McLaughlin.pdf
McLaughlin Family Trust, Petitioner V Township Of Woodstock, Respondent · 25-003690-TT
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Page 1
RECEIVED
AUG 27 2025
MICHIGAN TAX TRIBUNAL
STATE
OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON J. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION | EXEMPTION
/ CLASSIFICATION APPEAL
Do not use this form to appeal Principat Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or
Non-Property tax disputes
Pursuant to Michigan Tax Tribunal Rute (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal
(e.g. Board of Review Decision or Nuotice of Uncapping) with this Small Claims Petition, if applicabte. if you do not
submit this document, you may be held in defaull.
Section 1: Petitioner's Contact Informatic
[FirstName
[*N]
!
JOHN
Mailing Address
(No., Street, B.0. Bok or Rural Roule)
| 8036 Clarks Cove
|
|
Last HameiCompany Name
McLAUGHLIN
.
.
i
City or Town
TTT
state
21 Code
_ Addison
—
~
i..49240
eee
|
Telephone Number
|
734) 231-1211
[-
|
E-mail Addrass {do not enter less you want MTT to send ali correspondence
\ via
{.macmtriChotmail.com
ET
;
S—
—
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
“First Name
[A
| Las Name
THOMAS
)
i
]
A.
| KUZMIAK
Firm Name
(| {if any)
THOMAS A. KUZMIAK, P.L.L.C.
|
Mailing Address (No., Street, P.O. Box of Rural Route)
Tm
mm
:
|
i
|
i
|
i
i
|
|
|
2222 Ford Avenue
.
=
Cily or Town
|
State”
7 ZIP Gode CTT
Wyandotte
MI
|
48192
Telephone Number
(734)
283-3350
Email Address (do not enter unless
you want MTT to send afl correspondence via email)
“tom@luzmiaklay, com I
Section 3: Subject Property
How many
If you are
appeating more than one pa
parcels are you | [X]
ve
U3 wor
appealing?
* yas, use a mulliple parcel form for information regarding any contiguous parcels.
i
“If no, you must file separate appends for each non-cantiguous or non-adjoining parcet or you will be defaulted.
Information
ar of
re they “contiguous or adjoining?
2
Properly Addriss (No. Street, Gily, §T, ZIP) [If muilipie, list first property's address)
or
WDO~134~3200-60
WD0~134~3200-70Page 2
STATE OF MICHIGARK
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWR. DPA
GOVERNOR
LANSING
DIRECTOR
eing Appealed ehekaninatappy
Section 4: Issu
[@ True Cash and Taxable Value
[J Poverty Exemption
So
[J Taxable Vaiue Only (cateutation, N
[I] Disabled Votorans Exemption
1) uncaring of Taxable Value
[1
Eligible Manufacturing Personal Property (ESA)
[] exemption rom Taxation {other than the denial of a
a craseifcation
Principal Re
dence or Qualified Agricultural Exemption) oh
Petitioner appeals the Decision of the July Board of Review on the premise that
the Assessor made an error and/or omission in creating the taxable and fair market
value
of the
property.
Petitioner,
at
the Board
of Review,
presented
the
information that the two parcels of property for which this appeal is sought are
land locked properties adjoining other parcels owned by the Petitioner.
There
exists no easement and the value of the property needs to reflect the fact that
parcels are not to be developed without the extension of an appropriate easement
for
ingress
and
egress.
That
attached
to
this
Petition
is
the
Seller's
i
Acknowledgement from the acquisition of the property dated June
18, 2024,
which confirms the parcels
in question have no easement for ingress and/or
egress. That the failure of the Board of Review to consider the lack of easement
in the valuation of the property causes an unjust assessment for the real property.
Section 6: Jurisdictional Issues
Yoar(s) you are appealing:
...2025
Didi you protest the
ant at
» Board
of Review (BOR)? [RX Yes
LJ
No
|
1 Yes, shack which BOR you altonded AND attach the BOR decision: [J starch
(Bl duty
[] tecember
|
If No, check the applicable reason(s):
[1 Not required to attend
7] Assessment Change Notice
{Xl Appeatiog a purported Cte
[} Appealing within 35 days of Stale Tax Commission Order
{_] Appealing within 35 days of receipt of Malice of Uncapping
15 ot received by Petitioner
F Exvur of Mutual Mislake of Fast (if yes, includa explanation ih Section 5)Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information
uss the mutipte pare
{Parcel identificalion Number:
ene
WDO=134-3200-60
Classificalion of Property:
Real
Personal
(check one)
X
for additional, contiguous
Agricuftural
Commercial
Industrial
Residential
Timber-Culover
Developmental
Utility
(check one)
Ll
[B]
in
adi Value) as established by the BOR,
Curren Assessed Value (also known us Slate
$37,000.00
Current Taxable Value as established by the BOR;
|
$37,000.00
hat do you believe Is the fair marked value (also known as True Gash Value)?
