2026 Petition - POS.pdf

Stag Equipment LLC Petitioner Vs. Township Of Sanilac Respondent · 26-001092-TT

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

STAG Equipment LLC, 

 

Petitioner, 

 

vs. 

 

Sanilac Township, 

Respondent.

 

 

 

MOAHR Docket No. 26-001092 

 

_____________________________________________________________________________/ 

 

PROOF OF SERVICE 

(Property Tax Petition) 

 

On the date below I sent by certified mail, return receipt requested, a copy of the Petition to: 

 

Township Assessor 

Sanilac Township 

20 N Ridge St 

PO Box 631 

Port Sanilac, MI 48469 

Township Supervisor 

Sanilac Township 

20 N Ridge St 

PO Box 631 

Port Sanilac, MI 48469 

 

On the date below I sent by first class mail a copy of the Petition to: 

 

Equalization Director 

Sanilac County 

60 W Sanilac 

Sandusky, MI 48471 

County Clerk 

Sanilac County 

60 W Sanilac, Rm 203 

Sandusky, MI 48471 

Secretary, Board of Education 

Carsonville-Port Sanilac Schools 

100 N Goetze Rd 

Carsonville, MI 48419

State Treasurer 

Department of Treasury 

430 W. Allegan Street 

Lansing, MI 48922

 

 

I declare that the statements above are true to the best of my information, knowledge and belief. 

 

 

 

_/s/ Laura M. Hallahan____________________ 

Dated: August 14, 2026

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

STAG Equipment LLC, 

Petitioner, 

vs. 

Sanilac Township, 

Respondent. 

MOAHR Docket No. 26-001092 

_____________________________________________________________________________/ 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089

_____________________________________________________________________________/ 

PETITION 

(Entire Tribunal, 2026 Tax Year) 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, Hallahan & Associates, 

P.C., petitions this Tribunal as follows:

1.

The property that is the subject of this appeal consists of:

☐

one real parcel

☐

multiple contiguous real parcels

☒

personal property. A timely filed Personal Property Statement and Small Business

Property Tax Exemption was filed with Respondent and are attached hereto

2.

The subject property is:

Parcel Number 

Address 

Real/ 

Personal 

Classification 

211-900-000-060-20

1441 N Lakeshore Rd 

Personal 

251 

3.

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s

☒March, ☐ July, ☐ December Board of Review.

4.

This appeal is timely filed after Respondent, in retaliation to tax appeals filed in the matters

of M25 Land Holdings v Sanilac Township, Docket Nos. 23-000836 and 23-000837,

assessed Petitioner’s personal property, notwithstanding that it is exempt from taxation.

5. 

The subject property is located in Sanilac County. 

6. 

The assessment(s) were established by the Respondent identified above. 

7. 

Petitioner’s legal residence or principal office address is: 421 S. Ridge Road, Carsonville, 

MI 48419-9262. 

8. 

This appeal involves issues related to: 

☒ 

the subject property’s true cash and taxable values 

☐ 

the subject property’s taxable value only 

 

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No 

☐ 

uniformity of the subject property’s assessment 

☒ 

the subject property’s exemption from ad valorem taxation under MCL 211.9o. 

9. 

The tax year at issue is 2026. 

10. 

The values established by Respondent’s Board of Review for the subject property are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

TCV 

AV 

TV 

211-900-000-060-20 

$160,200 

$80,100 

$80,100 

 

11. 

Petitioner contends that the values for the subject property are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-20 

$0 

$0 

$0 

 

12. 

The values in dispute are. 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-20 

$160,200 

$80,100 

$80,100 

 

13. 

