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Keith M Van Tubergen, Barbara J Van Tubergen, Petitioners V Township Of Troy, Respondent · 24-003576-TT

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Page 1

VAN TUBERGEN, TREUTLER & HAYES 

www. vth-law.com 

Attorneys: 

114 N. Third St. 

Michael T. Van Tubergen, licensed in MI 

Grand Haven, MI 49417 

John P. Hayes, licensed in Mi, PA, SC, NC, OK 

Phone: 616-844-3000 

Scott R. Sewick, licensed in MI 

Fax: 

616-850-1300 

Carl W. Treutler, (Retired) 

info@vth-law.com 

June 17, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

RE: 

Property Tax Appeal 

To Whom 

It May Concern, 

Please find enclosed for review and processing an original and one copy of the Property 

Tax Appeal Petition Form with two copies of the attachments provided by Petitioners Keith M. and 

Barbara J. Van Tubergen. Also enclosed is a check for $125.00 for filing fee. 

Thank you for your attention to this matter. 

If there are any questions, please contact our 

office. 

Sincerely, 

Coma) Uo glen 

Amy J. Vogler, CP 

For Michael T. Van Tubergen (P61717) 

Attorney for Petitioners 

Enclosures

Page 2

STATE OF MICHIGAN 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return 

it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet, 

1. Petitioner(s) Name and Address 

2. Agent or Attorney (if any) Name and Address 

Keith M Van Tubergen/Barbara J. Van Tubergen 

Michael T. Van Tubergen (VTH Law) 

13091 Sikkema Dr., Grand Haven, Mi 49417 

114 N. 3rd St., Grand Haven, Mi 49417 

Petitioner's Daytime Phone No,_(816) 846-4765 

Agent/Attorney Phone No. 

616) 844-3000 

Residential - 

| 

d 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

_hesidential 

- Improve 

personal utility, developmental) 

4. Location of Property: 

City 

Local School District: 

OR 

. 

County_Newaygo 

Township, Troy 

Walkerville 

5. 

Did Petitioner protest to the Board of Review? 

Yes 

[9] 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

[petitioner is appealing within 30 days of issuance of a State Tax Commission Order. 

[petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

® 

No 

7. Check the reason for this appeal and explain in the space provided. 

jm} The property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

The property's taxable value only is incorrect. 

The uncapping of the property's taxable value is improper. 

Od Petitioner was denied a property tax exemption. 

[I] Petitioner was denied a poverty exemption. 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

Parcel Number 

Tax Year 

State Equalized Value or 

Taxable Value on Roll 

Assessed Value on Roll 

62-01-28-100-008 

2024 

| $150,800 

$143.960' °°

Page 3

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

L 

62-01-28-100-008 

2024 

250,000 7° 

tH 06:5. 8S 

[] 

10. 

Explain the basis of your appeal. 

Mobile home was destroyed by fire December 1, 2022. 

It was replaced (with insurance proceeds) with 

a new manufacture home (May 2023). Assessor Uncapped the property tax claiming it was entitled ot 

do SO Or account of New construction. This was not lew construction; itwas reptacement. 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

O 

Yes: Petitioner is not required to pay a fee for the filing of this appeal. 

[0) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

# 

00 

Failure to remit a required fee with this Form may result in dismissal. 

Amount Paid 

2S 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

If using an agent or attorney, only agent or attorney is required to sign: 

Pp ANE 

- 

A.cbkagl 

To Zep WAHT. 

POIZIT 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to: Michigan Tax Tribunal, PO Box 

30232, Lansing, MI 48909. 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group because of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

For further information, please contact the Tribunal at: 

PH: 

(517) 373-3003 

Web Site: www.Michigan.gov/taxtribunal 

E-mail: taxtrib@Michigan.gov 

T7262 Revised 01/05 

1973 PA 186, As Amended

Page 4

Addendum to Property Tax Appeal 

Keith and Barbara Van Tubergen, 13091 Sikkema Dr., Grand Haven, MI 49417 

Parcel No: 62-01-28-100-008 - 11191 White Oaks Lane, Bitely, Michigan 

Statement of Facts 

Petitioners purchased the Premises in September 2013 and have used this as a second home 

since that time. 

It consisted of approximately 16 acres, a double wide manufactured home, an 

accessory structure (used to be a cabin and was then used as an unattached garage) and a 

Pole Barn. 