$18,500.00
Multiply the True Cash Value by 5 and er
$18,500.00
you believe: the Taxable Value differs from your contention
of 2
$18,500.00
(tial
s your contention of Assessed
Value.
sessed Value, enler your contention of Taxable Valuo.
Section 8; Classification Information only the Mi Dep't
of Treasury may appeat this
eto the Tribunal”
Parcel Identification Numbar
To
Current Classification
of Property a
abiished by Board of Review:
Real
Personal
(check ane)
Agricultural
Commercial
Industeial
Residential
Timber-Gutover
Developmental
Utility
(check one)
rl
0
RE
oo
oo
Cd
“Whal do you believe
is the property's
ion?
Real
Parsonat
(check one)
Agricultural
Commercial
Industria)
Residential
Timber-Gutover
Developmental
Utility
(check one}
Cl
W improved property, how Is the property currently being used?
improved property, for whl Use was the property designed?
be
BEPage 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MULTIPLE PARCEL ATTACHMENT TO PETITION FORM VALUATION APPEAL Petitioner's Contact Information: First Name/Company Name MI. Last Name JOHN McLAUGHLIN Valuation Information: Parcel Number: WD0-134-3200-70 Classification of Property: Real Personal (check ane) X 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: $37,000.00 Current Taxable Value as established by the Board of Review: $37,000.00 What do you believe is the fair market value (also known as True Cash Value)? $18,500.00 Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). $18,500.00 Ifyour contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. $18,500.00 - Valuation Information: Parcel Number: Classiftcation 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: Current Taxable Value as established by the Board of Review: What do you believe is the fair market value (also known as True Cash Value)?
Page 5
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? ad ves [X] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? Od Yes Xl 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 an 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 properly (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 $O0ver $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 $260.00 * 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 ai) [herefore, an Entire 7 an Entire Tribunal petition must be filed, Signature *Required Teil C Petitioner or Attorney/Authorized Representative; s Sighature: Isl THOMAS A. KUZMIAK, P.L.L.C.
Page 6
2025 JULY BOARD OF REVIEW Change Notice 07/29/2025 Re: July Board of Review Change Notice WDO-134-3200-60 8000 CLARKS COVE BLK Dear Property Owner: On Jul 22,2025 the July Board of Review made the following correction to the assessed, capped and taxable values or to the Principal Residence Exemption for the above referenced parcel, Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable 2025 37,000 611 37.000 2025 37,000 GH 37,0600 Principal Residence Exemption 0.0000 Principal Residence Exemption 0.0000 Reason: J The action of the July Board of Review may be appealed to the Michigan Tax Tri the final decision, ruling or det sunal within 33 days after ermination. To appeal to the Michigan Tax Tribunal, file a petition with the MTT that can be obtained from their website: [ http://www michigan .gov/taxtrib f If you have any questions regarding the above decision, please do not hesitate to contact us at: Sincerely,
Page 7
2025 JULY BOARD OF REVIEW Change Notice 07/29/2025 Re: July Board of Review Change Notice WDO0-134-3200-70 8000 CLARKS COVE BLK Dear Property Owner: On Jub 22,2025, the July Board of Review made the following correction to the assessed, capped and taxable values or wo the Principal Residence Exemption for the above referenced parcel. Original Corrected Year Assessed Capped Taxable Year Assessed Capped Taxable 2025 37,000 610 37,000 2025 37,000 610 37,000 Principal Residence Exemption 0.0000 Principal Residence Exemption 0.0000 PPOHAVING AUTHORITY The action of the July Board of Review may be appealed to the Michigan Tax Tribunal within 35 days after the final decision, ruling or determination, To appeal to the Michigan Tax Tribunal, file a petition with the MTT that can be obtained [vom their website: [ http://www.michigan.gov/taxtrib Ifyou have any questions regarding the above decision, please do not hesitate to Contact us at: Sincerely,
Page 8
THOMAS A. KUZMIAK, P.L.L.C. 2222 Ford Avenue Thomas A. Kuzmiak ‘Wyandotte, MI 48192 Katherine M. Kuzmiak Attorney at Law Attorney at Law Tom@kuzmiaklaw.com (734) 283-3350 Katherine@kuzmiaklaw.com (734) 283-7380 facsimile August 21, 2025 Via Priority Mail Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: My client: John McLaughlin, Trustee of the McLaughlin Family Trust Property Code #s: WDO-134-3200-60 and WDO-134-3200-70 Taxing Authority: Woodstock Township County: Lenawee Dear Sir/Madam: Please note that my office does represent John McLaughlin, the Trustee of the McLaughlin Family Trust. Enclosed please find the following regarding his respective ta appeal: A. Check made payable to the State of Michigan in the sum of $150.00 per your Fee Schedule. B. Property Tax Appeal Petition Form. C. Copy of the July Board of Review Decision for each of the respective parcels. Please process this request in your normal and usual manner. Please advise if any additional materials are required.
Page 9
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