Petro.pdf

Mark D Petro, Petitioner V Township Of Butman, Respondent · 26-000508-TT

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Page 1

GRETCHEN WHITMER

GOVERNOR

STATE OF MICH

LANSING

NGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

nECENED

MAR 1 1 2026

MICHIGAN TAX TRIBUNAL

MARLON

|. BROWN, DPA

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other

Exemptions, Special Assessments, or Non-Property tax disputes.

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of

Review Decision or other notice) with this petition, if applicable.

If you do not submit this document, you may be held in

default.

Section 1: Petitioner’s Contact Information

First Name

M.1.

Last Name/Company Name

Mark

Petro

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

590 Log Cabin Rd

City or Town

State

ZIP Code

Arapahoe

28510

Telephone Number 252-51 5-2458

trythisagain@juno.com

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

Section 2: Petitioner’s Attorviey/futhorized Representative’s Contact Information

First Name

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 use the multiple parcel form for additional, contiguous parcels.

How many parcels are you

appealing?

Yes*

No**

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

**If No, you must file separate appeals for each parcel

Property Address (No., Street)

1584 Armchester Court

City or Town

County

State

ZIP Code

Gladwin

48624

Page 2

Cees

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Section 4: Check which of the following you are appealing (check all that apply)

[J True Cash and Taxable Value

Taxable Value Only (calculation)

O Uncapping of Taxable Value

Section 5: Explain the Reason for this Appeal

This appeal is in reference to Parcels 26-060-200-000-296-00 and 26-0€0-200-000-297-00 located in the Sugar Springs developmen

in Butman Township.

The facts are these: The two lots mentioned above were on the market for over a year, nearly two years. After declining an initial

offer of $8500 the owner accepted an offer of $9500. Clearly and simply stated, that is the market value for the lots combined. The

combined 2025 taxable / assessed amounts were $6900 / $15000.

To propose an increase to $18800 taxable, $18800 assessed

and $18800 SEV (suggesting a current market value of $37600) just doesn't add up. The Form 1019 guidance notes on the reverse

of form L-4400 clearly indicate (not only once but twice) the State Equalized Value must approximate 50% of market value.

Prior to

the recent proposed re-valuation, the 2025 Taxable Values for the lots were at about 160% of the actual market value all the while

they should have been at approximately 50%.

LINE 6 and then lines 1, 2 and 4 on form L-4400 should read something like this... MARKET ADJUSTMENT: market value is $9500

for two lots ($6500 (lot 296)+ $3000 (lot 297)). SEV should be near half market at $4750 total for both lots ($3325 + $1425).

(Ermsedyale should be $4750 total for both lots ($3325 + $1425). Taxed value should be at or near $2375 total for both lots

1665

$710).

Mitigating circumstances: Generally speaking, there are very few if any unimproved lots in Sugar Springs with asking prices

anywhere near these proposed taxable and assessed values.

| know of zero on the Multiple Listing Service at this time other than

two waterfront lots.

Most vacant property values in the area are dropping due to taxation, regulation and fee pressures. Additionally,

these two lots are a difficult build due to the nature of the topography. Improvements will require infrastructure beyond the average

site thus reducing the actual value further.

Section 6: Jurisdictional Issues

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

If Yes, check which BOR you attended: [] March

[J July

[] December

If No, please check the applicable reason(s):

[J Not required to attend

O 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

[| Appealing within 35 days of receipt of Notice of Uncapping

Other

If you checked “other” above, explain:

Appealing within 35 days of two L-4400 notices. Received today via US Mail

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P: 

| 

Number: 

rember 26-060-200-000-296-00 

Classification of Property: 

~~ Real 

Personal [] (check one) 

Agricultural [1 

Commercial 

C1 

Industrial J 

~~ Residential 

 Timber-Cutover 

[1 

Developmental 

[J 

Utility 

OJ (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

12400 

12400 

What do you believe is the fair market value (also known as true cash value)? 

6500 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

3325 

assessed value) 

1665 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

| 

[7 Yes 

No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 

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

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

Signature {required 

oe 

petifener orf 

neylAuthorized 

Representative’ ir 

re: 

Isl 

\ 

wi 

| 

[a 

7 

T

Page 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 

Mark 

Last Name 

Petro 

Valuation Information 

Parcel Number: 26-060-200-000-297-00 

Classification of Property: 

Real 

Personal [J (check one) 

Agricultural [J 

Commercial [1 

Industrial [J 

Residential 

Timber-Cutover (J 

Developmental [J 

Utility (] (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

1500 

cd 

6400 

What do you believe is the fair market value (also known as true cash value)? 

3000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

assessed value) 

71 0 

Valuation Information 

Parcel Number: 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [J 

Commercial [J 

Industrial [] 

Residential [] 

Timber-Cutover [J 

Developmental [J 

Utility [J (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review: 

What do you believe is the fair market value (also known as true cash value)? 