It has always been used as a gathering place for their family with its primary use 

being a hunting camp. The manufactured home was situated approximately a half mile from the 

road and was accessed by a private driveway (shared with others) that is secured by a gate that 

is usually locked. There is no mailbox for the Premises nor any of other parcels that use the 

private drive. 

On December 1, 2022 there was an electrical fire which caused significant damage to the 

manufactured home. The insurance company determined the value of the home (the structure) 

at that time was $104,187.00. It estimated the cost to repair (using licensed contractors) was 

$129,000.00 it declared a total loss and paid the policy limit plus cost for demolition and 

ancillary expenses. 

Petitioners replaced the manufactured home with a new manufactured home that was delivered 

in the spring of 2023. An occupancy permit was issued approximately June 1, 2023. The 

purchase price for the new manufactured home was $128,375.00 plus, delivery, site preparation 

and hookup. 

The 2024 Notice of Assessment states: 

PRIOR YEAR'S CLASSIFICATION: 401 

(RESIDENTIAL-IMPROVED) 

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

CURRENT 

CHANGE 

2024 year by approximately: 

$4,454 

prior AMOUNT 

TENTATIVE 

FROM 

PRIOR 

y 

+2023 

AMOUNT 

YEAR 

TO 

YEAR: 

2024 

CURRENT 

YEAR 

1. TAXABLE VALUE: 

45,777 

143,963 

98,186 

2. ASSESSED VALUE: 

63,000 

150,800 

87 800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

63,000 

| 

150,800 

| 

87.800 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason: 

Mobile Home Added, Mobile Home Removed

Page 5

The Appeal argued it was unlawful to increase the taxable value by a multiple of 3.23 because 

property taxes may increase by the lesser of inflation or 1.05 whichever is less, minus 

subtractions and plus additions. (See THE GENERAL PROPERTY TAX ACT MCL 211.27a et 

seq). Property shall be assessed at 50% of its true cash value. (See MCL 211.27a(1). The 

“taxable value of each parcel of property is the lesser of the following: (a) The property's taxable 

value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or 

the inflation rate, plus all additions...., 

(b) The property's current state equalized valuation.” 

See MCL 211.27a(2). 

The legislature intentionally did not allow an Assessor to increase taxes for a remodel where a 

homeowner updated his or her home. This means that if the home were refurbished by tearing 

down to the studs and starting over there would be no increase. 

The Board of Review issued a Decision where it reduced the Assessed Value and the SEV to 

$100,000.00; increasing the property taxes by more than 2 times. 

This notice was not sent to Petitioners or their attorneys. It was mailed to 11191 N. White Oaks 

Lane (the location of the structure) where there is no mailbox nor is there anyone there. All 

previous tax bills and assessments were delivered to Petitioners primary residence in Grand 

Haven. Petitioners still have not received a notice in the mail. 

The Board of Review Decision gave no explanation. Petitioners contacted Casey Guthrie (the 

individual tasked with performing assessment), and he thought his decision was fair. He viewed 

this as new construction which increases the taxable value. He simply instructed Petitioners to 

file an appeal and advised Petitioners had until July 31, 2024 to do so. 

Argument 

The increase in taxable value unlawfully uncapped the property taxes. The General Property 

Tax Act provides that Replacement Construction is not “New Construction.” It does allow for an 

increase (based upon a price per square foot by assessors manual) for increases in square 

footage if appropriate. 

The new manufactured home is larger in footprint; however, 

it was nearly impossible for 

Petitioners to obtain a 3-bedroom home (from the manufacturer used by their builder) within the 

1200 square foot parameter. Moreover, the cost to procure the unit was just less than the 

estimated cost to repair the existing structure. 

MCL 211.34d (1)(b)iii) states “New Construction”....“means property not in existence on the 

immediately preceding tax day and not replacement construction.” Replacement 

construction is defined as “construction that replaced property damaged or destroyed by 

accident or act of God and that occurred after the immediately preceding tax day....”

