Rochlen.pdf

Bake Treats, Petitioner V City Of Southfield, Respondent · 25-003355-TT

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Page 1

RECEIVED 

JUL 17 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ERLE | BROWN, DPA 

GOVERNOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. 

Notice of Denial or Board of Review Decision) with this Small Claims Petition, if applicable. If you do not submit this 

document, you may be placed in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Paul 

E 

Rochlen 

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

21130 Bridge Street 

City or Town 

State 

ZIP Code 

Southfield 

MI 

48033 

Telephone Number 

Fax Number 

248.983.1388 

248.788.7151 

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

info @baketreats.com 

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

| 

First Name 

M.1 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Page 2

“arg

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON

BRON. DPA

GOVERNOR

LANSING

Section 3: Subject Property Information

Parcel Identification Number:

76-99-09-015-805

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

How many

parcels are you | [7] vest

[] No*

appealing?

Property Address (No., Street, City, ST, ZIP)

[If multiple, list first property's address]

21130 Bridge Street, Southfield, M! 48033

Taxing Authority {City or Township)

County

Southfield

Oakland

Classification of Property:

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

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

Agricultural

Commercial

Industrial

Residential

Timber-Cutover

Developmental

Utility

(check one)

Section 4: Check which of the following

you are appealing

[wi] Principal Residence Exemption

Qualified Agricultural Exemption

Section 5: Explain the Reason for this Appeal

The City of Southfield seemingly overlooked Form 5076 submitted in claim of the Small

Business Property Tax Exemption. As a result, we received a 2025 Summer Tax bill.

When speaking with the assessor, Dennis H,

| was told that even if he had overlooked

submitted form, there was nothing that he could do.

Section 6: Jurisdictional Issues

List the tax year(s) denied:

2025

Indicate who denied the exemption under appeal:

Assessor County Treasurer or Equalization Michigan Dept. of Treasury

July Board of Review December Board of Review Other

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of 

the filing of this petition. 

Signature *required 

Ele 

baal 

n Hivals ay 

Y 2 [2 i c

Page 4

THIS IS NOT A TAX BILL

L-4400

Notice of Assessment, Taxable Valuation, and Property Classification

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 CITY OF SOUTHFIELD

PARCEL IDENTIFICATION

26000 EVERGREEN RD

PARCEL CODE NUMBER:

76-99-09-015-805

SOUTHFIELD, MI 48076

PROPERTY ADDRESS:

21130 BRIDGE ST

SOUTHFIELD, MI 48033

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

PRINCIPAL RESIDENCE EXEMPTION

BAKE TREATS

C/O TAX DEPT

% Exempt

As "Homeowners Principal Residence”:

.00%

% Exempt As "Qualified Agricultural Property":

.00%

2 pris

1032

% Exempt As "MBT Industrial Personal":

00%

% Exempt As "MBT Commercial Personal"

100.00%

Exempt As "Qualified Forest Property":

Im! Yes

LEGAL DESCRIPTION:

BUSINESS PERSONAL PROPERTY

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

251

(COMMERCIAL PERSONAL)

PRIOR YEAR'S CLASSIFICATION: 251

(COMMERCIAL PERSONAL)

251

ECF NEIGHBORHOOD

SCHOOL DISTRICT

921

'QFFICE LINDER 8000

-PP

63060

SOUTHFIELD PUBLIC SCH DIST

change in

taxable

value

ease/decrease

PRIOR AMOUNT

CURRENT AMOUNT

ate

CHANGE

bill

appro

YEAR: 2024

YEAR: 2025

1. TAXABLE VALUE (Current amount is tentative):

23,560

2. ASSESSED VALUE:

23,560

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (Current amount is tentative):

23,560

5. There WAS/WAS NOT a transfer of ownership on this property in 2024.

WAS NOT

Business Personal Property-Reason for change-Personal Property Statement Accepted

If you disagree with the Assessed Value, State Equalized Value, Property Classification or a Transfer of Ownership, you must

appeal by protest with the Southfield Board of Review (BY APPOINTMENT ONLY). Appointments can be made in person in the

Assessor's Office by close of business, 5:00 pm, Thursday, March 6, 2025. All appeals must include STC form L-4035, Petition

to the Board of Review. Letter appeals must include the STC form L-4035 AND must be postmarked by March 6, 2025.

