Vermeesoh.pdf

Brett A Vermeesch Petitioner V Township Of Wheatland Respondent · 26-001395-TT

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Page 1

RECEIVED

pre,

APR 2 0 2026

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, BPA

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

POVERTY EXEMPTION

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Disabled Veterans

Exemption, or other exemption 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 you da not submit this document, you may be held in default.

Section 1: Petitioner's Contact Information

First Name

Ml.

Last Name/Company Name

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

mila

shell

fray,

State

| ZiP Code

| vevsy

Telephone Number

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

V, 7, Cl

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

First Name

M1.

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 ali correspondence via email)

Section 3: Subject Property Information

Parcel Identification Number:

100 ojo

Property Address (No., Street)

994

Russell £d.,

City or Town

County

State

ZIP Code

ok nlme Othantlond Toy) | Sanilac

Hr | 4edes

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Ay Poverty Examplion Byplistion bow Fares] Hundshy war dead spel 

ing {Relibone hus assely Jhot exceed 

the Towmhips sot asset Lavel Yost musciur ampvelf therfore cold be vood tery F—— 

Vie phone, 

2 asked Atsessor Doggles Nevmayor fo ohrity Fhe daw] of whet Tovmby ers! ooh X 

axcoded § how iF could 8 o converted fe ry hres 7 Hr Hovwayen sletobha wns cpvelved 1s the 

BOR decision § thet my denis] 13 elrorly in wrilling # thet ha did hii job wilh no ofber syplonatin, 

Ho Hl me 4 bile angrpoal. Ttr Ailfinl} fo dealt on wpon] wilh a vagve laws), 

In Joeming Hint L have move land Vhen the wiwimons Porlprint of Ld hore 

But the Jeon] vit a” «BOR can foke Hus (ete comientivn Faye F of Fock Shee} ' 

Wihaw Johar info conviduatiy the BOR oon agpive Joo% Examphion, or ¢ rodpton in Footy Tey, 

Fue roguahiy thi omsidevatiom., Thovk 

You 

Section 5: Jurisdictional Issues 

Did you request a poverty exemption at 

a Board of Review (BOR)? LJ Yes 

#l No 

P 

Assceoor 

Devyley 

Naviaper 

muled 

Ceverty 

£ 

p 

if Yes, check which BOR you attefded: 

ot ayy veg, 

if 

No, please 

¢xplain: 

3 

Bb 

[4 

‘ 

¢ 

7 

fe 

Vi 

al vSP0, 

ate the BOR 

decision was Issued: 

- 

- 

Y 4 

Tax year(s) denied: 

| Fer 2026 Geman 

Winfou Faporty Tages 

Fee Information 

There is no fee required for the filing of a poverty exemption appeal. 

Signature *required 

Petitioner or Attorney/Authorized Representgtive’s Signature: 

iw LoneetCass 

un

Page 3

Michigan Department of Treasury

618 (Rev. 12-25)

Petition to Board of Review

2026-901

L-4035

This form is issued under the authorily of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest

to the Board of Review, excep! when lhe property is classified as commercial real, industrial real, or developmental real. You may not appeal properly classification to the State

Tax Commission unless you first protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWN

Owner's vy Print or Type)

CTT

Mnmieese

5:4

—

TLAMD

CALA C

2024

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. Properly address and legal description oplional.)

07¢- 950. COR

60. 0/0. 00

ENT

Petitioner's Name (If Other than Owner. Please Print or Type)

Township or City

Protested Item:

[| Assessed Value

|_| Tentative

Taxable Status

|_| Classification

|_| Qualified Agricultural

Taxable Value

(exemption)

Property Exemption

1, PROTEST OF ASSESSMENT

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed

personal properly forms.

Assessed Value

Owner's Eslimate of True Cash Value (Market Value)

2. PROTEST

OF TAXABLE VALUE

eh a

Complete this section for a protest! of Taxable Value.

