111, Writing Condensed Assessment Roll Descriptions P5 Assessor-provided Land Table for non-water vacant land for Detour Township, 2023 P6 2024 Notice of Assessment, Parcel No. 005-104-026-00 (Parcel C) P7 2024 Notice of Assessment, Parcel No. 005-104-029-10 (Parcel C+) P8 Calculated TCV, AV, and AV Values of Parcels C and C+ PY Assessor-provided Land Table for non-water vacant land for Detour Township, 2025 Parcel Nos. 005-104-026-00 (Parcel C) and 005-104-029-10 (Parcel C+) -- for which 2025 Notices of Assessment are respectively provided in Exhibits P1 and P2 — constitute a contiguous tract of vacant land within Section 4, T4 IN, R4E, shown in the lower left-hand corner of the plat map of Exhibit P3. This contiguous (ract may be described as the following single parcel: “A contiguous parcel of land in Town Forty-One (41) North, Range Four (4) East consisting of the West Two Hundred and Thirty Three (233) Feet of the Southwest Quarter of the Southwest Quarter (SW sof SW) of Section Four (4). Per the excerpt of the Michigan Assessors manual, Volume 111 included as Exhibit Pd, under MCL 211.24(1), this contiguous tract within a single Section “shall be assessed as one parcel unless demand in writing is made by the owner or occupant to have cach subdivision of the section or cach lot assessed separately.” Furthermore, under MCL 211.25(1). ~The assessing authority shall send a notice of intent to assess the parcels by | valuation to the owner or owners. Permission shall be considered obtained if there is no negative response within 30 days following the notice of intent.” Accordingly, it would appear that the onus is on the Assessor to initiate action to assess plural contiguous parcels in a single Section as one parcel unless the property owner objects within 30 days following notice of intent. We never received such a Notice, and have not, and would not have, objected to such an action. Per Exhibit P5 -- that had been submitted by the Assessor as part of an Amended Answer filed on 26 December 2023 in the Valuation Appeal of MTT Docket No. 23-003 18, -- the true cash value (TCV) of vacant land in Detour Township is approximated by linear interpolation with respect to land area of a Land Table, which is listed in Exhibit P5-1 for 2023. Exhibit P5-2 lists the resulting approximate true cash values (TCV) for Parcel Nos. 005-104-026-00 (Parcel C) and
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EXHIBIT 1.3 Petitions to March 2025 Board of Review, Detour Township Kurt L. VanVoorhies 10 March 2025 Page 2 dividing the TCV value by the corresponding acreage. The spreadsheet of Exhibit P8 also includes similar data for 2025, based upon the corresponding 2025 Notices of Assessment of Exhibits P1 and P2, and based upon the Land Table of Exhibit P9 for 2025 that was provided by the Assessor on 08 March 2025. Accordingly, when Parcels C and C+ are combined as an equivalent 7.02 acre combined parcel for purposes of assessment using the 2025 Land Table values, the approximate true cash value (TCV) would be $29,852, rather than a composite value of $44,152 resulting from a sum of the individual TCV values from the Notices of Assessment. Furthermore, when Parcels C and C+ are combined as an equivalent 7.02 acre parcel for purposes of assessment based upon the 2025 Land Table values, the approximate assessed value (AV) would be $14,900 (50% of TCV), rather than a composite value of $22,100 based upon a sum of the individual AV values from the Notices of Assessment. The petitioned-for taxable value (TV) of the equivalent 7.02 acre combined parcel is estimated (0 not exceed $3,214, based upon a sum of the capped $837 TV of Parcel C, and a 1.12 acre apportioned amount of the: AV of combined Parcels C and C+, but does not account for, and might be lowered by, the capping effect of the Headlee Amendment that had occurred in the determination of the TV of Parcel C+ for 2025. The undersigned respectfully requests that Parcels C and C+ be reassessed as a single combined parcel, resulting in a corresponding reduction of assessed (AV) and taxable (V) values for 2025. Respectfully submitted, » PY , Kurt L. VanVoorhies 20031 E M-134 P.O. Box 308 DeTour Village, MI 49725 klvvphdpe@protonmail.com 906-297-8011
