24-003423 Petition_Redacted.pdf

Courser Community Center Inc, Petitioner V Township Of Rolland, Respondent · 24-003423-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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) 277(3), 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 

MI. 

Last Name/Company Name 

Rolland 

J 

Courser 

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

PO Box 353 

City or Town 

State 

ZIP Code 

Highland 

MI 

48357 

Telephone Number 

Fax Number 

734-427-9748 

NONE 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

First Name 

ML. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

| ZIP Code 

TTT 

Telephone Number 

Fax Number 

JA ¢ IH 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] ves* 

[] No* 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

[J True Cash and Taxable Value 

3 Poverty Exemption 

[3 Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

7} Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

Exemption from Taxation {other than the denial of a 

[4 Classification 

Principal Residence or Qualified Agriculturat Exemption) 

Section 5: Explain the Reason for this Appeal 

This property (The Blanchard Elementary School) was purchased and donated to become the focal community center, 

It was 

registered and recognized by the IRS as a charitable 501C3 tax exempt non profit organization. (copy enclosed) 

The local assessor (Denise Hall) in 2023 determined that the "mission statement” required by the IRS and the state of Michigan was 

not being followed (or used) as she felt it should be based on some research she had done. We disagree! It's been completely 

operated by volunteers and all expenses depend on tax exempt donations. We started with the following problems that MUST be 

completed prior to having any use of the buildings: 

1. needs new roof ($52,000 for the Gym) {$135,000 for the flat roof} 

2. break-ins (all windows broken, toilet fixtures broken) ($40,000) kids were arrested 

3. asbestus inspection - DONE -we paid over $5000 to make sure it was safe 

4. heafing system does not function and needs to be repaired 

We have been working day in and day out on these items along with applying for grants, but there are nol a loi of people that can 

made these large donations and now the township wants us to pay thousands in taxes! while the previous owner paid NOTHING for 

over 8 years or moreli! 

We are and have been using the ball park area for local children to play baseball and soccer. We keep it mowed. 

Section 6: Jurisdictional Issues 

Year(s) you are aj 

ling: 

2024 

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

Yes 

=! No 

if Yes, check which BOR you attended AND attach the BOR decision: [rv] March 

|] July 

OJ December 

If No, check the applicable reason(s): 

[J Not required to attend 

[i] Assessment Change Notice was not received by Petitioner 

[m] 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

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, 

Parcel Identification Number: 

12-050-32-041-00 405 FOURTH ST., BLANCHARD, MI 49310 

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 tha BOR: 

$62,600 

Current Taxable Value as established by the BOR: 

$62,600 

What do you believe is the fair market value {also known as True Cash Value)? 

TAX EXEMPT 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 

$0 

If you betleve the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

$0 

Section 8: Classification Information “ony 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} 

0 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Willy 

(check one) 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of al least 50% as of the date of the filing of this petition? 

O Yes 

Ir No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

0 Yes 

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 

$25.00 will be added for each additional parcet 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 $600,000.00 

$200.00 

$Over $500,060.00 

$300.00 

if your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

4 

Filing Fee iy; 

$100,000.00 and under 

250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is NOT residential propery 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, 

Si gnature Required 

A 

Representative’s Signature: 

py 

Connon 

isl 

Al tnt)

Ty 

Department of the Treasury 

Bate: 

$i Internal Revenue Service 

} 

Tax Exempt and Government Entities 

- 

Employer 

ID number: 

IRS 0. Box 2308 

I 

Cincinnati, OH 45201 

Posison to contact: 

Name: 

Suzanne Dragoo 

1D numbe) 

: 

Telephone: 877-829-5500 

COURSER COMMUNITY CENTER INC 

Accouriting period ending: 

PO BOX 93 

December 31 

BLANCHARD, Mi 49310 

Public charily status: 

170{b)}{1)(A)vi) 

Form 990 / 999-52 / 830-N required: 

Yes 

Bb 

Effective date of exemption: 

November 5, 2020 

To 

’ 

TT 

’ 

© 

Contribution deductibility: 

Yes 

Addendum applies: 

No 

Dear Applicant: 

s fhey make to you 

IRC Section 170. 

ou're also 

mnt fo 

(IRC) Section 501{c)(3). Donors can deduct coniributi 

qualified to receive tax deductible bequests, devises, transfers or gifts under Section 2055, 2106, or 2522. This 

letter could help resolve questions on your exempt status. Please keep it foi your records. 

status will be aitomatically revoked. 

If we indicated af the top of this letter that an addendum applies, the enclosed addendum is an integral part of 

this letter. 

i 

For important information about your responsibilities as a tax-exempt organization, go to www.irs.gov/charities. 

Enter "4221-PC" in the search bar to view Publication 4221-PC, Compliance Guide for 501(c)(3) Public 

Charities, which describes your recordkesping, reporting, and disclosure requirements.

Just keeping you in the loop. 