Reason:

[] Value of Losses

[] Value of Additions

PApoverty Exemption

[] Uncapping %

3. PROTEST OF CLASSIFICATION

Complete this section for a request to change the classification. The Board of Review must make thelr decision regarding classification in accordance

wilh Section 211.34¢ 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 properly on lhis year's assessment roll

Classification should be (check one of the following):

J Agricultural

1] Industrial

[] Timber Cutover

I] Utility (Personal Property Only)

[] Commercial

[J Residential

[1] Developmental

4, PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY.

EE RR

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper-

ty, the owner may appeal his aclion to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT 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 exemplion

Percent qualified agricultural exemption requested by owner (Enter 100 if full

denied)

exemption requested)

REASON FOR PROTEST

Sad

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption

Page 4

618, Page 2

FOR BOARD OF REVIEW USE ONLY

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes

Petition Number

Parcel Code

202 ¢ ~ oe)

076-080 - 0B ~700~ 018-07

ASSESSEDIVALUE oF

Disposition by Board of Review. The Board of Review must state the reason for its aclion below,

J Denied

7] Assessed Value Changed From

[

Jo]

Record of Vote — Board or three-member commitiee of board

Chairperson:

7 Yes 7] No

Member:

| Yes ] No

Member:

] Yes i] No

Initials

initials

Reason for Board Action

il you disagree with the decision of the Board of Review regarding fentative assessed value, you may appeat thal decision by filing a petition with the Michigan Tax Tribunal

at PO Box 30232, Lansing, Ml 48909. Comniercial Real, industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Ulility Personal Property may

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petilion must be filed

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunat. Michigan Tax Tribunal forms are available at vavw.michigan.qov/t

2. TENTATIVE TAXABLE VALUE ~~

Disposifion by Basrd of Review. The Board of Review must state the reason for its action below

Denied

| Tentative Taxable Value Changed From

(See attached L-4035A)

Record of Vole — Boarg-or tuee-member commilige of board

Chairperson:

Yes

Member:

Yes

Member:

Yes

LoL

Initials

Reason for Board Action

Paioner wok 055ek Yad

exceed Hae fownghips sek asset level best madvom ameont]

ond. Wardore could be va or tonverded fo povf Yous,

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at

PO Box 30232, Lansing Mi 48909. Commercial Real, Industral Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Properly may be

appealed by May 31. Agricullural Reat, Residential Real, Timbér-Gutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal! forms are available at www.michigan.govitaxib.

3. CLASSIFICATION

Dispasition by Board of Review. The Board of {Review must State the reason for its action below.

I) Denied

iN Classification Changed From

Record of Vote — Board or three-member committes of board

Chairperson:

M1 Yes il! No

Member:

[1 Yes ] No

Member:

[I Yes 1 No

initials

Initials

Reason for Board Action

you disagree with the decision of the Board of Review regarding classification. you may appeal by sending Form 2167 to the Stale Tax Commission al PO Box 30471,

Lansing Ml 48909, by June 30.

‘4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION

Disposition by Board of Review. Tho Board of Review mus! state the reason for its action bolow.

nN Exemption Request Deiied

Nn Exeraption percent modified from

% to

Record of Vole — Board or three-member committee of hoard

Chairperson:

iN Yes IN! No

Member:

[7] Yes [ No

Member:

1 Yes il No

Page 5

Michigan Department of Treasury 

L-4035a 

3128 (Rev. 11-13) 

. 

Parcel No. 250-003-100-010-00 

2026 Taxable Value Calculations Worksheet 

Issued under authority of P.A. 206 of 1893. Filing is mandatory. 

Petition No. 2026-001 

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

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

Complete Section 

1 

if the B of R changes Capped Value. 

SECTIONS 

By Assessor 

By B of R 

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

Tax Tribunal (Enter number into column labeled "By Assessor.")..................... = 

98,861 

98,861 

AMOUNE 

OF LOSSES susp 

simon 

msm sss 

sos sms soins oes wi sess 

a 

eames = 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

AMOUNt Of ADAIIONS ........ooooooeeee eee = 

0 

0 

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

change to formula for Replacement Construction). 

