Holec.pdf

Dale Holec, Petitioner V Township Of Secord, Respondent · 25-002529-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

( 

E 

E Clark Hill 

Sean P. Fitzgerald 

T (616) 608-1122 

F +16166081179 

Email:sfitzgerald@ClarkHill.com 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

TranInfo 

26017901-1 

05/27/25 

Chit: 

405602 

Aut: $125.00 

ID: 

CLARK HILL 

] 

RECEIVED 

MAY 

2 8 2025 

Clark Hill 

. 

200 Ottawa N.W., Suite 50BICHIGAN TAX TRIBUNAL 

Grand Rapids, MI 49503 

T (616) 608-1100 

F (616) 608-1199 

May 23, 2025 

Re: 

2975 Lakeshore Drive, Gladwin, MI 48624 

Dear Clerk: 

Enclosed for filing is a Property Tax Appeal Petition Form and a check in the amount 

of $125.00 for the filing fee. 

If you have any questions, please contact me. 

SPF:lg 

Enclosures 

Sincerely, 

CLARK HILL nl 

= 

\ 

< _——— 

Sean 

P. Fitzgerald,

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) 279, 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 

[YAN 

Last Name/Company Name 

Dale 

Holec 

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

2590 W. Ridge Rd. 

City or Town 

State 

ZIP Code 

Gladwin 

Mi 

48624 

Telephone Number 989-205- 1 900 

E-mall 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 

Sean 

P 

Fitzgerald 

Firm Name (fan) 

~1 

rk Hill PLC 

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

200 Ottawa Ave., Suite 500 

City or Town 

State 

ZiP Code 

Grand Rapids 

Mi 

49546 

Telephone Number 61 6-608-1 1 22 

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

sfitzgerald@clarkhill.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [[] vest 

[_] No** 

appealing? 

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

1 

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

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

[If multiple, list first property's address] 

2975 Lakeshore Dr., Gladwin, MI 48624

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[7 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

{J Eligible Manufacturing Personal Property (ESA) 

[m} Exemption from Taxation {other than the denial of a 

[1 Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

The parcel is an unbuildable vacant lot, yet is assessed as a buildable vacant lot. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: 

#4 March 

[1 uly 

[] December 

If No, check the applicable reason(s): 

|] 

Not required to attend 

[WM] Assessment Change Notice was not received by Petitioner 

|] 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 ldentification Number: 

130-015-100-004-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

MY 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

80,100 

Current Taxable Value as established by the BOR: 

41,469 

What do you believe Is the fair market value (also known as True Cash Value}? 

52,000 

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

26,000 

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

26,000 

Section 8: Classification Information *Only 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) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Reat 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Ifimproved 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 I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

J Yes 

No 

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

Oa 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 parcel 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 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

If your property is NOT residential property 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. 

Signature *Required 

— 

/ 

Is— 

=a 

a

Ca710/72023 

2025 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

Secord Township 

P.O. Box 28 

Rogers City, Mi 49779 

NAME AND ADBRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL 

PROPERTY IDENTIFICATION: 

(Parcel Code required. 

Property address 

and legal description optional.) 

HOLEC FRANCIS & FLORENCE TRU 

SMITH JAMES & JON JEFF 

& MEEK J 

130-015-100-004-00 

2975 LAKESHORE DR 

2590 W Ridge Rd 

Gladwin Mi 48624-9701 

SEC 1519 1E PARCEL COM SW COR OF LOT 

20 SECORD 

DAM RESORT ADD NO 2 AS POB 

THN 8YDEG 

44MIN E 

ALONG S LINE OF SD LOT TH S TIDEG 40MIN I 

“ALONG RAW OF COUNTY RD. FIEWLY. PAR Wi S LINE 

OF SAID LOT 200 80 FTTH NWLY TO POR. 

THIS PROPERTY IS CLASSIFIED 

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 

130-015-100-004-00 

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

Board of Review Comments 

DENY: INSUFFICENT EVIDENCE TO SUPPORT CLAIM OF HAVING A NON BUILDABLE LOT 

[2025 ORIGINAL ASSESSED VALUE 

80.100 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

$0,100 

| 

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

[2025 

ORIGINAL TAXABLE VALUE 

41,469 

| 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

41.469 

] 

[2025 

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. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, by submitting a petition (available on their website at http:/swww.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real, 

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 

for Agricultural Real, Residential 

Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their

(7) Clark 

1200 Ottawa N.W

Grand Rapids, 

SPF 

MICH

PO B

LANS

← View full record