24-003581.pdf

Stephen C Zimmerman, Petitioner V Township Of Holmes, Respondent · 24-003581-TT

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Mi Tax Tribunal Exception to Proposed Opinion and Judgement 

RECEIVED 

From: Stephen C Zimmerman, Petitioner 

NOV.0'5 2025 

Docket Number 24-003581-TT 

MICHIGAN TAX TRIBUNAL. 

October 31, 2025 

I'm grateful that you could provide sections of law and perhaps some semblance 

of calculations in this matter. 

t was not provided any clear law or formula by the 

Holmes Township Board of Review nor its original assessor nor subsequent 

assessor since the beginning of this disagreement. 

I'am still in strong belief that my property's 2023 taxable value was uncapped. 

Further, 

| am being punished by Holmes Township Assessor(s) for their incorrect 

assessment of buildings on the subject property prior to my purchase. 

1 believe 

that the 2024 taxable value for just the fand can be calculated by lawful 

application and using proper formulas to determine the taxable value of the land. 

There is law that indicates that agricultural land taxable value shall remain the 

taxable value before any transfer occurred. Please refer to MCL 211.27a(8). 

This section of law indicates that the local tax collecting unit must revise the 

taxable value as if there had been no transfer of ownership. The revision of the 

taxable value on this agricultural land was not completed to this section of law. 

In your summary of evidence, it is stated that the “Capped Taxable Value” of my 

property is $85,152. 

| have not seen any calculation nor any reference to law 

that this “capped taxable value” is accurate nor even acceptable. How does this 

number lawfully arrive? 

{ deserve an explanation of how this “Capped Taxable 

Value” is determined. 

The total 2023 taxable value of my property, which erroneously included 

buildings, was $140,498. 

If $85,152 is the capped taxable value for the land, that 

would mean that the building's taxable value was $55,346. This is completely 

inaccurate when comparing the assessors Valuation Report of the S.E.V. of the 

buildings separate from the land. The capped taxable value is a very 

disproportionate value for both assets especially when the S.E.V. is disclosed on

the assessor cards for 2024. 

| contest that the $85,152 of capped taxable value 

for the land is very inaccurate. 

The. assessor proclaims that the 2024 S.E.V. for the buildings is $185,100. The 

assessor proclaims that the 2024 S.E.V. of my property (land) is $76,000. 

| 

‘believe a different “Adjustment” needs to occur on the assessor's valuation 

report. The “Adjustment” of $56,356 must be a lawful inclusion on this report 

because it is allowed as evidence in this case. 

If an adjustment is lawful, it should be allowed to be in proper apportionment to 

the S.E.V. to T.V. relationship. The $76,000 S.E.V. of land is 29.1% of the total 

S.E.V. of the total assessment including buildings, ($76,000 + $185,100). The 

capped value of the land should be 29.1% of the $140,498. The “adjustment” on 

the assessor's valuation report should be $99,613. The result would be a lawfully 

corrected 2024 taxable value of $40,885. This number is less than the $76,000 

S.E.V. and MCL 211.27a(2) is completely followed. 

While you reference that 

| sustained no lawful “losses” to allow a proper 

calculation of taxable value, the Valuation Report does allow for “Adjustment” 

when there are inaccuracies in prior assessments. This property should have a 

different “Capped Taxable Value” and 

| believe that my calculation lawfully 

accomplishes that. If my calculation is not valid, then each time an assessment is 

inaccurate, like what happened to my property, the taxable value will uncap. 

I'am providing my Property Tax Bill for parcel 55-006-004-002-20. This parcel 

was purchased at the same time as the subject property and is adjoining to the 

subject property. This parcel was purchased by the previous owner to me at the 

same time as the subject property. 

| believe that the parcel 55-006-004-002-20 

was properly assessed and capped. 

Thank you for locating the answer to why the "Capped Taxable Value” is $85,152. 

Also thank you for allowing my calculation for “Capped Taxable Value” to be 

lawfully valid and reconsider your decision and POJ. 

Resp fe 

\ 

tephen C. Cease

BOTTOM PORTION SHALL SERVE AS YOUR RECEIPT. 

If receipt fs requested, send a sell-addressed Stamped envelope with sax rayment. 

Summer 2025 

Holmes Township 

Property Tax Bill 

MESSAGES TO TAXPAYER 

*** PAY BY MAIL*** 

TREASURER CONTACT: HOLMESTWP. TREASURER@GMAIL.COM 

TAX BILL INFORMATION: WWW.BSAONLINE.COM 

TREASURER WILL BE AT HOLMES TOWNHALL FOR TAX COLLECTION ON 

SEPTEMBER 15, 2025 FROM 9AM TO 5PM 

AFTER 9/15 PAY 1% INTEREST PER MONTH. PAY DELINQUENT TAX TO 

TOWNSHIP TREASURER UNTIL 03/02. AFTER 03/02/26 CONTACT 

COUNTY TREASURER FOR AMOUNT DUE. 

CHECK MUST CLEAR THE BANK OR RECEIPT IS VOID. 

RETURN TAX BILL TO TREASURER IF YOU NO LONGER 

OWN THIS PROPERTY. 

PAYMENT INFORMATION 

09/15/2025 

HOLMES TOWNSHIP 

This tax is due by: 

Mail payment to: 

SAMANTHA FOXSPARROW, TREASURER 

W7258 CHEESEFACTORY RD 

DAGGETT, MI 49821 

PROPERTY INFORMATION 

Property Assessed To: 

ZIMMERMAN STEPHEN C & MARY K 

6283 F ROAD 

BARK RIVER, Mi 49807 

Prop #: 

006-004-002-20 

Prop Addr: 

N 11995 P-1 RD VACANT 

School: 

55120 

QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Legal Description: 

HO-4 6/7 103-104 SEC 4 T36N R27W PRT OF $ 1/2 OF NE 1/4. LOT 1 CS 

. 65.4A. 

SPLIT ON 

12/07/2023 FROM 006-004-002-00 INTO +10 & -20 

OPERATING FISCAL YEARS 

The taxes on bill will be used for governmental operations for the 

following fiscal year(s): 

County: 

10/01 

09/30 

Twp/Vil/City: 

07/01 

03/31 

School: 

04/01 

06/30 

State: 

10/1 

09/30 

Does NOT affect when the tax is due or its amount 

TAX DETAIL 

Taxable Value: 

6,248 

Class: 

State Equalized Value: 

65,600 

ass: 

102 

Assessed Value: 

65,600 

PRE/MBT %: 

100.0000 

Taxes are based upon Taxable Value. 

1 mill equals $1.00 per $1000 of Taxable Value. 

TAXING AUTHORITY 

MILLAGE 

TAX AMOUNT 

SET 

6.00000 

37.48 

COUNTY TAX 

6.89310 

43.06 

Total Tax 

12.89310 

80.54 

Administration Fee 

0.80 

TOTAL TAX DUE 

81.34 

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BILLING: 

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ISH 13.00C 22P 456 42.5U 10/2025

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