What do you believe is the assessed value? (multiply true cash 

value by .5) 

What do you believe is the taxable value? (cannot exceed 

assessed value) 

Valuation Information 

Parcel Number: 

Classification of Property: 

Real [] 

Personal [] (check one) 

Agricultural (1 Commercial 

[1 

Industrial J 

Residential 

[J 

Timber-Cutover [J 

Developmental [J 

Utility (J (check one) 

Assessed Value (also known as State Equalized Value) established 

by the Board of Review: 

Taxable Value established by the Board of Review:

Page 5

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is 

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

L-4400 

3190 

FROM BUTMAN TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

BUTMANASSESSOR@YAHOO0.COM 

PARCEL NUMBER: 

26-060-200-000-296-00 

5005 

N HOCKADAY RD 

PROPERTY ADDRESS: 

GLADWIN, MI 48624 

1584 ARMCHESTER CT 

GLADWIN, MI 48624 

SCHOOL DISTRICT CODE: 

26040 

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

EXEMPTIONS 

31% 

% Exempt As "Homeowners Principal Residence": 

.00% 

KAAAAAAAUTOX*MIXED AADC 493 

T7 

P1 

#44 

% Exempt 

As "Qualified Agricultural Property": 

.00% 

Laan D. RD 

% Exempt As "MBT Industrial Personal": 

.00% 

ANH TANT —— 

% Exempt As "MBT Commercial Personal”; 

-00% 

1 

1 

[RU 

UH] 

uy 

[RL 

[TH HB 

| 

ly 

Exempt 

As "Disabled Veteran or Surviving 

Spouse"; 

0 Yes 

[x 

No 

Exempt 

As "Qualified Forest Property": 

O Yes 

[X] 

No 

Exempt 

As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

20 1W WINCHESTER REALM SUB LOT 296 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

402 

Residential 

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

PRIOR AMOUNT 

CURRENT, 

CHANGE FROM 

for the 2026 

year by approximately: 

$257 

YEAR: 

9025 

JERTAIVE AMOUNT 

POR EAR TD 

1. TAXABLE VALUE: 

6,598 

12,400 

5,802 

2. ASSESSED VALUE: 

9,900 

12,400 

2,500 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

g 

4. STATE EQUALIZED VALUE (SEV): 

9,900 

12,400 

2,500 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [%] Yes 

] No 

6. Assessor Assessed Value Change Reason(s): 

Market Adjustment 

7. Taxable Value Change Other Than Rate of Inflation Increase: 

(If 

Blank, 

Rate 

of 

Inflation 

Change 

Only) 

The 2026 Inflation Rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

JAMIE HOUSERMAN 

(989) 205-0599 

BUTMANASSESSOR@YAHOO.COM 

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

Page 6

Guidance regarding Form 1019,

Notice of Assessment, Taxable Valuation, and Property Classification

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the

property owner.

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value.

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in

your taxes. The change in your tax bill is estimated above Line 1.

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must

approximate 50% of market value.

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as

your 2026 State Equalized Value.

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026

State Equalized Value.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of

Review by completing a Board of Review Petition Form.

A Petition Form may be obtained directly from the local

unit or from the Michigan Department of Treasury’s website at www.michigan.govi/taxes. Click on the “Property

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board

of Review,” Form 618 (L-4035).

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.

Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real,

Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax

Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be

appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31

if a personal property

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19,

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a

form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib.

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or

city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current

year summer and winter tax levy and subsequent tax levies so long as it remains the owners principal residence. A valid

affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy

and subsequent tax levies so long as it remains the owner's principal residence.

Page 7

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. 

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

L-4400 

3189 

FROM BUTMAN TOWNSHIP ASSESSOR 

BUTMANASSESSOR@YAHOO.COM 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

26-060-200-000-297-00 

5005 N HOCKADAY RD 

PROPERTY ADDRESS: 

GLADWIN, MI 48624 

EASTCHESTER WAY 

GLADWIN, MI 48624 

SCHOOL DISTRICT CODE: 

26040 

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

EXEMPTIONS 

3189 

% Exempt As "Homeowners Principal Residence": 

.00% 

SEA 

AAUTO**MIXED AADC 493 

T7 

P1 

$44 

% Exempt As "Qualified Agricultural Property": 

00% 

50 

achaK 

De 

is 

% Exempt 

As "MBT Industrial Personal": 

00% 

tia . i in i i in 2 

STINT 

% Exempt As "MBT Commercial Personal”; 

00% 

LLL 

| 

CLF 

CYL RLY Rd 

ALE 

ELEY | 

LF] LY ELLY 

I 

Hh Lp 

| 

Exempt 

As "Disabled Veteran or Surviving 

Spouse": 

O Yes 

[x 

No 

Exempt As "Qualified Forest Property": 

O Yes 

x 

No 

Exempt As "Development Property": 

[Yes 

[XI 

No 

LEGAL DESCRIPTION; 

20 1W WINCHESTER REALM SUB LOT 297 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

402 

Residential 

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

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

for the 2026 

year by approximately: 

$133 

YEAR: 

2025 

TELTATIVE AMOUNT 

mene 

1. TAXABLE VALUE: 

3,402 

6,400 

2,998 

2. ASSESSED VALUE: 

5,100 

6,400 

1,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

4. STATE EQUALIZED VALUE (SEV): 

5,100 

6,400 

1,300 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes 

| No 

6. Assessor Assessed Value Change Reason(s): 

Market Adjustment 

7. Taxable Value Change Other Than Rate of Inflation Increase: 

(If Blank, 

Rate 

of 

Inflation 

Change 

Only) 

The 2026 Inflation Rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

JAMIE HOUSERMAN 

(989) 205-0599 

Email Address: 

BUTMANASSESSOR@YAHOO.COM 

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

Page 8

Guidance regarding Form 1019,

Notice of Assessment, Taxable Valuation, and Property Classification

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the

property owner.

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value.

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in

your taxes. The change in your tax bill is estimated above Line 1.

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must

approximate 50% of market value.

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as

your 2026 State Equalized Value.

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026

State Equalized Value.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local