For 5076

Exemption denials filed late-you must send a letter asking for the 5076 to be re-considered (or bring the letter to our office)

along with the STC form L-4035. Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification

Page 5

SEE REVERSE SIDE

Guidance regarding Form 1019,

Notice of Assessment, Taxable Valuation, and Property Classification

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to

the property owner.

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value

multiplied by the Equalization Factor,

if any. State Equalized Value must approximate 50% of market value.

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a

change in your taxes. The change in your tax bill is estimated above Line 1.

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value

must approximate 50% of market value.

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value will be the

same as your 2025 State Equalized Value.

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2024, your 2025 Taxable Value is

calculated by multiplying your 2024 Taxable Value by 1.031 (Inflation Rate Multiplier for the current year).

Physical changes in your property may also increase or decrease your Taxable Value. Your 2025 Taxable Value

cannot be higher than your 2025 State Equalized Value.

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the

Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are

made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be

obtained directly from the local unit or from the Michigan Department of Treasury’s website at

www.michigan.gov/taxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click

on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035).

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be

appealed to the local Board of Review. The denial of an exemption from the local school operating tax for a

“homeowner's principal residence” may be appealed to the Michigan Tax Tribunal by the filing of a petition within

35 days of issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which are

available at www.michigan.gov/ taxtrib.

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and

exemption disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission.

Properties classified Commercial Real, Industrial Real or Developmental Real may be appealed to the regular

March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal,

Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the

Michigan Tax Tribunal by filing a petition by May 31

if a personal property statement was filed with the local unit

prior to the commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by

MCL 211.9m, 211.9n and 211.90. The petition must be a form approved by the Michigan Tax Tribunal, which are

available at www.michigan.gov/taxtrib.

Page 6

Michigan Department of Treasury

Parcel Number

5076 (Rev. 09-24)

7 6 _ 99- 0 9— 0 1 5 — 8 05

| 2025

Small Business Property Tax Exemption Claim Under MCL 211.90

This form is to be filed with the local unit (City or Township) where the personal property is located. Please contact the local unit where

the personal property is located for their mailing address. This form IS NOT to be mailed to the Michigan Department of Treasury or

Michigan State Tax Commission. This form must be filed no later than February 20, 2025 (postmark is acceptable). Late filed forms

may be filed directly with the 2025 March Board of Review prior to the closure of the March Board.

This form must be filled out in it's entirety. Failure to fill out the form completely can be cause for denial of the exemption. Taxpayers should

pay particular attention to including contact information, including phone number and email address.

General Information

BusinessName

Name and Mailing Address of Owner(s) or Partners (if sole proprietorship or partnership) - attach a separate sheet if necessary

BAKED TREATS

Sp |

21130 BRIDGE ST

Rate

SOUTHFIELD

48033-4032

Name of Local Unit of Government

County Where the Property is Located

City; SOUTHFIELD

yownships..

..—

Vilage.

Sree

OAKLAND

Parcel Number

Assumed Name(s) Used by Legal Entity (if any)

Owner Telephone Number

76-99-09-015-805

ME 782-1333

Date Business Began in Local Tax Collecting Unit

Description of Owner's Business Activity

Name, Telephone Number and Email Address of the Person in Charge of Personal Property Records

Address Where Personal Property Records are Kept

Taul

BE gel len

ume

g%3~) 3%

Names of all other businesses having personal property, including any leasehold improvements assessed as personal property at the location(s) included in this form.

(Attach additional sheets as necessary.)

Naa

Dynan

ts MC.

List all addresses where any personal property owned by, leased to, or in the possession of the owner listed above or a related entity is located within the local tax collecting

unit. (Attach additional sheets as necessary.)

Value of Personal Property

MN The True Cash Value of all Personal Property, as defined by MCL 211.90, located within the local tax

Value of Personal Properly

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related

p q 7 745

entity, was less than $80,000 on December 31, 2024. (Enter value at right.)

] The True Cash Value of all Personal Property, as defined by MCL 211.90, located within the local tax

Value of Personal Property

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or relaled

~~ entity,

was equal

16 or greater than $80,000

and Tess than $180,000 on December 31,2024. (If checked,

attach a copy of Form 632, "2025 Personal Property Statement,” to this form. Enter value at right.)