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Exhibit P1 Hm or THIS IS NOT A TAX BILL 4400 Notice of Assessment, Taxable Valuation, and Property Classification = This fac is ised undo tha nethcetty of PA. 205 of 1893, Ses 211 24 (c) an Sec 711 4c aw smorcesd. This 1s moclal assassment nofioa to ha ussd by the locsd axsassor FROM ] PARCEL IDENTIFICATION TINAM FULLER . DETOUR TOWNSHIP/ VILLAGE PARCEL NUMBER: 005-104-026-00 17165 S DEER RUN RD KINROSS, MI 49752 PROPERTY ADDRESS: EM 134 DE TOUR VILLAGE, MI 49725-9529 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION A sur % Exempt As "Homeowners Principal Reside 100.00% Lok YOSHTRG [1 % Exempt As “Qualified Agricultural Property 00% ; % Exempt As "MBT Industrial Personal”: 00% oF TOUR VILLAGE, MI 49725-0308 % Exempt As *“MBT Commercial Personal”: 00% yb pls beat fd atgtagiffyon]| pif) Exempt As "Qualified Forest Property”: [7] ves [KX] No Exempt As “Development Property”: [| Yes [X] No LEGAL DESCRIPTION: ) SEC 4 TAIN R4E W233 FTOF N1110FT OF SW 14 OF SW 1/4. 59 A. ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION: 402 Residential The change in taxable value wilt increase/decrease your tax bill for the 2025] PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM year by approximately. $1 YEAR. 3024 AMOUNT YEAR: 0 PRIOR YEAR 0 1. TAXABLE VALUE: 812 837 25 2. ASSESSED VALUE: 12,000 14,900 2.900 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 5. There WAS or WAS NOT a transfer of ownership on this property in 2024 WAS NOT 6. Assessor Change Reason(s): Market Adjustment The 20256 Inflation rate Multiplier is: 1.031 Questions regarding-the-Netice of Assessment-Taxable Valugtion-and Property Classification-may-be-directed tothe Following:———— - Name Phone: Email Address: TINA FULLER (908) 360-9055 DETOURTWP VILL ASSESSOR@GMAIL.CO
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Exhibit P2 fries THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification ms This Kom J Bewd tides the suohorty of PA 2006 of 1853, Sec 211.24 (0) 89d S56 211 34¢, is sunended This i 3 tooded issessmant poling bo be usat by he ical assessor FROM PARCEL IDENTIFICATION TINA M FULLER DETOUR TOWNSHIP! VILLAGE PARCEL NUMBER: 005-104-029-10 17165 S DEER RUN RD KINROSS, MI 49752 PROPERTY ADDRESS; EM 134 DE TOUR VILLAGE, Mi 48725-9529 OWNER'S NAME & ADDRESSIPERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION . ani a % Exempt As "Homeowners Principal Reside 100.00% JIN TOL oh YONHING K % Exempt As "Qualified Agricuttural Property 00% pl % Exampt As "MBT Industrial Personal”: 00% UK FOUR VILLAGE, MI 49725-0308 % Exempt As "MBT Commercial Personal™: 00% UN CE TI UDR UR I TE SH AE HT ET AE Exempt As "Qualified Forest Property”: [J] Yes [XJ No Exempt As "Development Property: [J Yes [X] No LEGAL DESCRIPTION: SEC 4 TAIN RAE S 210 FT OF W 233 FT OF SW 1/4 OF SW 1/4, 1.12 AM/L. (2023 SPLIT FROM 104-029-00) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION: 402 Residential The change in taxable value will increasefdecrensa your tax bill for the 2026 PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM year by approximately $5 YEAR 2024 AMOUNT YEAR. Jia 1. TAXABLE VALUE: 6,500 6.701 201 2. ASSESSED VALUE: 6,500 7,200 700 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV) 6.500 5. There WAS or WAS NOT a transfer of ownership on this property in 2024 WAS NOT 6. Assessor Change Reason(s): Market Adjustment The 2025 Inflation rate Multiplier is: 1.031 ee Questions cegarding the Notice of-Assessment-Taxable-Valuation;-and-Property- Classification-may be directed to the: Following: Name: Phong: Ernad Addross TINA FULLER (906) 360-9055 DETOURTWP VILL ASSESSOR@GMAIL.CO