Page 6

» footage at $43.28-$48.21 per square foot. That said this wouid increase the 

additiongprm $45,777 to somewhere in the ball park of $70,000.00. Petitioners still believe 

Taxabjgipn light of the equities and limitations imposed when purchasing a replacement 

is is r 

. 

struc

Page 7

Michigan Department of Treasury, 

THIS 

IS 

NOT 

A TAX 

BILL 

L-4400 

1019 (Rev, 11-23) 

Notice of Assessment, Taxable Valuation, and Property Classification 

mn 

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

FROM: CASEY GUTHRIE 

PARCEL IDENTIFICATION 

TROY TWP 

: 

PT 

1958 WALTON ROAD 

PARCEL NUMBER: 

62-01-28-100-008 

KINGSLEY, MI 49649 

PROPERTY ADDRESS: 

11191 

N WHITE OAKS LN 

BITELY, MI 49309 

NER'S NAME & 

ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

w 

a 

PRINCIPAL RESIDENCE EXEMPTION 

RARE 

ROTORIS DEGTE ASH 

% Exempt As "Homeowners Principal Residence"; 

00% 

VAN TUBERGEN KEITH ET UX BARBARA 

J 

% Exempt As "Qualified Agricultural Property": 

.00% 

aaa vet 

HE 

9417-8913 

% Exempt As "MBT Industrial Personal"; 

00% 

IPTCL EL LLY 

FP 

PLL 

ELT ee FYE rem 

Ld 

% Exempt As "MBT Commercial Personal: 

00% 

Exempt As "Qualified Forest Property": 

a Yes 

[X] 

No 

Exempt As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

PART N1/2 NW1/4 COM N1/4 COR THS00D 06'16"E 439.64 FT N88D 59' 02"W PARA TO N SEC LINE 1464.61FT N67D 49'32"W 

305.11 FT TO FREEMAN CREEK N'LY ALG CRK TO NSEC LINE S88D 59'02"E 1651.20 FT ALG SEC LINE TO POB SEC 28 T16N 

R14W 16.2 A MIL 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

year by approximately: 

$4,454 

YEAR: 

2023 

Ton EA 

ili 

1. TAXABLE VALUE: 

45,777 

143,963 

98,186 

2. ASSESSED VALUE: 

63,000 

150,800 

87,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

bil 

sal lait Sun IRE | 

4. STATE EQUALIZED VALUE (SEV): 

63,000 

150,800 | 

87,800 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. 

essor Change Reason 

The 2024 Inflation rate Multiplier is: 1.05 

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

Name: 

Phone: 

Email Address: 

CASEY GUTHRIE 

(231) 350-9123 

GUTHRIE8551@GMAIL.COM 

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

Page 8

04/16/2024 

08:54 

AM 

2024 BOARD OF REVIEW DECISION 

FROM 

CASEY GUTHRIE 

TROY TWP 

1958 WALTON ROAD 

KINGSLEY, MI 49649 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

62-01-28-100-008 

11191 N WHITE OAKS 

VANTUBERGEN KEITH/BARBARA J 

en 

11191 N WHITE OAKS LANE 

PART N1/2NW1/4 COM N1/4 COR THSO0D 06'16"E 439.64 FT 

NB88D 59 02"W PARA TO N SEC LINE 1464.61FT N67D 

BITELY MI 49309 

49'32"W 305.11 FT TO FREEMAN CREEK N'LY ALG CRK TO 

NSEC LINE S88D 59'02"E 1651.20 FT ALG SEC LINE TO POB 

SEC 28 TIN R14W 16.2 

A M/L 

"HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board 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 62-01-28-100-008 

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

Board of Review Comments: 

THE TROY TOWNSHIP MARCH BOARD OF REVIEW LOWERED THE ASSESSED 8 TAXABLE VALUES 

[2024 ORIGINAL ASSESSED VALUE 

150,800 

| 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

100,000 

| 

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

[2024 ORIGINAL TAXABLE VALUE 

143,963 

| 

[2024 "BOARD OF REVIEW" TAXABLE VALUE 

100,000 

[2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free 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, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00. html

Page 9

STATE OF MICHIGAN 

PROPERTY TAX APPEAL 

DOCKET NUMBER 

DEPARTMENT OF LABOR & ECONOMIC GROWTH 

MICHIGAN TAX TRIBUNAL 

PETITION FORM 

SMALL CLAIMS DIVISION 

Failure to complete this form, including signature, and return 

it by filing deadline will result in dismissal. 

If additional space is needed to provide the information requested, please use a separate sheet. 