The undersigned certifies that:

Tam the owner of the commercial personal property and/or industrial personal property being claimed as exempt or

| am the duly authorized agent.

The following procedures were used to determine that the True Cash Value of the Eligible Personal Property on December 31, 2024:

a) The determination of True Cash Value was based on the State Tax Commission's recommended valuation procedures as set forth on Form 632 (L-4175), “Personal

Property Statement.”

b) The determination of True Cash Value includes all assessable personal property, located within the city or township listed on this form that is owned by, leased to, or

Page 7

CITY OF SOUTHFIELD 

2025 SUMMER TAX 

IRV M. LOWENBERG, TREASURER 

26000 EVERGREEN ROAD 

SOUTHFIELD, MI 48076 

Parcel Number 

Taxable Value 

Assessed Value 

76-99-09-015-805 

23.560 

23,560 

School District 

5 

§ 

SOUTHFIELD 

PUBLIC 

SCH 

DIST 

Taxing Authority 

Tax Rate 

Tax Amount 

CITY GENERAL 

26.77970 

630.87 

COUNTY GENERAL 

iol 

202 

TUTU LT 

ALE CT 

CERF TERT 

L 

ISD TAX 

\ 

: 

001*001*00085*****SCH 5-DIGIT 

OAKLAND COMM COL 

1.47470 

34.74 

STATE ED 

6.00000 

141.36 

BAKE TREATS 

SCHOOL SUPPLEMTL 

3.67000 

86.46 

Si7ay bribes 01 

oo A 

H 

D 

: 

. 

SOUTHFIELD MI 48033-4032 

SCHOOL SNKING FD 

0.34560 

8.14 

SCHOOL OPER FC 

9.00000 

gd 

DDA 

A 

ADMIN FEE 

12.04 

Property Address 

21130 

BRIDGE 

ST 

% Declared P.R.E. 

100% 

PROPERTY LEGAL DESCRIPTION 

(Description may be abridged.) 

Total Amount Due 

$1 ,21 6.22 

Additional inlerest/penally may apply 

CORY 

E—— 

City 

07/01/25 

- 

06/30/26 

Schools/ISD/OCC 

07/01/25 

- 

06/30/26 

SEE REVERSE SIDE FOR IMPORTANT INFORMATION 

State ED 

10/01/25 

- 

09/30/26 

County General 

10/01/24 

- 

09/30/25 

Class: 251 

KEEP THIS PORTION FOR YOUR RECORDS 

PLEASE RETURN THIS VOUCHER WITH YOUR PAYMENT 

SE 

2 

Make checks payable to: CITY OF SOUTHFIELD, TREASURY 

EE 

—- 

CITY OF SOUTHFIELD 

ARAVA 

TOE 

IRV M. LOWENBERG, TREASURER 

26000 EVERGREEN ROAD

Page 8

Michigan Department of Treasury

632 (Rev. 06-24)

Issued under authority of Public Act 206 of 1893.

Approved by the State Tax Commission August 20, 2024.

FROM: (Name and Address of Assessor)

City of Southfield

Office of the Assessor

26000 Evergreen Rd.

P.O. Box 2055

Southfield, MI 48037-2055

TO: (Name and Address of Taxpayer)

[IEF

FE EL LE

CT ER UT

001*%001*00153*****SCH

5-DIGIT

BAKED TREATS

21130 BRIDGE ST

Pos TEeats

SOUTHFIELD

48033-4032

Parcel No.

99-09-015-805

2025 Personal Property Statement (As of 12-31-24)

153

This form must be completed

and returned to the assessor by

February 20, 2025.

L-4175

Logation(s) of Personal Property Reported on This Statement.

LIST ALL LOCATIONS.

Attach additional sheets if necessary.

21130

BRIDGE

48033

SOUTHFTELD

Date Business Began at

above location

Nov 20

Assumed Names Used by Legal Entlly, if any

Date of Organization

Square Feet

Occupied

3500

Names of Owner(s) or Partners

(If sole proprietorship or partnership)

f Sole Propristorship, Taxpayer's Residential Address

Legal Name of Taxpayer

Fa YiTeeals ne

Preparer's

Name, Address, Telephone Number and E-mail address

NOTICE: DO NOT USE THIS FORM TO CLAIM AN EXEMPTION O

MCL 211.9m AND MCL 211.9n. To claim an exemption for EMPP, file Form 5278 with the local assessor where the personal property is located

Check One Only:

TC] sole Propristorship

[J Partnership

[J Limited Liability Co.