Page 20
EXNIDIT FPS T4IN R4E EC gat | Chippewa County 5 Jualization sot, Jp ©) 4 . = nt St SCALE FOR SECTION, el side hd Mario, M| = 49783 80 rods, 1320 feet; area of square 40 acres. 660 Ft.=1 Inch Each side small red squares = 5 chains, 20 rods, 330 feet; area of square 2% acres. ) SOUTH CARUBOU DRUG . pos rep - 727/790 EE | Za -T N=—== i == T 0 »! L ACA i 014-00 i 28 | asp) T/C | Qh N : | q SN 013-00 | __ 010-00 38.7 Acres ’ 7 ESS ’ 4 DE 0/65 oO 0, 2A 015-00 01-00 ly ] 75 ACRES. on 1 Bo Acres fl f [| xh Ca Be : i lot7200. 0lz-00 | i "40 ARES 40 apes I 1 If | w E | mse nni Sa - teeters ] ! | il : 1 : 1] 019-00. | .__ . . .003-00| p0z00| Q@QI-00 J
Page 21
Exhibit P4-1 State Tax Commission Michigan Assessors Manual Volume lll Published February 2018
Page 22
Exhibit P4-2 Table of Contents Chapter 1: Michigan Property Tax Administration Overview........ccecveruenne RAR | 1963 Michigan CONSHIHION ...ocooieiniiiicreriii cesses reser beeen bs bons 1 Headlee Tax LIMAtION w.voviiricninencniieencre ieee senescence sees sr eesresneisssssenessesssssssssssae nies The Michigan General Property Tax Act.. TAX RIOT coir se se her earn ee PrOPOSAL Aoi cee eb be ebb hanes Capped Value:. . Personal Property Tax Reform... nese Chapter 2: Legal Descriptions, Land Value Determinations, Land Value Maps and Tax Maps............ OOO POOP O PPP EOPOPOI IEP RR | | History Of Michigan's Land Description System .. wd Types Of Legal Descriptions... 14 Exceptions Within A Legal Description 17 Description Terminology ......... 18 Plotting And Checking Legal Descriptions .. 22 Measurements Used In Land Descriptions ....... 23 Tax Roll Descriptions Other Than Real Property ..23 Personal Property Descriptions..........cccovievcenens 23 Public Act 189 of 1953 (MCL 211.181 and 182) Commercial Forest Reserves Industrial Facilities Tax (IFT) Pu . Arrangement Of Property Descriptions On The Roll ..... 24 Numbering Of Property Descriptions .... Writing Condensed Assessment Roll Descriptions . Michigan's Land Division Act Land Value Determinations... Land Value Maps......cccovnne Types Of Land Value Maps. . Property TaX Maps... eee bees eb 37 Chapter 3: Development of Economic Condition Factors... 40 Calculation of Economic Condition Factors... 40 Chapter 4: Use of the Michigan Assessor’s Manuals... Measuring and Listing... General Information... Example of Procedures for Single Family Home Appraisal.........ccocoeonivninciiinnniine 45 Photographing the Property: .........ccccoveenciiciinnne. 45
Page 23
Exhibit P4-3
Michigan County Codes
1
ALCONA
23
[INGHAM
85
|OGEMAW
ALGER
24
[IONIA
89
|ONTONAGON
3
ALLEGAN
35
|I0SCO
87
|OSCEOLA
4
ALPENA
38
[IRON
88
|OSCODA
6
|ANTRIM
a7
|ISABELLA
00
|OTSEGO
6
|ARENAC
28
[JACKSON
70
__|OTTAWA
7
BARAGA
30
[KALAMAZOO
71
|PRESQUE ISLE
8
|BARRY
40
|KALKASKA
72
|ROSCOMMON
©
[BAY
41
[KENT
73
|SAGINAW
10
[BENZIE
42
[KEWEENAW
74
[SAINT CLAIR
11__|BERRIEN
43
[LAKE
76
[SAINT JOSEPH
12
[BRANCH
44
LAPEER
78
|SANILAC
13
|CALHOUN
45
[LEELANAU
77
|SCHOOLCRAFT
14
[cass
48
|LENAWEE
78
|SHIAWASSEE
15
[CHARLEVOIX
47
[UVINGSTON
78
[Tuscola
16
|CHEBOYGAN
48
[LUCE
20
|VAN BUREN
17___
[CHIPPEWA
40
|MACKINAC
81
|WASHTENAW
18
{CLARE
£0
MACOMB
82
|WAYNE
16
[CLINTON
51
[MANISTEE
83
|WEXFORD
20
|CRAWFORD
£2
[MARQUETTE
21
|DELTA
63
[MASON
22
|DICKINSON
£4
[MECOSTA
23
|EATON
£5
[MENOMINEE
24
|EMMET
£5
[MIDLAND
25
|GENESEE
67
|MISSAUKEE
20
|GLADWN
£8
[MONROE
27
__|GOGEBIC
£0
[MONTCALM
20
|GRAND TRAVERSE
£60
|MONTMORENCY
20
|GRATIOT
81
[MUSKEGON
30
|HILLSDALE
82
|NEWAYGO
31
[HOUGHTON
83
[OAKLAND
32
[HURON
84
|OCEANA
WRITING CONDENSED ASSESSMENT ROLL DESCRIPTIONS
The process of condensing an assessment roll consists of reducing the number of legal
descriptions by combining all contiguous acreage parcels and lots under same ownership
using
accepted
abbreviations
and
eliminating
all
unnecessary
words
from
each
description.