1. Petitioner(s} Name and Address 

2. Agent or Attorney (if any) Name and Address 

Keith M Van Tubergen/Barbara J. Van Tubergen 

Michael T. Van Tubergen (VTH Law) 

13091 Sikkema Dr., Grand Haven, Mi 49417 

114 N. 3rd St., Grand Haven, MI 49417 

Petitioner's Daytime Phone No._(616) 846-4765 

Agent/Attorney Phone No, 

(616/844-3000 

. 

: 

(residential, agricultural, personal, commercial, industrial, timber cutover, 

3. Classification of property 

Residential - Improved 

personal utility, developmental) 

4. Location of Property: 

City 

Local School District: 

OR 

. 

County Newaygo ~~ 

Township Troy 

Walkerville 

5. 

Did Petitioner protest to the Board of Review? 

Yes 

[0] 

No 

If no, please check all applicable reasons below and explain in the 

space provided. 

[| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. 

Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. 

[I] Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. 

CU petitioner is appealing within 30 days of issuance of a State Tax Commission Order, 

[i 

petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 

| 

6. 

Did Petitioner request a Poverty Exemption at the Board of Review? 

O 

Yes 

[0] 

No 

7. Check the reason for this appeal and explain in the space provided. 

[Tvhe property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 

The property's taxable value only is incorrect. 

[The uncapping of the property's taxable value is improper. 

[I] Petitioner was denied a property tax exemption. 

[I] Petitioner was denied a poverty exemption, 

8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being 

appealed. 

State Equalized Value or 

Taxable Value on Roll 

Parcel Number 

Tax Year 

Assessed Value on Roll 

62-01-28-100-008 

2024 

1$150.800 

$143.960' 7°

Page 10

9. Provide Petitioner's contention or belief of the true cash ( fair market) value and taxable value for each parcel, for each tax year being appealed 

Parcel Number 

Tax Year 

True Cash (Fair Market) Value 

Taxable Value Contention 

Contention 

. 

62-01-28-100-008 

2024 

480,000 °° 

tHE 068 8s 

7 

10. 

Explain the basis of your appeal. 

Mobile home was destroyed by fire December 1, 2022. 

It was replaced (with insurance proceeds) with 

a new manufacture home (May 2023). Assessor Uncapped the property tax claiming it was entitled of 

do 50 on account of Tew construction. 

THis Was ot Tew Construction; 

it was replacement; 

11. Does the property have a principal residence exemption of at least 50% for the tax year(s) at issue? 

[eo] Yes: Petitioner is not required to pay a fee for the filing of this appeal, 

fo) No: Petitioner is required to pay a fee for the filing of the appeal. (See Fee Schedule.) 

£ 

00 

Amount Paid 

| zs 

Faiture to remit a required fee with this Form may result in dismissal. 

12. 

If not using an agent or attorney, Petitioner is required to sign: 

if using an agent or attorney, only agent or attorney is required to sign: __ #22 

e122" 

- 

Pic haat 

To Zep 

Zl boage 

| 

PLEASE RETURN THE ORIGINAL AND ONE COPY OF THIS COMPLETED FORM WITH TWO COPIES OF ANY ATTACHMENTS to, Michigan Tax Tribunal, FO Box 

30232, Lansing, MI 48909, 

Keep a copy of the Form and any original attachments for your records. 

The Department of Labor & Economic Growth will not discriminate against any individual or group becauss of race, sex, religion, age, national origin, color, 

marital status, disability or political beliefs. 

If you need assistance with reading, writing, hearing, etc., under the Americans with Disabilities Act, you may make 

your needs known to this agency. 

- 

For further information, please contact the Tribunal at: 

PH: (617) 373-3003 

Web Site; www.MIchigan.govitaxtribunal 

E-mail: taxtrib@Michigan.gov 

TT262 Revised 01/05 

1973 PA 186, As Amended

Page 11

Addendum to Property Tax Appeal 

Keith and Barbara Van Tubergen, 13091 Sikkema Dr., Grand Haven, M149417 

Parcel No: 62-01-28-100-008 - 11191 White Oaks Lane, Bitely, Michigan 

Statement of Facts 

Petitioners purchased the Premises in September 2013 and have used this as a second home 

since that time. 

