Schenck.pdf

Kevin L Schenck Petitioner V Township Of Harrison Respondent · 26-000852-TT

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RECEIVED 

APR 03 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

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

Exemptions, Special Assessments, or Non-Properly 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.A. 

Last Name/Company Name 

Kevin 

L 

Schenck 

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

39221 Muffatt St 

City or Town 

State 

ZIP Code 

Harrison Twp 

Mi 

48045 

Telephone Number £1 901 3970 

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

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

2iP Code 

Telephone Number 

Email Address {do not enter unless you want MTT {o send all correspondence via email} 

Section 3: Subject Property Information +use the muttipte parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

7. Yes* 

No** 

1 

If No, you must file separate appeals for each parcel 

Property Address {No., Street}

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ail that appiyy 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[ml] Uncapping of Taxable Vaiue 

Section 5: Explain the Reason for this Appeal 

As a homestead homeowner, 

| rely on accurate and equitable taxation. Artificial 

assessment inflation that exceeds market conditions undermines the constitutional 

requirement of fairness and uniformity. 

This appeal is not an attempt to avoid taxation; 

rather, it is to ensure that the valuation reflects the true and usual selling price within 

Harrison Township. The proposed 2026 assessment implies a market value 

unsupported by actual sales within Harrison Township. 

| respectfully request that the 

Board of Review adjust the assessed value downward to reflect a more accurate True 

Cash Value consistent with comparable sales.| am prepared to present supporting 

documentation and comparable at the Board of Review hearing. Thank you for your 

consideration and attention to this matter. 

See attached for actual price per square foot numbers and critical analysis. 

Section 6: Jurisdictional Issues 

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

Yes 

[mm] No 

If Yes, check which BOR you attended: 

March 

[] July 

[] December 

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

[| Not required to attend 

[| 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 

Oa Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Currently Serving in Air Guard, Federal Employee Supporting DoW, and 90% disabled veteran. Cant attend

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 1 7-1 2-1 7-477-01 0 

Classification of Property: 

Real 

Personal 0 (check one) 

Agricultural 3 

Commercial 3 

industrial 1 

Residential @ 

 Timber-Cutover 

[1 

Developmental [1 

Utility 

0 (check one) 

Assessed Value {also known as State Equalized Value) ostablished | Taxable Value established by the Board of Review: 

by the Board of Review: $1 15,200 

$115,200 

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

$204,000 

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

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

value by .5}) 

$1 02,000 

assessed value) $1 02,000 

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? 

ves 

[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 afl 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 wili 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 

$1,000.60 

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 $600,006.00 

$200.00 

$Over $500,060.00 

$300.00 

If the property is NOT residential property {see MCL 205.762) and 

the State Equatized 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 properly 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 

Petilianer or Attgrneyjauthorifed Representative’s Signature: 

Ist Tw 

A

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AEFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/UNCAPPING APPEAL 

Follow these instructions for completing this Small Claims petition form. 

For questions 

that are not answered by these instructions, please visit the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

Mail the completed form to: 

Michigan Tax Tribunal 

611 W. Ottawa St., Lansing, MI 48933 

U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 

Other Carriers (UPS, FedEx, DHL): 

2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 

Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and other documents from the Tribunal. 

IMPORTANT: 

If the contact information for Petitioner or Petitioner's attorney or 

authorized representative, if listed, includes an email address, the Tribunal will use that 

email address to electronically serve all future notices and documents issued by the 

Tribunal. Once an email address is provided, a request to opt out of electronic service 

must be made in writing. 

Section 3: Subject Property Information: 

* 

How many parcels are you appealing: List the number of parcels being 

appealed. 

+ 

Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether they are adjoining (i.e., next to each other). 

If multiple parcels 

are being appealed and they are not adjoining, you must file a separate petition 

for each non-adjoining parcel.

Kevin Schenck 

28 Feb 2026 

39221 Muffatt St 

Harrison Township, MI 48045 

Parcel No: 17-12-17-477-010 

Harrison Township Assessor’s Office 

38151 I’ Anse Creuse 

Harrison Township, MI 48045 

RE: Formal Appeal of 2026 Proposed Assessment — Parcel 17-12-17-477-010 

To the Assessor and Members of the Board of Review: 

I am the owner-oceupant of the homestead property located at 39221 Muffatt Street, Harrison 

Township, Michigan, I respectfully submit this formal appeal challenging the proposed 2026 

assessed valuation increase from $113,200 (2025) to $115,200 (2026). 

This appeal is based on the following grounds: 

I. Market Value Does Not Support the Increased Assessment 

Under the Michigan Constitution (Article IX, Section 3), property must be assessed at 50% of 

True Cash Value (TCV), defined as the usual selling price at the place where the propexty is 

located. The assessment must reflect actual market conditions within Harrison Township, not 

broader county or regional trends, 

Based on recent sales data within Harrison Township: 

Similar single-family homes are selling for under $200,000 

Many comparable properties are closing between approximately $175,000-$195,000 

Market exposure times have lengthened 

Buyer demand has stabilized or softened due to interest rates and affordability constraints 

If market value is approximately $190,000-$200,000, the assessed value at 50% should be 

approximately:

There is no credible market data within Harrison Township supporting a market value exceeding 

$230,000 for this property type and location. 