The authority
for reducing
the number
of descriptions
by combining
contiguous parcels and the use of abbreviations is found in the following tax laws:Page 24
Exhibit P4-4 notice of intent to assess the parcels by 1 valuation to the owner or owners. Permission shall be considered obtained if there is no negative response within 30 days following the notice of intent.” The above laws are interpreted to mean that contiguously owned parcels located in different sections cannot be assessed together as one parcel, except for land located within an unincorporated village. In other words, all land in Section 1 should be listed on the assessment roll followed by all land in Section 2, and so forth. There are several reasons for listing property this way, not the least of which is the fact that it would be very difficult to check an assessment roll to insure that all acreage is listed and accounted for if property descriptions were not listed according to section in numerical order. Parcels considered to be non-contiguous would also include those that are split by a railroad or highway right-of-way. However, it has been the recommendation of the STC that these parcels be assessed under one valuation in rural areas. When a single description is discovered on the roll that aggregately describes parcels which are not contiguous, it is to be corrected by splitting it into two or more parts as required and writing new descriptions for the non-contiguous parts. Use of Abbreviations It is a common misunderstanding that an assessing officer must copy descriptions to the assessment roll in the exact manner in which they appear in a written deed. This is not the case. An assessing officer has the authority to rewrite any description if it correctly and effectively describes the parcel in such a way that it can meet the standard provided for in MCL 211.55, that the description can be “correctly and easily ascertained” by tax officials. The re-writing of descriptions should only be attempted when thoroughly familiar with the procedure. Otherwise the probable result will be many erroneous descriptions. Michigan Compiled Laws Section 211.25(1) (f) states: “It shall be sufficient to describe the real property assessed upon a roll and in other proceedings under this act in the manner heretofore in use by initials, letters, abbreviations, and figures.” The following table lists the most common initials, letters, abbreviations and figures used when condensing legal property descriptions for an assessment roll.
Page 25
Exhibit P5-1 STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Kurt L VanVoorhies Petitioners, MTT Docket No. 23-003118 Parcels # 005-104-029-10 # 005-104-026-00 # 005-104-046-30 Vs. Township of DeTour, Respondent. The property located on E M134; Detour MI was assessed to reflect at least 50% of true market value for 2023 as determined using state guidelines for mass appraisal. Mass Appraisal is typically a hybrid of the three approaches to value (Market, Income and Cost) with emphasis on the cost approach. The goal of mass appraisal is to spread the tax burden fairly between the parcels according to their relative value. 1. The 2023 value using the Cost Approach (Exhibits A, B, C), requires the value of the land to be determined as if vacant. Land Tables for non-water vacant land for Detour Township ¢ TOWNSHIP LAND - NO WATER Last Edited: 02/10/2023 x © Acreage Table ‘A’ BRULEE THE EER TE PLS ER CE EAPO U EN SPS Se OE Enter the Estimated Land Value for each of these sizes. % 1Acre: Co 18,407 3 Ace: 31,520 10 Acre: 19,899 Age: 36,212 1.5 Acre: Co 22,010 4 Ace: 26,356 15 Acre: 23,767 40 Age: oo Si } Zhe: 29346 Shae: 21,193 20 Acre: 27,63 50 Ace: oo 70,79 i | 2540e 36683 7hae: 16,030 25 Ace: 31,55 W0Ade 100,678
Page 26
Exhibit P5-2 2. Cost approach to valuation for vacant land: Cost appr Sales (average) 005-440-046-30 0.87 acres 16,051 19,833 005-104-029-10 1.12 acres 19,272 19,500 005-104-026-00 5.90 acres 18,870 20,500 The vacant land sales are of a range of sale encompassing the ‘acreage of the subject property. Record cards are attached for documentation of price paid for each.