Description of Taxpayer's Business Activity

5 El a boty

|Address Where Personal Property Recards are Kept

Ac ube) €.

of Person ig Charge

Taxpayer Telephone No.

(

Lochlvn

ys 28 oa

CTURING PERSONAL PROPERTY (EMPP) PURSUANT TO

no later than February 20, 2025. Leasing companies are not eligible to file Form 5278 and must complete this form. Pursuant to MCL 211.90, if

the true cash value of the assessable personal property you or a relate

$80,000, then you do not need to file this form

if the property is classifi

d party own, lease or possess in this local assessing unit

less than

ed as commercial or industrial personal property and you timely claim

the exemption. Instead, file Form 5076 with the local unit where the property is located no later than February 20, 2025. See the instructions on

SUMMARY AND CERTIFICATION. Complete ALL questions.

1. Have you excluded any exempt "Special Tools" from this statement?

2. Have you excluded any air and water pollution control facilities and/or wind or water

If Yes, state total original cost

excluded

[ves

Bano

energy conversion devices for which an exemption certificate has been issued?

3. Have you, to the best of your knowledge, reported all of your assessable tangible

personal property located in Michigan including fully depreciated and/or expensed

assets, to the appropriate assessment jurisdiction? ...................

Did you hold a legal or equitable interest in personal property assessable in this

jurisdiction which you have not reported on this statement (see instructions)?

[Jes

If Yes, attach itemized fist.

5. Are you a party (as either a landlord or a tenant) to a rental | or lease agree

to real property in this jurisdicion?......... ccs

- --6—Have-any-of-your-assels been-subjected to "rebooking" of-cests-for-accounting

purposes or been purchased used (see instrugtions)?....

Is any of your property "daily rental property,” per P.A. 537 of 19987

8. Are other businesses operated at your location(s)?

......

Enter zero if appropriate.

Grand total from page 2 ..........c.cccocewvvees

k oa.

g 9) ESS

Bb.

—

ves

[no

If No, attach explanation.

[Cl ves

If Yes, altach itemized list.

ment relating

[ll Yes

Sno

If Yes, complete Section O.

[1 ves

Ono

If Yes, attach itemized list.

[ves

.....

if Yes, attach Form 3695.

Aves

[INo

If Yes, attach itemized list.

Assessor Calculations

Page 9

632, Page 2 

INSTRUCTIONS. Read carefully to obtain directions for the allocation of your personal property to Sections A - N. 

All Tangible Personal Property in your possession at this location, including fully depreciated and expensed assets, must be reported in one of the 

Sections A through N. 

If you had "Move-Ins" of used property, you must also complete Form 3966, 2025 Taxpayer Report of Personal Property 

"Move-Ins" of Used Equipment Occurring During 2024. "Move-Ins" are ilems of assessable personal property (hereafter referred to as "property") thal 

were not assessed In this city or township in 2024, including (1) purchases of used property, (2) used property you moved in from a location outside this 

city or township, (3) property that was exempt in 2024 (such as exempt Industrial Facilities Tax property), and (4) property that you mistakenly omitted 

from your statement in 2024. "Move-Ins" DO NOT include property that has been moved from another location WITHIN this city or township or that was 

assessed to another taxpayer within this city or townshi p in 2024 (i.e., property reported by a pravious owner or previously leased property reported by 

the lessor in 2024). All "Move-Ins" must be reported on Page 2 of (his form and on Form 3966. Do not report 2024 acquisitions of new property on Form 

3966. 

Did you have "move-ins"? 