(2) 

From: 

Kimberly Smith (1573ksmith@gmail.com) 

To: 

momelet725@yahoo.com 

Date: 

Monday, February 10, 2020, 09:30 AM EST 

Mission Statement idea. 

The Courser Family Blanchard Elementary School Community Center 

The heart of our community 

Serving, Empowering, and Connecting our Community 

The mission of the Courser Family Blanchard Elementary School Community Center is to promote and 

provide quality activities and services that will contribute to the physical, emotional and social well-being 

of the community. 

The Courser Family Blanchard Elementary School Community Center's vision is to enhance the quality 

of life and to fill the unmet needs of our community. 

The Courser Family Blanchard Elementary School Community Center's is dedicated to accomplishing 

these goals by providing supervised program opportunities for the enrichment of our children and teens; 

activities and services for adults and senior citizens; and affordable recreational, social, and educational 

activities to community residents of all ages, regardless of ethnicity, gender or economic status. 

Also critical to The Courser Family Blanchard Elementary School Community Center's sticcess is the 

development of partnerships with other non-profit and community organizations, as well as the 

exemplary management of the center and its activities.

Bulletin 26 of 2017 

Page d 

3 2X Ded 

5 220-00 

Property TaxID (Parcel Number. _= fF 050 

Street Address of Property: 725 4 

SF. Bhd mr 

nba FE 

Name of Organization: 

{a coreips {nomena be 

; 

I 

oy 

by pram br 

Be THRE 

Mailing Address: 

i hy 

$5 

Rd 

Tile: 

Officers: 

Under what section(s) of the Michigan General Property Tax Act are yo| 

{st 

Sof 

Aon Fei Snasnsiadees 

: 

og 

Please state the reason you arg applying for this exemption: 

Lirgmians fy 

FRasr ila 

Arle 

oie 

sn 

Pe. prucesk 

& 

Rd 

at all 

Are you currently receiving a property fax exemption in another Michig 

Yes 

No 

If Yes, where and what type of exemplion is being received? 

n city or township? 

[3 

Please enclose the following documents with this application: (All intmetion is reguired) 

2. IRS. Statement indicating status 

3. Proof 

of Ownership 

4. By Laws

Mitigan Dogan of Tia. 

THIS 

IS NOT A TAX BILL 

G) 

L-4400 

1019 {Rev, 11-23) 

ES 

795 

Nofice of Assessment, Taxable Valuation, and Property Classification 

2024 

4his form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended, This is a model assessment notice lo be used by the local assessor. 

FROM: ROLLAND TWP-ISABELLA COUNTY 

PARCEL IDENTIFICATION 

EQUITY ASMTS INC: 988-644-3413 

PARCEL NUMBER: 

12-050-32-041-00 

5887 SCHAFIN DR 

SCHOOL DISTRICT: 

59045 MONTABELLA COMM SCH 

WEIDMAN, MI 48893 

PROPERTY ADDRESS: 

405 8S FOURTH ST 

BLANCHARD, MI 49310 

PRINCIPAL RESIDENCE EXEMPTION 

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

eeeversreal 

: 

% Exempt As "Homeowners Principal Residence™: 

00% 

ded 

*AUTO**5-DIGIT 49304 

12-050-32-041-00 

% Exempt 

As "Qualified Agricuitural Property”: 

00% 

COURSER COMMUNITY CENTER INC 

% Exempt As "MBT Industrial Personal™; 

00% 

BLANCHARD, 

MI 49310-0093 

% Exempt As "MBT Commercial Personal”: 

00% 

slgy| feetyelpeastafad busts gad lef ody 

ged pe] Dhapd 

Exempt 

As "Qualified Forest Property”: 

| | Yes 

[X] No 

Exempt 

As "Development Property”: 

[Yes 

[XI No 

LEGAL DESCRIPTION: (within space limitaions) 

T13N R6W VILLAGE OF BLANCHARD BIKS 32841. 

SPLIT FOR 2022 FROM 12-050-00-250-00 & 12-050-00-320-00 INTO 12-050-32-041-00 & 12-050-31-042-00. ..... 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

(COMMERCIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

201 

(COMMERCIAL-IMPROVED) 

Based on previous year millage rates this change in Taxable Value or 

CHANGE FROM 

Exemption Status will increase/decrease your tax bifl for the 

~~ 2024 

PRIOR AMOUNT 

CURRENT TENTATIVE 

PRIOR YEAR TO 

il 

YEAR: 

2023 

AMOUNT YEAR: 

2p24 

year by approximately: 

$137 

(only an estimate) 

: 

CURRENT YEAR 

1. TAXABLE VALUE: 

2. ASSESSED VALUE: 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

4. STATE EQUALIZED VALUE (SEV): 

53,000 

62,600 

9,600 

5. There WAS or WAS NOT a transfer of ownership on this property in 2023 

WAS NOT 

6. Assessor Change Reason(s) 

: 

The 2024 Inflation 

Rate Multiplier is: 1.05 

1.2024 Capped Value Formula = (2023 Tavble Value 

- LOSSES} x 1.05.1RM + ADDITIONS ... B#16.01.2023 

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

Name: Local Unit Assessing Officer 

Phone: 