Page 27
Michigan Departmant of Treasury, 1018 (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. 208 of 1893, Sec. 211.24 (¢) and Sec 211.34¢. 83 amended. This is a model assessmont notica 10 be used by the local assossor. Exhibit P6 L-4400 897 FROM: TINA M FULLER DETOUR TOWNSHIP! VILLAGE 17165 S DEER RUN RD KINROSS Mi 49752 PARCEL NUMBER: PARCEL IDENTIFICATION 17-005-104-026-00 PROPERTY ADDRESS: S WHITE PINE ROW DE TOUR VILLAGE, Mi 49725 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION ARAAHYERSRUTO* #5-DIGIT 49719 % Exempt As "Homeowners Principal Residence”: 100.00% I yOORHIES KURT L & YOSHIKO H ¢ Exempt As "Qualified Agricultural Property": 00% PO BOX 308 % Exempt As "MBT Industrial Personal™ 00% DE TOUR VILLAGE, MI 49725-0308 % Exempt As "MBT Commercial Personal”: 00% 0 (CL TY LLC Py Te Te Te ° : ’ GL BUTTE 1 (ER TITRE TR TUTE RT Exempt As "Qu ForentProery. [Yes [X] No Exempt As "Development Property": [7] Yes No LEGAL DESCRIPTION: SEC 4 T41N RAE W233 FTOF N 1110 FT OF SW 1/4 OF SW 1/4. 5.9 A. ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 (RESIDENTIAL-VACANT) PRIOR YEAR'S CLASSIFICATION: 402 (RESIDENTIAL-VACANT) The change in taxable value will increase/decrease your tax bill for the 2024 PRIOR AMOUNT CURRENT CHANGE FROM year by approximately: $1 YEAR: 2023 TEAR TIVE AMOUR | RE ens 1. TAXABLE VALUE: 774 812 38 2. ASSESSED VALUE: 9,400 12,000 2,600 3. TENTATIVE EQUALIZATION FACTOR: 1.000 Lo So ee 4. STATE EQUALIZED VALUE (SEV): 9,400 12,000 2.600 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 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: Phone: Name: Email Address:
Page 28
Exhibit P7 Michigan Department of Treasury, HRCA A THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification wo This form is issued under the authority of PA. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a model assessment notice lo ba used by the local assessor. FROM: TINA M FULLER PARCEL IDENTIFICATION DETOUR TOWNSHIP! VILLAGE 17185 S DEER RUN RD PARCEL NUMBER: 17-005-104-029-10 KINROSS MI 49752 PROPERTY ADDRESS: S WHITE PINE ROW DE TOUR VILLAGE, MI 49725 PRINCIPAL RESIDENCE EXEMPTION OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: ®Ak Ane RAUTOX#5-DIGIT 49718 % Exempt As "Homeowners Principal Residence": 100.00% VAN VOORHIRS KURT L & YOSHIKO H % Exempt As "Qualified Agricultural Property”: 00% PO BOX 308 % Exempt As "MBT Industrial Personal: .00% DE TOUR VILLAGE, MI 49725-0308 4 Exemnt As "MET C. cial Porsonal® 00% HAPs tle ep Lg ede blsqa Mees] i lode » EXempt As omme| nai : [LET D1 RT TEU TF EL ETRE TT ATR Exempt ualtot Fores oper [] Yes [8] No Exempt As "Development Property™ J Yes [X] No LEGAL DESCRIPTION: SEC 4 T41N R4E S 210 FT OF W 233 FT OF SW 1/4 OF SW 1/4. 1.12 A MIL. (2023 SPLIT FROM 104-029-00) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 (RESIDENTIAL-VACANT) PRIOR YEAR'S CLASSIFICATION: 402 (RESIDENTIAL-VACANT) The change in taxable value will increaseldecrease your tax bill for the 2024 PRIOR AMOUNT CURRENT CHANGE FROM h TENTATIVE AMOUNT PRIOR YEAR TO year by approximately: $(71) YEAR: 2023 YEAR: 2024 CURRENT YEAR 1. TAXABLE VALUE: 9,600 6,600 -3,100 2. ASSESSED VALUE: 9,600 6,500 -3,100 3. TENTATIVE EQUALIZATION FACTOR: 1.000 : BE . 4. STATE EQUALIZED VALUE (SEV). 9,600 6,500 -3,100 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason: Market Adjustment The 2024 Inflation rate Multiplleris: 1.05... oo Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Email Address: Phone: Name:
Page 29
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Page 30
Exhibit P9 Re: Request for Missing Notice of Assessment: 17-005-104-029-10 + Updated Land Value Table [J From & @ Detourtwp.vill.assessor@gmail.com <detourtwp vill. assessor@gmail.com> Yr OO @ Yesterday To kivvphdpe <klvvphdpe@protonmail.com> to Saturday, March 8th, 2025 at 3:38 PM sw 8a © vo ah Kh 2 see attached land study Tina M Fuller Assessor Detour Village-Township 17165 S Deer Run Rd Kinross MI 49752 Weekday phone- 906-632-5712 Weekend cell (leave text )- 906-360-9055 Assessing Record information available online! follow this link- https:// bsaonline.com/?uid=1048 Village Parcel Maps- https://storage.googleapis.com/detour-maps/ Village%20qgis2web 2023 09 29-10 37 38 601721/index.html Township Parcel Maps- https://storage.googleapis.com/detour-maps/ Township%20qgis2web_2023 09 29-10 40_18_735333/index.html
Page 31
Exhibit 2 2025 Board of Review Decisions 24 March 2025
Page 32