Petitioner requests that the Tribunal reduce the 2026 values from those established by 

Respondent’s Board of Review to those contended by Petitioner, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

14. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes;

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and is based upon the application of wrong principles; 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner, its constitutional rights of 

uniformity, equal protection and due process of law; 

(e) 

Petitioner is entitled to the Small Business Property Claim Under MCL 211.9o 

which was timely filed with the Township. 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302-0179 

(248) 731-3089 

Dated: May 18, 2026 

lhallahan@hallahanlaw.com 

 

 

Filing Fee: $250.00

Miriigan Department oJ Tr€aN ry

5076 (Rev" 07-25)

Pareel Number

211-900-00&n60-20

Small Business Propeffy Tax Exemption Glaim Under MCL 211.9o

This form is to be filed with the lscal unit (city or Township) where the personal property is lscated. Pleese contaet the local unit where

the personal property is loeated for their mailing address. This form lS NOT to be mailcd to the Miehigan Department of Treasury or

Miehigan Stat; Ta; commission. This form must 6e filed no later than February 20, 2026 (postmark is aeceptable)" Late filed forms

.ay O" filed direely with the 2O?6 March Board of Review prior to the closure of the March Board.

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

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

General lnformation

BuEine$$ Name

Stag Equipmcnt, LLC

Iriame anO Mailing Address of ewner(s) or Pafiners (if sole proprletorship or partnership) - attach a sepamte sheet if nec€ssary

Laura Kane

7044 Walker Rd

Carsonville, MI48419

Name of toeal Unit of Government

City:

Township: Sanilac Twp.

Village;

County Where the Property is tocated

Sanilac

Parcel Number

21 1 -900-000-060-20

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

OwnerTelephone Number

(810) 622- 961

Date Business Began in Lseal Tax eoileeting Unit

7t1412421

Description of Owner's Business Activity

Equipment Rental

tlame, Telephone Number and Emai! Address of the Person in Charge of Personal Property Recards

taura Kane

llgkane@aol.com

(810) 622-s961

Address where Pefsona! Property Becords are Kept

7044 Walker Rd Sarsonville, Ml 48419

F,lames of all other businessBs having persanal propefty, ineluding any leasehold improvements assessed as per3onal property at the location{s} included in this forrn.

(Altaeh additional sheeb es neeessary.)

Gold Hard. LLC

List all Bddre$ses where any pcrsensl preperty owned by leised to or in the pffi€essioR oJ the owner listed above or a relsted entity i5 loqated within the loeal t€x e€llecting

unit. (Altach additjonal sheet$ as neeessary.l

1441 N Lakeshqre Rd

Port Sanilac, MI48469

Value of Per€onal Property

Value of Pcrsonal Property

25,809

Value of Fer€onal Propcrty

l-_l rne True Cash Value of all Fersonal Property, a$ defined by MCt 211.9o. located within the local tax

Ll 

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

entity. was less then $80.000 on December 31, 2025. (Enter Yalue at right.)

l-.,.1 Th. Tru" Ca$h Value of all Perssnal Propcrty, as defined by MCt 211.04, iacated within thc local tax

l " I collecting unit indlc8ted above, that ls owned by, leased to, or in the possesslon of the owner or related

entity, was equal to or grester than $80,000 and less than $180.000 on December 31, 2025. (lf eheeked,

attaeh a oopy of Forrn 632, "2026 Per$gnal Property Statement," to thi$ form. Ent6r value et right.)

The undersigned cefiifles that:

1_ I am the owner of the qammercial peeonat property andlor industrial personal pmperty being claimed as exempt or I am the duly authorized agent.

2. The lollolvlng p!"ocedures were used to dstermine that the True Cash Value of the Eligible Personal Property on Decemher 31, 2o?5;

a) The determination o{ True Ca$h Value was based on thc State Tax Commission's re@mmended valualion proeedures as set forth on Form 632 (L4175), "Per$onal

Froperty Statement."

b) The detemrinatlon of Trqc Cash Value inctudes all assessable personal property, located within the city or township listed on this form lhat i5 owned by, lea$ed to, or

ln the passesslon of the owner or relaGd entity. This shall inelude all trade fixture$ and may inelude leasehold improvements nol assessed 8s real proF,elty. Attach an

cxplanalion if not all g6rsenal property is included.