It consisted of approximately 16 acres, a double wide manufactured home, an 

accessory structure (used to be a cabin and was then used as an unattached garage) and a 

Pole Barn. 

It has always been used as a gathering place for their family with its primary use 

being a hunting camp. The manufactured home was situated approximately a half mile from the 

road and was accessed by a private driveway (shared with others) that is secured by a gate that 

is usually locked. There is no mailbox for the Premises nor any of other parcels that use the 

private drive. 

On December 1, 2022 there was an electrical fire which caused significant damage to the 

manufactured home. The insurance company determined the value of the home (the structure) 

at that time was $104,187.00. 

It estimated the cost to repair (using licensed contractors) was 

$129,000.00 it declared a total loss and paid the policy limit plus cost for demolition and 

ancillary expenses. 

Petitioners replaced the manufactured home with a new manufactured home that was delivered 

in the spring of 2023. An occupancy permit was issued approximately June 1, 2023. The 

purchase price for the new manufactured home was $128,375.00 plus, delivery, site preparation 

and hookup. 

The 2024 Notice of Assessment states: 

PRIOR YEAR'S CLASSIFICATION: 401 

(RESIDENTIAL-IMPROVED) 

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

CURRENT 

CHANGE 

PRIOR AMOUNT 

2024 

year by 

approximately: 

) 

TENTATIVE 

FROM 

PRIOR 

year 

by 

app 

4 

$4,454 

YEAR: 2023 

AMOUNT 

YEAR 

TO 

YEAR: 

2024 

CURRENT 

YEAR 

1. TAXABLE VALUE: 

45,777 

143,963 

98,186 

2. ASSESSED VALUE: 

63,000 

160,800 

87 800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4, 

STATE EQUALIZED VALUE (SEV): 

63,000 

150,800 

| 

87,800 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason: 

Mobile Home Added, Mobile Home Removed

Page 12

The Appeal argued it was unlawful to increase the taxable value by a multiple of 3.23 because 

property taxes may increase by the lesser of inflation or 1.05 whichever is less, minus 

subtractions and plus additions. (See THE GENERAL PROPERTY TAX ACT MCL 211.27a et 

seq). Property shail be assessed at 50% of its true cash value. (See MCL 211.27a(1). The 

“taxable value of each parcel of property is the lesser of the following: (a) The property's taxable 

value in the immediately preceding year minus any losses, multiplied by the lesser of 1.05 or 

the inflation rate, plus all additions...., 

(b) The property's current state equalized valuation.” 

See MCL 211.27a(2). 

The legislature intentionally did not allow an Assessor to increase taxes for a remodel where a 

homeowner updated his or her home. This means that if the home were refurbished by tearing 

down to the studs and starting over there would be no increase. 

The Board of Review issued a Decision where it reduced the Assessed Value and the SEV to 

$100,000.00; increasing the property taxes by more than 2 times. 

This notice was not sent fo Petitioners or their attorneys. 

It was mailed to 11191 N. White Oaks 

Lane (the location of the structure) where there is no mailbox nor is there anyone there. All 

previous tax bills and assessments were delivered to Petitioners primary residence in Grand 

Haven. Petitioners still have not received a notice in the mail. 

The Board of Review Decision gave no explanation. Petitioners contacted Casey Guthrie (the 

individual tasked with performing assessment), and he thought his decision was fair. He viewed 

this as new construction which increases the taxable value. He simply instructed Petitioners to 

file an appeal and advised Petitioners had until July 31, 2024 to do so. 

Argument 

The increase in taxable value unlawfully uncapped the property taxes. The General Property 

Tax Act provides that Replacement Construction is not “New Construction.” It does allow for an 

increase (based upon a price per square foot by assessors manual) for increases in square 

footage if appropriate. 

The new manufactured home is larger in footprint; however, 

it was nearly impossible for 

Petitioners to obtain a 3-bedroom home (from the manufacturer used by their builder) within the 

1200 square foot parameter. Moreover, the cost to procure the unit was just less than the 

estimated cost to repair the existing structure. 

MCL 211.34d (1)(biii) states “New Construction”....“means property not in existence on the 

immediately preceding tax day and not replacement construction.” Replacement 

construction is defined as “construction that replaced property damaged or destroyed by 

accident or act of God and that occurred after the immediately preceding tax day....”