EXHIBIT 2.1 [Eh 03/24/2025 2025 BOARD OF REVIEW DECISION ™ FROM DETOUR TWP-VILLAGE DETOUR TOWNSHIP/ VILLAGE 17165 S DEER RUN RD KINROSS, MI 49752 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL; VAN VOORHIES KURT L & YOSHIKO H 20031 EM 134 PO BOX 308 DE TOUR VILLAGE, MI 49725-0308 PROPERTY IDENTIFICATION: (Parcel Code required, Property address and legal description optional): ~ 005-104-026-00 EM 134 SEC 4 T41N R4E W 233 FT OF N 1110 FT OF SW 1/4 OF SW 1/4.59A. THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) voor 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 005-104-026-00 They have made the following determination based on the information you supplied. Board of Review Comments REASON: LETTER FROM PROPERTY OWNER DISCUSSION: NOT SURE WHAT ACTION IS WANTED BY THE PETITIONER AND IF THIS IS VALUATION APPEAL - IF A PROPERTY OWNER WISHES SIMPLY TO HAVE PARCELS COMBINED, A SIMPLE WRITTEN REQUEST BY THE OWNER TO THE LOCAL ASSESSOR IS SUFFICIENT. THE WRITTEN REQUEST MUST INCLUDE THE PARCELS TO BE COMBINED, MOTION BY WOODWARD TO MAKE NO CHANGE SECOND BY SCHULTZ VOTE ALL AYES MOTION CARRIED [2025 ORIGINAL ASSESSED VALUE 14,900 | 2025 "BOARD OF REVIEW" ASSESSED VALUE 14,900 (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 837 BRUTY 7 TAS SU — 2025_"BOARD.OF REVIEW" TAXABLE VALUE... 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.6000 i
Page 33
EXHIBIT 2.2 03/24/2025 2025 BOARD OF REVIEW DECISION™ * FROM DETOUR TWP-VILLAGE DETOUR TOWNSHIP/ VILLAGE 17165 S DEER RUN RD KINROSS, MI 49752 NAMB AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): R 005-104-029-10 EM 134 VAN VOORHIES KURT L & YOSHIKO H 20031 EM 134 SEC 4 TAIN R4E S 210 FT OF W 233 FT OF SW 1/4 OF SW 1/4. PO BOX 308 1,12 AM/L. (2023 SPLIT FROM 104-029-00) DE TOUR VILLAGE, MI 49725-0308 _THIS PROPERTY IS CLASSIFIED 402 RESIDENTIAL-VACANTY mee, 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 005-104-029-10 They have made the following determination based on the information you supplicd. Board of Review Comments REASON: LETTER FROM PROPERTY OWNER DISCUSSION: NOT SURE WHAT ACTION IS WANTED BY THE PETITIONER AND IF THIS IS VALUATION APPEAL - IF A PROPERTY OWNER WISHES SIMPLY TO HAVE PARCELS COMBINED, A SIMPLE WRITTEN REQUEST BY THE OWNER TO THE LOCAL ASSESSOR IS SUFFICIENT. THE WRITTEN REQUEST MUST INCLUDE THE PARCELS TO BE COMBINED. MOTION BY WOODWARD TO MAKE NO CHANGE SECOND BY SCHULTZ VOTE ALL AYES MOTION CARRIED [2025 ORIGINAL ASSESSED VALUE 7,200 [202s "BOARD OF REVIEW" ASSESSED VALUE 7,200 | (If the above amounts are the same, no revisions have occured) [2025 ORIGINAL TAXARLE VALUE 6,701 12025 "BOARD QF REVIEW" TAXABLEVALUE rs eo 6,70 ree 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000
Page 34
Exhibit 3 Letter from Petitioner to DeTour Township Assessor 02 April 2025
Page 35
EXHIBIT 3 P.O. Box 308 DeTour Village, MI 49725 02 April 2025 Via U.S. Certified Mail Ms. Tina M. FULLER 17165 S Deer Run Rd. Kinross, MI 49752 Subject: Condensed Assessment of Parcel Nos. 005-104-026-00 and 005-104-029-10 Dear Ms Fuller: On 10 March 2025, I submitted the attached Petitions to the Board of Review in protest of both associated assessed and tentative taxable values of the subject parcels, and to have the subject parcels assessed as a one parcel under MCL 211,24(1), as described on page 29 of the Michigan Assessors Manual, Volume 111, and argued with the Petitions. Per the attached 2025 Board of Review Decisions, on 24 March 2025, the Board of Review denied the Petitions, questioning whether they were a valuation appeal, and instead suggesting that you would combine the parcels in response to a simple written request, for which purpose this letter serves. The Board did not understand that in accordance with your method of appraising land in Detour Township, if the subject parcels are assessed as one, this will result in a reduction of both the assessed and taxable values thereof, so that the Petitions were indeed a valuation appeal. Accordingly I respectfully request that the subject parcels be assessed as one for the 2025 lax year. Respectfully yours, NA bolle fen Ao Kurt L. VanVoorhies
Page 36
Exhibit 4 E-Mail Correspondence Between Petitioner and DeTour Township Assessor 10 April — 19 May 2025 |
Page 37