[ves 

[J No 

TION A: 

e— 

— 

rh Furniture and Fixtures 

calcumtions 

Jd 

SeoTON an 

ed Electronic, 

ee 

2024 

91 

= 

2022 

.69 

I 

000 

| — 

5 

2021 

61 

_ 

- 

soa 

& 

zat | 

49 

2019 

Ed 

——— 

+ 

- 

: 

El —— 

2016 

.33 

roa ASE 

p 

2015 

29 

—L 

- 

2 

2014 

i 

27 

oe 

op 

EO 

2013 

24 

2013 

= 

1 8 

— 

2012 

22 

2012 

26 

] 

ait 

19 

2011 | 

25 

2010 

12 

= 

= 

i 

mY Be — 

TOTALS| At 

A2 

TOTALS pf 

bo 

SECTION B: 

Assessor 

el 

= 

Including Machinery and Equipment 

Calculations 

SECTION E: 

Including Consumer 

Assessor 

2024 

89 

Coin Operated Equipment 

Calculations 

2023 

2775 

76 

1 

2024 

HE? 

2022 

STOO 

67 

2023 

| 

85 

| 

2021 

Woo 

| 

60 

— 

2022 

77 

2020 

54 

2021 

_| 

68 

2019 

49 

2020 

61 

2018 

45 

2019 

54 

| 

2017 

42 

nN 

1.2018 | 

46 

_ 

2016 

38] 

| 

L207 | 

_ 

38 

2015 

36 

2016 | 

30 

2014 

33 

] 

2015 

— 

23 

2013 

31 

2014 

- 

SN 

I 

- 

- 

2012 

= 

| 

29 

= 

Prior 

y 

15 

2011 

.28 

2010 

23 

TT 

ToTAsler 

—E2 

Prior 

23 

[sECTIONF: 

B 

Assessor 

Totals) 

[, 9777.5 

- 

ekg Computer Equipment 

Calculations 

SECTION C: 

Assessor 

2023 

Including Rental Videotapes and Games 

Calculations 

2022 

|

Page 10

632, Page 3

Parcel No.

76-99-09-015-805

SECTION G - Other Assessable Personal Property Which You Own

Assessable Tangible Personal Property in your possession that is not entitled to depreciation under Generally Accepted Accounting

Principals (GAAP) (e.g. fine art) or that the assessor has told you to report in

this Section or that

is otherwise described

in the

instructions should be reported under this section. Any Personal Property reported in this Section should NOT be reported elsewhere on

Form 632 (L-4175). See instructions. Attach additional sheets, if necessary.

L-4175

Acquisition

True Cash Value

Description of Property

Cost New

Year

[Assessor's Calculations

Total Acquisition Cost New

SECTION H - Standard Tooling

Acquisiti

Acquisitio

GAAP

You must report your standard tooling

in this Section. Complete both

cqisiton |

soquiltion

en A

columns. Notice that GAAP net book value, as reported in this Section,

2024

must implement accounting "changes in estimate”, even

if not otherwise

material. Any Personal Property reported in this Section should NOT be

reported elsewhere on Form 632 (L-4175). See Instructions.

2022

Prior

Total Acquisition Cost

|H1

SECTION

| - Qualified Personal Property

INCLUDE ONLY "Qualified Personal Property" as defined by Michigan Compiled Laws 211.8a(6)(c). See instructions.

If necessary,

attach

extra schedules using the same format indicated below. Any Personal Property reported in this Section should NOT be reported

elsewhere on Form 632 (L-4175).

Description of Equipment

and Model or Serial Number

Year of

Manufacture

Date of

Installation

Ovmer Name and

Complete Mailing Address

Lease Term

Original Cost

In Months

Total Average

Installed

TCV to be Completed

Monthly Rental

by Assessor

Total Installed Cost lo

SECTION J

- Leased Property in Your Possession Which Is Not Qualified Personal Property

Property you are leasing from another person or entity should be reported under this Section. "Qualified" Personal Property should be

reported under Section

I. See instructions. Attach additional sheets if necessary. Any Personal Property reported in this Section should

NOT be reported elsewhere on Form 632 (L-4175).

1st Year

in Service

Lease Term

(in months)

Monthly

Selling Price New

Lease No.

Name & Address of Lessor

Description of Equipment

Renlal

(estimate, if necessary)

“Total Selling Price New™

SECTION K - Other Personal Property in Your Possession Which You Do Not Own

Property not owned by you but in your possession on December 31, 2024, under arrangements other than a lease agreement should

be reported under this Section. See instructions. Any Personal Property reported in this Section should NOT be reported elsewhere on

Form 632 (L-4175). Attach additional sheets if necessary.