Page 13

additional square footage at $43.28-$48.21 per square foot. That said this would increase the 

Taxable value form $45,777 to somewhere in the ballpark of $70,000.00. Petitioners still believe 

this is not fair in light of the equities and limitations imposed when purchasing a replacement 

structure.

Page 14

tn Oost Ts, 

THIS IS NOT A TAX BILL 

L-4400 

1019 (Rev, 11-23) 

Notice of Assessment, Taxable Valuation, and Property Classification 

ast 

This 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 to be used by the local assessor. 

FROM: CASEY GUTHRIE 

PARCEL IDENTIFICATION 

TROY TWP 

: 

-01-28-100- 

1958 WALTON ROAD 

PARCEL NUMBER: 

62-01-28-100-008 

KINGSLEY, MI 49649 

PROPERTY ADDRESS: 

11191 

N WHITE OAKS LN 

BITELY, MI 49309 

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

PRINCIPAL RESIDENCE EXEMPTION 

I ——— 

% Exempt As "Homeowners Principal Residence™ 

00% 

VAN TUBERGEN KEITH ET UX BARBARA 

J 

% Exempt As "Qualified Agricultural Property": 

00% 

BE froma heh 9417-8913 

% Exempt As "MBT Industrial Personal”: 

.00% 

TCL EL CT 

Le LL 

pd pen 

PTL 

fT 

% Exempt 

As "MBT Commercial Personal"; 

00% 

Exempt As "Qualified Forest Property": 

a Yes 

No 

Exempt As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

bo 

PART N1/2 NW1/4 COM N1/4 COR THS00D 06'16"E 439.64 FT N88D 59' 02"W PARA TO N SEC LINE 1464.61FT N67D 49'32"W 

305.11 FT TO FREEMAN CREEK N'LY ALG CRK TO NSEC LINE S88D 59'02"E 1651.20 FT ALG SEC LINE TO POB SEC 28 T16N 

R14W 16.2 A M/L 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

CURRENT 

CHANGE FROM 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

year by approximately: 

$4,454 

YEAR: 

2023 

Tear VE a 

CORRENTE ven 

1. TAXABLE VALUE: 

_ 

45,777 

143,963 

98,186 

2. ASSESSED VALUE: 

) 

_ 

63,000 

150,800 

87,800 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

a 

ik 

is 

EAE 

RE 

4. STATE EQUALIZED VALUE (SEV): 

63,000 

150,800 

87,800 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason: 

fobile 

Home 

Added, 

Mobile Home | 

The 2024 Inflation rate Multiplier is: 1.05 

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

Name: 

Phone: 

Email Address: 

CASEY GUTHRIE 

(231) 350-9123 

GUTHRIE8551@GMAIL.COM 

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

Page 15

04/16/2024 

08:54 

aM 

2024 BOARD OF REVIEW DECISION 

FROM 

CASEY GUTHRIE 

TROY TWP 

1958 WALTON ROAD 

KINGSLEY, MI 49649 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.). 

62-01-28-100-008 

11191 N WHITE OAKS 

REN KEI THB ARBARA i 

PART N1/2 NW1/4 COM N1/4 COR THS00D 0616" 439.64 FT 

BITELY MI 49309 

N88D 59 02"W PARA TO N SEC LINE 1464.61FT N67D 

49'32"W 305.11 FT TO FREEMAN CREEK N'LY ALG CRK TO 

NSEC LINE $88D 59'02"E 1651.20 FT ALG SEC LINE TO POB 

SEC 28 TI6N R14W 16.2 AM/L 

"HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this years March Board 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 

62-01-28-100-008 

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

Board of Review Comments: 

THE TROY TOWNSHIP MARCH BOARD OF REVIEW LOWERED THE ASSESSED & TAXABLE VALUES 

2024 ORIGINAL ASSESSED VALUE 

150,800 

| 

2024 

"BOARD OF REVIEW" ASSESSED VALUE 

100,000 

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

2024 ORIGINAL TAXABLE VALUE 

143,963 

2024 

"BOARD OF REVIEW" TAXABLE VALUE 

100,000 

2024 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free 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, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htm!

Page 16

Van Tubergen, Treutle

14 N. Third 

Grand Haven, 

MICHIGAN TAX T

PO BOX 30

LANSING, MI

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