EXHIBIT 4 Re: PLEASE ADVISE: Re: USPS Attempted Delivery of letter with copy of Petitions, Board Decisions, and Letter 2 From @ Tina Fuller <detourtwp.vill.assessor@gmail.com> vr O Yesterday To klvvphdpe v [SSI IA =Y BE OT VAR KN Kh ow The combination can not be done until the 2026 tax roll. Tina M Fuller Assessor Detour Village-Township 17165 S Deer Run Rd Kinross MI 49752 Phone - 906-360-9055 if no answer please text or leave a message. Assessing Record information available online! follow this link- https:// bsaonline.com/?uid=1048 Village Parcel Maps- https://storage.googleapis.com/detour-maps/ On Mon, May 19, 2025 at 8:52 AM klvvphdpe <klvvphdpe@protonmail.com> wrote: Dear Ms. Fuller: Further to my letter of 02 April 2025, please would you advise as to whether, beginning with the
Page 38
EXHIBIT 4 Sent with Proton Mail secure email. On Monday, April 14th, 2025 at 9:23 AM, Tina Fuller <detourtwp.vill.assessor@gmail.com> wrote: Yes, we received it. Tina M Fuller Assessor Detour Village-Township 17165 S Deer Run Rd Kinross MI 49752 Phone - 906-360-9055 if no answer please text or leave a message. Assessing Record information available online! follow this link- https://bsaonline.com/?uid=1048 Village Parcel Maps- https://storage.googleapis.com/detour-maps/ On Thu, Apr 10, 2025 at 9:48 AM klvvphdpe <klvvphdpe@protonmail.com> wrote: Dear Ms. Fuller: Per the attached notification, yesterday the USPS attempted delivery of the attached documents that were sent by Certified Mail. Please would you confirm receipt. Thank you very much. Respectfully yours, Kurt VanVoorhies Kurt L. VanVoorhies, Ph.D., P.E., P.C. P.O. Box 68 DeTour Village, MI 49725 USA
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EXHIBIT 4 ALERT: SEVERE WEATHER IN THE SOUTHEAST AND CENTRAL U.S AND WINTER STORMS ... USPS Tracking’ FAGs > i Number: Remoye X Copy Schedule a Redelivery (https://tools.usps.com/redelivery.htm) Latest Update - m m We attempted to deliver your item at 10:15 am on April 9, 2025 in KINROSS, MI 49752 and a notice 2 was left because an authorized recipient was not available. You may arrange redelivery by using the a Schedule a Redelivery feature on this page or may pick up the item at the Post Office indicated on the notice beginning April 10, 2025. If this item is unclaimed by April 24, 2025 then it will be returned to sender. Get More Out of USPS Tracking: USPS Tracking Plus® Delivery Attempt: Action Needed @ Notice Left (No Authorized Recipient Available) KINROSS, MI 49752 April 9, 2025, 10:15 am ® USPS in possession of item DE TOUR VILLAGE, MI 49725 April 2, 2025, 12:57 pm
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Exhibit 5 MCL 211.24 Property tax assessment roll; time; use of computerized database system
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EXHIBIT 5 THE GENERAL PROPERTY TAX ACT (EXCERPT) Act 206 of 1893 211.24 Property tax assessment roll; time; use of computerized database system. Sce. 24. (1) On or before the first Monday in March in cach year, the assessor shall make and complete an assessment roll, upon which he or she shall set down all of the following: (a) The name and address of every person liable to be taxed in the local tax collecting unit with a full description of all the real property liable to be taxed. If the name of the owner or occupant of any tract or parcel of real property is known, the assessor shall enter the name and address of the owner or occupant opposite to the description of the property. If unknown, the real property described upon the roll shall be assessed as "owner unknown". ( ¢ shall show as ncar as possible the number of acres contained in it, as determined by the a; r. It is not necessary for the assessment roll to specify the quantity of land comprised in any town, city, or village lot. (b) The assessor shall estimate, according to his or her best information and judgment, the true cash value and assessed value of every parcel of real property and set the assessed value down opposite the parcel. (c) The assessor shall calculate the tentative taxable value of every parcel of real property and set that value down opposite the parcel. (d) The assessor shall determine the percentage of value of every parcel of real property that is exempt from the tax levied by a local school district for school operating purposes to the extent provided under section 1211 of the revised school code, 1976 PA 451, MCL 380.1211, and set that percentage of value down opposite the parcel. (e) The assessor shall determine the date of the last transfer of ownership of every parcel of real property occurring after December 31, 1994 and set that date down opposite the parcel. (f) The assessor shall estimate the true cash value of all the personal property of each person, and set the assessed value and tentative taxable value down opposite the name of the person. In