3. I understand thet according to MCt 2'l1.go, I am requircd to maintain and previde access to books and records for audit pumoseG as pravided in section 22.

4. Alt of tie iRformation e€Rtained urthin Form 50?6 is Aue and areurate and to the best of my knewledge and belief, and I aekno\,vledge a fiaudulent claim for exemption undB

MQL 211.9s is subjeet ta the Penalties as provided for in seclisn 21(2).

Printed Name

Laufa Kanc

r DepadmerrJ of Trea3ury

i3l-.2r%umoriw of Public Act 206 of 1893.

ed by tne State Tax Commission August 19, 2425.

ffi

I 211 .9oo-ooo460-20

This form must be

I and returned to thr

I February20,2026.

L417

ccm

5?, rrli

!026 Personal Property Statcment (As of 1z-31-zat

;ROM: (Name and Addresa qf Aesesso4

i sanilac rwp.

I Ass"gEo,'E office

20 H. Ridge St.

Port Sanilac, Ml 48469

I

TO: (Name and Address of TaxPaYer)

I Stag Equipment, LLC

7044 Walker Rd

Carsonville, Ml4g41g

I

I

Lqcatron(s) of Personal Property Reported on Thi$ Statement.

LISTALL LOCATIONS. Attach additienal sheets if necessary'

'1441 N takeshore Rd

Port Sanilac, MI 48469

Date of Organization

7t14t?1

Date Busines6 Began at

abaYe loc€tion

7t14t21

Square Feel

Occupied

Assumed Names U$ed by Legal Entity, if any

Names of Owneris) or Partners

1tf sole proprietorsfiip or partnership)

John & Laura Kane

lf Sole PreprietsrshiB, TaxBayels Re$idential Addres$

Legal Name of Taxpayer

Stag Equipment, LLC

Preparet's Name, Addres$ and TeleBhone Number and E=rfiail address

BOOMSACCOUNTING. PLLC

263 E. HURON AVE

BADAXE. Ml 48413 

Phone: {989i712'2666

BRAB BOOMS, CPA BBAD€}BOOMSEPA,COM

Check One Only:

l-] Sote Proprietorship

[-l Partnershlp

lTl rimiteo Liabiliiy ee.

l-l eorporation

Mt lD# 802671297

Address Where Personal Property Records are Kepl

7044 Walker Rd Sarsonville, Ml 48419

l{ame of Person in eharge of Recofils

Laura Kane

Tirxpayer Telephone No

(810i6?2-9961

Description of Taxpayet's Business Adivity and NAICS Code

Equiprnent Rental 

532400

Michisan D

632 (Rev. i

lssu'ed un

Approved

2A26

FROM: t

assESs9R's aBJUSTmENT(S)

EXEMPTIEN(S}

TRUE CASH VATUE

ASSEE8EB VALUE ( S0% of TCV )

e@b'eFY

lf Yes, state total original cost

..,...-,. exeluded

No ......,... lf Yes, eomplete $eetion O.

No ..-.-..-.. tf Yes, attach itemized list.

No .,.-.-..." lf yes, attach Form 3595.

No ...-"..... lf Yes. attaeh itemized list,

Asse*sor Celculations

9b.

10b.

11b.

12b.

13b.

14b.

15b.