2026 Capped Value 

= (2025 Taxable Value - Losses) 

X CPI 

+ Additions 

= 

if 

98,861 

- 

0 

) X 

1.027 

+ 

0 

= 

101,530 

By B of R 

101,530 

[1] 

2026 Capped Value 

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

SECTION 2 

By Assessor 

By B of R 

2026 ASSESS VAIUE o.oo = 

356,600 

356,600 

2026 Tentative SEV 

= 2026 Assessed Value X 2026 Tentative Equalization Factor 

= 

356,600 

xX 

1.000 

= 

356,600 

By B of R 

2026 Tentative SEV = 

356,600 

2026 Tentative Taxable Value is the lesser of the 2026 Capped Value or the 2026 Tentative SEV. 

,530

Page 6

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON 1. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PAPER FILING INSTRUCTIONS FOR POVERTY EXEMPTION 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:

Parcel Identification Number: Provide the parcel number of the property being

appealed.

Property Address: Provide the address of the property being appealed.

Include

Street address, City or Town, County, State, and Zip Code.

Taxing Authority: Provide the name of the city OR township (not both) where

the property being appealed is located.

Page 7

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

If Yes, check which BOR you attended: If Petitioner requested a poverty

exemption at a BOR, indicate whether the application was considered by the

March, July, or December BOR.

If No, explain why: If Petitioner did not request a poverty exemption at a BOR,

explain the reason(s) why.

Date the BOR decision was issued: Identify the date listed on the BOR

decision.

Tax year(s) denied: Identify the tax years for which a poverty exemption was

denied.

Fee Information: There is no fee for filing a poverty exemption appeal.

If you also wish

to dispute the valuation of the property, a valuation petition form must be separately

filed, along with the required filing fee,

if applicable.

Signature: If Petitioner is unrepresented, Petitioner must sign the petition form.

[fan

attorney or other authorized representative is identified in Section 2 of the petition form,

the petition form must be signed by that attorney or authorized representative and not

petitioner.

REMINDERS:

Pursuant to TTR 279, a copy of the Board of Review decision or other notice

giving rise to the appeal must be submitted with the petition.

You must submit the original, completed, signed petition form to the Tribunal. You

should also keep a copy for yourself.

The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is

ready for the scheduling of a hearing.

The Tribunal will send a notice of hearing to the parties no less than 45 days in advance

of the hearing.

To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and

click on the “Docket Search” option.

Page 8

5102 (Rev. 01-19) 

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF TREASURY 

LANSING 

RACHAEL EUBANKS 

STATE TREASURER 

Bulletin No. 10 of 2025 

Revised November 18, 2025 

2026 Property Tax Appeal Procedures 

2026 PROPERTY TAX APPEAL PROCEDURES 

Manufacturing Personal 

Property Exemption (MCL 

211.9m and 211.9n), 

Small Business Taxpayer 

Exemption (MCL 211.90), 

or Qualified Heavy 

Equipment Rental 

Personal Property 

Exemption (MCL 211.9p) 

Board of 

State Tax 

 Typeof Appeal 

~~ 

| 

Review 

Treasury 

| Commission 

Tax Tribunal 

2026 Assessed Value 

March 2026* | NO REVIEW | NO REVIEW | May 31, 2026 

and/or Tentative Taxable 

AUTHORITY | AUTHORITY | Industrial, 

Value 

Developmental, 

Commercial or Utility 

2026 Taxable Status 

Personal Class by Petition’ 

July 31, 2026 

Residential, Timber- 

Cutover or Agricultural 

Class by Petition? 

2026 Poverty Exemptions | March 2026* | NO REVIEW | NO REVIEW | July 31, 2026 by Petition? 

Under MCL 211.7u 

OR 

AUTHORITY | AUTHORITY | within 30 Days of Denial 

July of Dec. 

| NO REVIEW | NO REVIEW | by Petition? 

B 

2026" 

AUTHORITY | AUTHORITY 

2026 Assessment 

March 2026* | NO REVIEW 

June 30, 

NO REVIEW AUTHORITY 

Classification 

AUTHORITY 

2026° 

except for appeals filed by 

Treasury 

Denial by Assessor or a 

March 2026* | NO REVIEW | NO REVIEW | Within 35 days after date 

late filing of Eligible 

AUTHORITY | AUTHORITY | of notice of denial by 

Petition®

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