determining the property to be assessed and in estimating the value of that property, the assessor is not bound to follow the statements of any person, but shall exercise his or her best judgment. For taxes levied after December 31, 2003, the assessor shall separately state the assessed value and tentative taxable value of any leasehold improvements. (g) Property assessed to a person other than the owner shall be assessed separately from the owner's property and shall show in what capacity it is assessed to that person, whether as agent, guardian, or otherwise. Two or more persons not being copartners, owning personal property in common, may each be assessed severally for each person's portion. Undivided interests in lands owned by tenants in common, or joint tenants not being copartners, may be assessed to the owners. (2) Subject to this section, a local tax collecting unit may use a computerized database system as the assessment roll described in subsection (1) if the local tax collecting unit and the assessor certify in a form and manner prescribed by the state tax commission that the proposed system has the capacity to enable a local tax collecting unit to comply and the local tax collecting unit complies with all of the following requirements: (a) The assessor shall certify the assessment roll and maintain a computer printed format or a disk, external drive, or other electronic data processing format compatible with the computer system used by the local tax collecting unit. The affidavit attached to or included with the assessment roll shall include documentation that the assessment roll has been backed up through a computer backup system and a sworn statement by the assessor that the backup system contains a true and complete record of the assessment roll. The affidavit attached to or included with the assessment roll shall include documentation that authorizes and reports all changes in the assessment roll as certified by the assessor. (b) The local tax collecting unit shall certify and maintain a retention policy that complies with the requirements of section 11 of the Michigan history center act, 2016 PA 470, MCL 399.11, and section 491 of the Michigan penal code, 1931 PA 328, MCL 750.491.
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EXHIBIT 5 assessment roll is considered as having the assessment roll available for public inspection. () If at any time the state tax commission believes that a local tax collecting unit is no longer in compliance with this subsection, the state tax commission shall provide written notice to the local tax collecting unit, The notice shall specify the reasons that use of the computerized database system as the original assessment roll is no longer in compliance with this subsection. The local tax collecting unit has 60 days to provide evidence that the local tax collecting unit is in compliance with this subsection or that action to correct noncompliance has been implemented. If, after the expiration of 60 days, the state tax commission believes that the local tax collecting unit is not taking satisfactory steps to correct a condition of noncompliance, the state tax commission upon its own motion may withdraw approval of the use of the computerized database system as the original assessment roll. Proceedings of the state tax commission under this subsection shall be in accordance with rules for other proceedings for the commission promulgated under the administrative procedures act of 1969, 1969 PA 306, MCL 24.201 to 24.328, and shall not be considered a contested case. History: 1893, Act 206, EAT. June 12, 1893:—CL 1897, 3847:—Am. 1899, Act 262, EIT. Sept. 23. 1899: —Am. 1907, Act 326, EIT. Sept. 28, 1907:—CL 1915, 4018:—CL 1929, 3412:—Am. 1941, Act 234, Imd. EIT. June 16, 1941:—Am. 1945, Act 159, Imd. EIT. May 16, 1945:—Am. 1947, Act 93, EIT. Oct. 11, 1947:—CL 1948, 211.24:—Am. 1949, Act 285, EIT. Sept. 23, 1949:—Am. 1963, Act 66, EIT. Sept. 6. 1963:—Am. 1994, Act 415, Imd. Eff. Dec. 29, 1994:—Am. 2002, Act 620, Imd. Dec. 23, 2002;—Am. 2012, Act 409, Imd. Eff. Dec. 20, 2012:—Am. 2016, Act 25, EIT. May 30, 2016:—Am. 2017, Act 176, EIT. Feb. 19, 2018. Compiler's note: For transfer of powers and duties of department of environmental quality to department of natural resources and environment, see E.R.O. No. 2009-31, compiled at MCL 324.99919. Popular name: Act 206
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Exhibit 6 2025 DeTour Township Vacant Land Valuation
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