I{OTICE: DO HOT USE THIS FORI' TO CLATM AN EXEITiPTIOH OF EI'GIBLE MANUFAETUR]NG PERSONAT FROPERTY (EMPP) PURSIJANT TO MCL 211.9M AHD

Ucr- zr{.Sn. To claim an exemption for glltFe fih porm 52?8 +rith the local assessor where the perso-nal proqgq i$ located no laler than February 20' 2026.

r a.ci6d anmaqnioq rra nnr eriaihta *n ltta Fm 52?8 anrl must comnlete this form, Pursuant to ile t 2'!{,9o, if the true cash ralue ef thf as5essable

Gaiing J"mpanies are not elii;ible to llle Foffn 52?8 and muct completethis form,.Pursuant to Uet 2'!{,9o, if the true cash ualue ef thf as5essable

p".Jorfit pr"irerty you or a retiiid party own, lease or pocsess in tfiia local assessing unit is less than $80,000, then y.ou do not need to file this form if the

hrope*y is cfassifiid as **m*rctit or inOuitrial persinel property and you timely eiaim the e;emption. lnstead, file Form 5078 with the local unit

irhrire tlre p;epery is bcated no later than Fehruary 20, 202t. See the instruetions on Page 6.

2. Have you excludcd any air and wct€f pallutisn eontrol faeiliti€s andlorwind or water 

'_

energy eonver$ion deviees for which an exemption eertifieate has bcen issued? ...... l--l ves I f,l No """"" lf Yes' attach itemized list'

3- Have you, to the best of your knswledge, reportqd all.of your a$sessable tangible

personal property located in Michioan includinq fully deprcciated andlor expensed ..-

asgets, to thc apprspriate assessment jurisdiction? 

....... I Yes LJ No ..-..-.... lf No' attaeh explanation.

4. Did you hold a lega! or equiteble intereot in personal property assessable in this

jurisdietion whieh yeu hevc nol r€psrted an this stat€mcnt (jee instructions)? f] Ves E] ruu ..'..-.-.. lf Yes, attach itemized list.

SUMMARY AHD CERTIFICAf,IOH. Complcte ALL questions.

1. Have you excluded any exempt "special Toole. from tiris statement? 

.'- fl Ves E ruu

5. Are you a party (as either a landlord or a tenant) to a rental or lease agreement relating _

to real property in this iurisdiction? ............... 

! Yes t-U

6. Have eny of your assets been subjected to "rebooking" of costs for aecounting

purposes or Leen purehased ueed {see instr"uctions}? 

.. f] V*. [|

7. ls any of your prgperty "daily rental property,' per P.A. 537 of 1998? 

... I Yes []

8. Arc other busincsses operated at your loeation{s)? 

.. ' . I ves E

Enter zero if appropriate.

9. Grand total from page 2 ..,".......

10.Grand total from page 3 .,.........

11. Grand total from pages 4-5

12.Total sest of ldle Eouipment from Form 269S......

1 3. Totsl eost of Peroonal Property Construetisn in Progress

14.Total Cost of eable TV, Utility, Wind and $olar EncrgyAssBts

frcm Forms 633, 35e9, 4565, and 5762 ..............

1 5. Total eost of cellular site equipment from Fonnis) 4452 .............'

The underslgned certifies that het'$he is an owner; officer andJot the duly authorized

agent for the above named tarpayer and that the above surrlmary, with its supporting

doeuments. provrdes a full and true $tatEmeni of all tangihle personal properll

632, Page Z 

- 

--.- 6-^a:^-^ ^ r 

Client's CoPY

IHSTRUCTIONS. Read carafully to obtain direetions for the allocation of your personal pr,opcrty to sections A - l{.

A1 TanEibte personal property in yofr possession at tniiiil]rtiir, i*Jr"al"g rutty oepreefated ind expensbd a'sset6, must be reported in one of the

sections A through N. If you had iMore-lns" of used Broperty, you must also eomplete Form 3966, 2026 Taxpayer Reporf of PersonA{ Prapefty

,Move-lns,, aceuning ouring ibzs. iMove-lnsu are itcms sf asgessable personal property (hereafter-refened to as "property') that were not assessed in

this ciS or township in Zo}F,ineluding (1) purchases oJ used prcperty, f2) used prbperty you moved in from a location outside this city qr towrship, (3i

propcrty that was exempt in 202s isuch as cxempt lndustrial Faeilities Tax property), and (4) property that you mistakenly omitted from your statement in