Age (estimate if

necessary)

Selling Price New

Name & Address of Owner

(estimate, if necessary)

Description of Equipment

Page 11

632, Page 4

SECTION L

- Detail of Leases (This Section is Completed by Leasing Companies)

Equipment that you lease to others should be reported under this Section. Note: You must also complete Sections A

- F on Page 2. See instructions.

You may use attachments in lieu of completing this Section only

if the attachments use the same formal and contain all the information as indicated

below, and the Tables on Page 2 are completed. If you are leasing Eligible Manufacturing Personal Property (EMPP) to another company, you

must report it in this section unless an election has been made, using Form 5467, that

it be reported on the lessee's Form 5278, See the

detailed notice at the beginning of the Instructions, at the top of the first column, Page 6. Attach additional sheets, if necessary.

Are you a manufacturer of equipment?

~~ []Yes

[[JNo

Location of

Type of

Lease

Monthly

AstYear

[Manufacturer | _ Original

Lease No.

Name & Address of Lessee

Equipment

Period (Mo.)

Rental

in Service

Cost

Selling Price

Total Original Selling Price

SECTION M - Leasehold Improvements

All Leasehold Improvements (LHI) made at your place of business should be reported under this Section, even if you believe that the improvements are

not subject to assessment as Personal Property. Report trade fixlures, foundation costs and equipment installation costs, including wiring and utility

connections In the appropriate Section A through F, on Page 2, not as LHI. See instructions. To prevent a duplicate assessment, provide as much detail

as possible. You may attach additional explanations and/or copies of “fixed asset" racords, if the attachment provides ALL of the information requested

below and if you insert the total original cost in "Total Cost Incurred" below. Personal Property reported here should NOT be reported elsewhere on Form

632 (L-4175). Assessor: Do NOT assess 2016 or later installations as personal property except where the lease is pre-1984.

NOTICE: The State Tax Commission has directed that all leasehold improvement installations in 2016 or later must be valued as improvements to

the leased real property. Report all 2016-2024 leasehold improvements in the section immediately below.

STC

True Cash Value

Multiplier

Assessor's Calculation

Year Installed

2024

2023

2022

2021

2020

2019

2018

2017

2016

Prior

Description (Describe in detail)

Original Cost

SECTION N

- Buildings and Other Structures on Leased or Public Land and All Freestanding Signs and Billboards

Costs of Freestanding Communications Towers and Equipment Buildings at Tower sites (unless reported on Form 4452), and Costs of Freestanding

Signs and Billboards must also be reported under this Section. Any Personal Properly reported

in this Section should NOT be reported elsewhere on

Form 632 (L-4175), Attach additional sheets, if necessary.

[ll Check this box if you believe that these structures are already assessed as part of the real property.

Year Originally

Total Capitalized

Address or Location of Building

Built

Cost

True Cash Value

Assessor's Caloulalion

Total Capitalized Cost

|N1

SECTION O - Rental Information. See Instructions. (Attach additional sheets, if necessary.)

IF YOU ARE THE TENANT

Nn pl _ E (

29 25 = Not, esas

e and address of landlord

Hoo3H

ur landlord

the owner of the property?’

ves,

[No

if you

are a sublessee, enter the name and address of the owner

of the property

Know vi

IF YOU ARE THE LANDLORD

Name and address of tenant

Are you the owner of the property?

[ves

[No

if you are a sublessor, enter the name and address of the owner of

the property

TO BE COMPLETED REGARDLESS OF WHETHER YOU

ARE THE

LANDLORD OR TENANT

Address of property rented or leased

Q\{ 70;

Atv dge

St,

Page 12

A 

B 

C 

Date 

11/10/2022 

3/28/2023 

(Na |n|s|lwin] = 

4/23/2021 

11/3/2022" 

2025 Property Tax 

Check Payee 

1264 Forgotten Harvest 

1343 U-Sav 

1345 Hummus Goodness 

1372 U-Sav 

Amount Memo 

6,000.00 

Ovens 

500.00 

Mixers (deposit) 

54,500.00 

Kitchen equipment 

8,775.00 

Mixers 

69,775.00

Page 13

METR@PL! 

10 JUL 2025 

Michigan Tax Tribunal 

613 W Ottawa St. 

Lansing, M1 48933

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