Accordingly, the 2026 assessment overstates market value. 

IL. Equalization and Uniformity Concerns 

Michigan law requires uniform assessment within the same class of property. Comparable 

properties in the immediate Harrison Township neighborhood are assessed at or below levels 

consistent with sub-$200,000 sales prices. 

An assessed value of $115,200 creates inequity relative to similarly situated properties whose 

assessed values more accurately reflect actual sales data. 

If comparable homes are selling below $200,000, uniformity requires assessed values closer to 

$100,000 — not $115,200. 

III. Market Conditions in Harrison Township 

The assertion that the local real estate market is steadily increasing year over year does not align 

with observable Harrison Township conditions: 

Higher mortgage rates have reduced buyer purchasing power. 

Price growth has plateaued. 

Appraisals are increasingly conservative relative to 2021-2022 highs. 

Waterfront premiums are inconsistent depending on location and condition. 

There is no compelling market evidence supporting a 2026 upward adjustment in valuation for 

this property. 

IV. Burden of Proof and Requested Relief

Price Per Square Foot Analysis 

Subject Property: 39221 Muffatt St 

Parcel No: 17-12-17-477-010 

Location: Harrison Township, Michigan 

Valuation Basis: Recent arm’s-length residential sales within Harrison Township (December 

2025 — January 2026) 

Comparable Sale #1 

39690 Detroit Street — Harrison Township, MI 

Sale Date: January 26, 2026 

Sale Price: $200,000 

Bedrooms/Bathrooms: 3 / 1 

Living Area: 1,100 sq ft 

Price Per Square Foot: 

$200,000 + 1,100 sq ft = $181.82 per sq ft 

Comparable Sale #2 

36141 Homeview Street — Harrison Township, MI 

Sale Date: January 5, 2026 

Sale Price: $150,000 

Bedrooms/Bathrooms: 2 / 2 

Living Area: 893 sq ft 

e 

© 

oo 

Price Per Square Foot: 

$150,000 + 893 sq ft = $168.00 per sq ft

Absent documented market evidence supporting a $230,400 True Cash Value within Harrison 

Township, I request the following relief: 

Primary Request: 

Reduction of the assessed value to no more than $102,000, consistent with current sub- 

$200,000 market sales. 

V. Homestead and Fairness Consideration 

As a homestead homeowner, 1 rely on accurate and equitable taxation. Artificial assessment 

inflation that exceeds market conditions undermines the constitutional requirement of fairness 

and uniformity. 

This appeal is not an attempt to avoid taxation; rather, it is to ensure that the valuation reflects 

the true and usual selling price within Harrison Township. 

Conclusion 

The proposed 2026 assessment implies a market value unsupported by actual sales within 

Harrison Township. I respectfully request that the Board of Review adjust the assessed value 

downward to reflect a more accurate True Cash Value consistent with comparable sales. 

1 am prepared to present supporting documentation and comparable at the Board of Review 

hearing. 

Thank you for your consideration and attention to this matter. 

Respectfully submitted, 

ou 

A Aa” 

Kevin Schenck 

Owner, 39221 Muffatt St

Sale Date: December 23, 2025 

Sale Price: $220,000 

Bedrooms/Bathrooms: 3 / 1 

Living Area: 1,008 sq ft (assumed cotrection from 1,0008) 

Price Per Square Foot: 

$220,000 + 1,008 sq ft = $218.25 per sq ft 

Comparable Sale #4 

26091 Clear Street — Harrison Township, MI 

« 

Sale Date: December 18, 2025 

o 

Sale Price: $190,000 

+ 

Bedrooms/Bathrooms: 3/1 

« 

Living Area: (Square footage not provided — excluded from PPSF calculation until 

verified) 

Note: Price per square foot cannot be calculated without verified living area. 

Price Per Square Foot Summary 

Address 

Sale Price Sq Ft Price Per Sq Ft 

39690 Detroit St 

~~ $200,000 

1,100 $181.82 

36141 Homeview St $150,000 

893 

$168.00 

26098 Lamour St 

$220,000 

1,008 $218.25 

Statistical Summary (3 Verified Sales) 

Low: $168.00 / sq ft 

High: $218.25 /sq ft

If your home is approximately 1,081 sq ft (based on prior records), applying the median price 

per square foot: 

1,081 sq ft x $181.82 = $196,936 estimated market value 

Applying Michigan’s constitutional requirement (50% of True Cash Value): 

$196,936 x 50% = $98,468 indicated assessed value 

Even using the higher average PPSF: 

1,081 x $189.36 = $204,398 

Assessed Value = $102,199 

Conclusion 

These very recent Harrison Township sales (December 2025 — January 2026) support a market 

value range between approximately $190,000 and $205,000 for similarly sized homes. 

This supports an assessed value range of approximately: 

$98,000 — $102,000 

This is materially lower than the current assessed value of $115,200, which implies a market 

value of $230,400 — a figure not supported by these recent sales. 

Due to military obligations I am not in a position to appeal in person. 

1 will accept the highest 

end of the assed value range of $102,000 with out any further due process or consideration. This 

letter serves as my acceptance to the $102,000 2026 assessed value. Thank you for your 

consideration.

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