2025, "Msve-lns. Do NoT includeproperty that has been moved from another location wlTHlN this city or township o!-that wa$ assessed to another

taxpayer within this city or township in 2025 (i.e., property r-eported by a previous owner or previously leased properiy reported by the lessor in 2025i' All

,,Msve{ns,, must be !-eported en this Bage 2 and on Form 3966, Do not report 2025 acquisitions of nevs property on Form 3966'

Did

havc "move-ins"?

n Yes

Euo

SECTIoN Ar

lncluding Furnilure and Fixtures

Asse$$or

ealeulations

2025

-91

2024

.80

za23

.69

2022

.61

20?1

.53

2024

.47

2019

.42

.'2418

,37

2017

ao

.oJ

201 6

.23

201 5

.27

2A14

.24

2013

"22

2412

.19

2411

,12

Prior

.1?

.OTALS

A1

42

SECTION E:

lncludinq Machinerv and Esuipment

Asses$ot'

Caln rlalinnE

2025

89

2424

.76

2423

.67

2422

,60

2021

.54

2020

.49

2019

45

201 I

42

2017

38

2416

71.691

.Jh

2015

.33

2AM

.31

2013

.25

?412

,28

2011

.23

Prior

.23

I'OTAtS 81 

71,691

B2

$ECTJON C;

!ncluding Rental Videotapes and Gamer

Assessor

Calculations

2025

.76

2024

53

2423

.29

2fr22

.05

Prior

.05

TOTALS cl

COST GRAND TOTAT (for page 2)

TAXF!trER: Add totals from cost eolurnns

of Sections A-F (A1.F1) Enter grand total

hcre and carry to line 9a, Page 1.

0313

iECTloN D:lneluding Qfttce, tlectronie,

lideo and Testinq EquiPment

Assessor

ealculations

2425

.84

2A24

64

24,23

.55

2A22

.49

2A21

^44

?:A2A

.41

2019

.38

201 I

.35

2017

.33

2016

.31

201 5

.29

2A14

.28

201 3

,26

2CI12

1q

2011

.17

Prior

17

=OTALS

D1

)2

tEcTloH E: lncluding (]onsumer

'ain 

finarqlad 

Fnr rinman*

Assessor

Celer rlalione

2CI25

.92

2424

.85

2023

.77

2022

.69

2421

.61

2A20

.tr

2019

.46

2418

.38

2017

.30

2016

.23

201 5

"15

Prior

.15

TOTALS

E1

E2

TRUE CASH vAtUE GRAND TOTAT (for page 2)

ASSESSOR: Add True Cash Value totals

ficm $eetionsA-F (A2-F2). Entcr grand

total here and earry tg line 9b, page 1 '

$ 

71,691

sEcTtoi.r F:

lncludino eomouter Eouipment

Assessor

{-glar rla+inne

2025

.60

2Q24

.44

2023

.32

202?

"24

2021

.19

2024

.15

201 I

08

Prior

.08

TOTALS

F1

F2

632, Page 3

Pareel No.

211-900-000-060-20

Client'c Copy

L4175

sEeTtoN G - otherAs$essable Personal Property whieh You Own

Assesoable Tangible personal proprty in your possession that is not entitled to depreciation under Generalty Accepted Aceounting

hii"ii*iri"'iemiFiqi-g1in*'u?i or-inJid* iii*[il h;" torJ you to report in this sebtion or that is otherwise described in the

instruetions should be reported under this scction. Any Personal PropeBI reported in this Seetion $hould NOT be reported elsewhere on

Form L4175. 3ee instructionq. Attaeh additisnal $hectc' if n€ecssary'

Tqta! Aeqqisition eest Neu

SECTIOH H - Standard Tooling

You must report your standard tooling in this Seetion. eomplete both

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

must implerxent aeeounting "ehanges in estimate", even if nol gtherwise

miieria. any Per€onal Prs-perty repo*ed in this Seo'tion shsuld HOT be

reported elsewhere on Form 632 (L'4175). See lnstructions'

Total Acquisition

SECTPN I - Qualified Personal Property

INCLUDE ONLy "guatified personal Property* as dcfined by Miehigan Compiled Laws 211.8a(0Xe). Eee inrtruetisns. lf necessary,

attsch exJra sehedules using the same format indicated below. Any Per-sonal Property reported in this Section should NOT be reported

elsewhere on Form 632 (t4178).