Email Address: 

DENISE HALL 

(989) 644-3413 

DENISE_EQUITYA@YAHOO.COM 

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

3 Deparinem of Treasury 

ory 

1142 

Petition to Board of Review 

L-4035 

This for 

is Issued under the autherly of P.A. 208 of 1893, as amended. Filing is vokmiasy, however you nay nol appest to the Michigan Tax Tribunal 

or the Stale Tax Commission unless yn first protest ti the Board of Review 

Comer's Nome {sass Fert or Type) 

Petiforer's Mame {I Owes Sian Owner. Please 

Print ar Type) 

COURSER COMMUNITY CENTER 

POLAND COURSER 

Tonmnshin or Oty 

ROLL AND TOWNSHIP 

SABELLA 

hist 

e undersigned protests the assessed value andior the Enistive taxable value sndior the properly dassification andlor the qualified 

riculiural property exempiion of the following described property: 

Property ested (Parcel ode required. Prapeny address § Rg deseipionopfisssl) 

12-050-32-041-00 405 FOURTH ST, BLANCHARD, 8% 49310 

Protested Hem 

i] Assessed Value 

1 Tentative Taxable Value 

3 Classification 

i Qualified Agricultural 

1/PROTEST OF ASSESSMENT 

Property Exemption 

{Complete Bes section for a protest of assessed value sndior tandstive taxable value) 

Assessed Amount 

Gumar's Estimats of True Cash Vale 

Tealativa Taxable Value 

Year 

$63, noo 

8G 

$0 

2024 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request 

to change the classification. The Board of Review must make thelr decision regarding classification in 

ancondance with Section 211.34c of the Michigan Compded Laws. The Board of Review shall not ba inflienced by the offset that a particular 

classification bas or hat propedy's status 85 a homens principal residence or qualified agriculivrsl 

propery} 

Ciassifcation 

oT propery on BY years assess 

rol 

COMMERCIAL-IMPROVED 

Classification 

shoul be fehack one of ihe Bloaingk 

{1 Agricutiuest 

{%] Commercial 

utility (Personal Property Only) 

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 focal school operating tax for qualified agricultural 

propety, fie owner 

may appes! His action to Hie March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIOER OR ACT 

UPON THE EXEMPTION FROM THE 16 SCHOOL OPERATING SILLS FOR HOMEQWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Ferseat qualiied agricul exempion gramied by Gesessat {niet BF exampbon 

Fer Susiied agrieuiuaal exemplon requested by ovner (Ener 100 1 

4. REASON FOR PROTEST 

State rmasan(s) for protest af wssassed value andlor Me enlative Joetls wales andor dassificrion arior gsdified agrinudural property exemption 

50103 tax exemp! - non profil organization This ofd schoo! buliding with gymnasium 

was sbandoned in apx. 2008 and 

therefore was almost ready for demofition, bul was donated io be used as the local community center. if received IRS

03/23/2024 

04:20 

PM 

2024 BOARD OF REVIEW DECISION ~~ 

FROM 

5887 SCHAFIN DR 

WEIDMAN, MI 48893 

ROLLAND TWP - ISABELLA CO 

EQUITY ASMNTS INC 989-644-3413 

2 

M J 

Af fl J 

nl 

PO BOX 93 

BLANCHARD MI 49310 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

COURSER COMMUNITY CENTER IN 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional 

): 

37-12-050-32-041-00 

405 S FOURTH ST 

TIAN R6W VILLAGE OF BLANCHARD BLKS 32 & 41 

SPLIT/COMBINED ON 01/24/2022 FROM 12-050-00-250-00, 12- 

050-00-320-00: 

THIS PROPERTY IS CLASSIFIED 

201 

(COMMERCIAL-IMPROVED) 

bos 

Thank you-for-attending 

this years March Buaid 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 $37:12:050:32:041:00" & 

They have made the following determination based on the information you supplied, 

Board of Review Comments 

EXEMPTION DENIED. CHARITABLE 

ORG OWNED BUT HOT BENG UsEDi 

| 2024 ORIGINAL ASSESSED VALUE 

62,600 

| 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

62,600 

(If the above amounts are the same, no revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

55,650 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

55,650 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

00000 

Please feel fiee to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 

1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, youarévequired-to filea petition to 

initigte 4 new:Small. Claims appeal. Petition forms aréavailable on this website.”

TAX APPEAL CONTENTS 

1. 

2 

3. 

4. 

5 

6 

7 

Property tax appeal petition (state forms) 

4 pages 

IRS letter (approval) 

Mission statement with goals. 

Original “application for property tax exemption” 

Notice of Assessment for 2024 

Petition to Board of Review 

. 

2024 Board of Review Decision

= lll

48909

Tl el bey

U.S. POSTAGE PAID

FCM LG ENV

SAINT HELEN, MI 48656

MAY 28, 2024

R2305M148138-02 »

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