SECTIOH J - teased Proper? in Your Possession lYhich is not Qualified Personal Property

Propcrty ysu are lcasing fram anqther per$on gr entity should b e reportcd under this $cction. "Qualified" Pereonal Prsperty should be

reported undcr Seetion l- See instruetions, Attaeh additional sheets if necessary. Any Perssnal Prsperty reported in this section should

HOT be roported el$ewtrere on Form 632 {L=4175)

Acquisiiion

Acquisition

GAAP

2425

20?4

2023

Prior

Cost

H1

H2

Name & Address of Lessor

SECT|ON K - Other Personal Property in Your Possession Which You Bo Nol Own

Property not owned by ysu but in your possession on December 31, 2Q25 under anangement$ other than a

be repoded under this seclion. See instruclions. Any Personal Property reported in this see,tion should NOT

Form 632 (t-4175). Atkeh additional sheets if necessary.

Iease agreement should be

be reporied elsewhere on

Selling Price New

l.lame & Addrcss of Owner

COST GBANB ToTAL (for page 3)

TAXPAYER; Add rotal costs and

Selling Prices from Sectlons G - K

{G1-K1i. Enter grand total here and

cany to line 104, page 1.

031 3

TRUE CA$H VIILUE GRAND TOTAL (for page 3]

AS$ESSCIR; Adcl True Cash valuc totals

from $6ctions G-l {G2-12}. Enter grand

total here and carry to line 1Ob, page 1'

$

$

sEcTlol,l t - Detail of teases {This section is completed by teasing Gompanies}

Equipment that you lcase to others chould be rcportcd under this seetion. Note: You mu$t also complcte sections A =F on Page 2' $ee instructionc'

you may use attaehmen6 in lieu sf eomplefing thi$ scctien onty if ihe attaehments use lhe same format and eontain all the information as indieated

below. and the Tables on page 2 are completcd, lf you are leising Eliglble Manufacturing Personal Property {EMPP} to another company'

you must report it in thie siqtion unless an election has bcen madi using rorm 5407, that it be rcportad on thc leqeee's Ferm 5278'

see the detailed nstiee a! the beginning ef the Instruciions, at the top of the first column, Page 6. Aitach additiqnal sheets, if necessary.

elieni's CoPY

632, Page 4

Are you a manufaeturer of equipment?

[vea Euo

Total Original Selling Price

;ffi# ffi;ffi;rilffii 

;;.;;i 

D; Nit+ assess 2016 or later installations as personal propertv except where the [ea$e i==jA

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

esets of Freestanding eommunieatisns Towers and Equipment Buildings at Tower sites (unless reported on Form 4452), and Costs o!

Freestanding Signs a-nd Billboards must also be reported.under this Section. Any Fersonal Propefl rcported in this seciion shsuld NOT

be reported clscwhere on Form 632 {L4175). Attach additional sheets. if necessary'

SEGTION M - Leasehold lmprovements

Ail teasehold lmpravements (tHl) made at your place of business should be !'epsfted under this sectron, even if you believe lhat thF improv€ments are

not subjeet to assessment as'Ferssnat property, Repcr'l trade fixture$, foundation co$ts and equiprnent installation costs, ineluding wiring and utility

conneetions, in the appropriate seetion A tnroulh E on eage 2, not as tHl, see instructions. To Brevent a duplicate assessmeRt' provide as mueh

detail as po$$ible. you may attaeh additional explanation$ En#or esBies of "fixed asset" records' if the attaehment provides all of the information

requestedbelqwandifyouinser"tthetota|originaleostin,Total.CoSlncurred,'?"PYP:Yi1|::*3:::3.1=.*:,i],i=::"':r-H"

Name & A.ddress of Lessee

NOTIGE: The State Tax Commission has direeted tnaGfl teisehold improvement installations in 2016 or later must be valued as improvements to

the leased real property. Report all 2a1&2025l*a*ehold i*pr***entsin t

DeEcriplion {Describe in detsil)

I 

Cneet lhis box if you believe that these $truetures are already assessed as part of the real ProBerty.

Addresa or toeation oJ Building

031 3

Client's Copy

632, Page 5

SEenON O . Rental lnformatlon. See lnslructions' {Attaeh additional sheets, if neeessary)

!F YOU ARE THE TENAI{T

Name and address Pf landlord

ls your lqndlord the swner of the properfy?

No

!f you are a sublessee, enter the Rame aRd address of the owner

qf the property

IF YOU ABE THE IA}IDIORD

Name and addrcas of Tenanl

Are you the owner of the Property?

the property

Yes

NE lf you are a sublessor, enter lhe name and address of the dwner of

rO ET EOM 

ETHE LANDLORDORTENAIIT

AddrBs of propBrty rented or lcased

Date that cuneRt rental arrangement began:

Datc curr€nt lease expires:

Expense$ (e.g. taxes, eleetne, gas, cte-) paid by the tenant

co$r GRAND ToTAt (for page 4)

TA:(FAffER: Add Total eost lncurred from

See'tion M and Tolal Capitalized Goet from

Eec:tion N {M1 and N'!}. Enter grand total

here and eaffy to line 11a, Page 1-

Square feet oeeupied:

Are there options to renewthe lease? fl v*s f] r'rn

TRUE 6A$l-! YATUE GRAND TgBt (for page 4)

ASSES$OR:Add True Cash Value totals

fiom $ectisns M-O (M2-O2)' Enter grane,

total h6re and earry to line 11b, page 1 .

Monthly rental $

* HOTE TO AgsEssoR: oertain buitding$ And struetures en lecsed land {but nst ineluding free$tanding sign$ and billboards} must be ae$cssed on the

real prqperty ro!1. See Bulletin 1 of 2003.

$

$

0313

1t1st2Q26

Company: Stag EquiPment, LLC

Assessing Unit: Sanilac TwP.

Parcel #: 211-900-000-060-20

Assessed value, Approximate Annual Tax Rate And Tax Amount comparison

Assessed ProPertY

2026 

2A25 

Difference

Furnilure & Fixtures

Machinery & Equipment

RentalVideo & Games

Office, Electric, Video & Testing Equip.

Consumer Coin EquiPment

Computer EquiPment

0

2s,809

0

0

n

0

0

27,243

0

0

0

0

0

{1,434)

0

0

0

0

Tctal

Totals From Page 3

Totals From Page 4

ldle Equipment

Construction in Progress

Cable TV and UtilitYAssets

Cellular Site EquiPment

25,809

0

0

0

0

0

0

27,243

0

0

0

0

0

0

(1,434)

0

0

0

0

0

0

TOTAL

Adjustments

Exemptions

25,809

0

0

27,243

0

0

{1,434)

0

0

TRUE CASH VATUE

ASSESSED VALUE

Property Type

APPROXIMATE ANNUAL TAX RATE

MILLAGE RATE REDUCTION

NET APPROXIMATE ANNUAL TAX RATE

APPROXIMATE ANNUAL TAX

5076 Tax

2s,809

fi,94s

Commercial

40.60

12.44

28.60

370

0

27,243

13,622

Commercial

41"71

12,00

29.21

3gB

0

(1,434)

{71v}

(0.61)

0

(0.61)

(2s)

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