attachment 1 (2).pdf
Thomas Lorkowski Petitioner V Township Of Almont Respondent · 26-000713-TT
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a - an MF /2026 10:58 AN 2026 BOARD OF REVIEW DECISION ALMONT TOWNSHIP ASSESSING 819 N. MAIN ST. ALMONT, MI. 48003 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLI PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.) 001-026-006-24 5182 WIEGAND LANE SEC 26 T6N R12E PART OF THE NW 1/4 FROM N 1/4 COR SEC 26 S 88-14-22 W 675,76 FT AND S 00-23-13 W 1727.25 F1 TO THE POB; TH N 84-47-58 E 372.19 FT; TH S 08-33-00 E 467.38 FT ON A CURVE TO THE LEFT; TH S 11-53-57 E 160.94 FT; THS 77-15-08 W 490.10 FT; THN 00-23-13 E 694.09 FT 10 POB 6.38 ACRES PARCEL 4 SUBJECT TO 66 FT ROAD EASEMENT ALSO 12 FT PUBLIC UTILITY EASEMENT SPLIT 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 lo compute your assessment and taxable value. The Board has completed their review of parcel number 001-026-006-24 They have made the following determination based on the information you supplied. LORKOWSKI THOMAS C LORKOWSKI COURTNEY R 5182 WIEGAND LANE ALMONT MI 48003 Board of Review Comments MARKET SALES DO NOT SUPPORT VALUE REDUCTION. [2026 ORIGINAL ASSESSED VALUE 390,000 | 2026 "BOARD OF REVIEW" ASSESSED VALUE 390,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 372,838 2026 "BOARD OF REVIEW" TAXABLE VALUE 372,838 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 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|
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Michigan Department of Treasury 618 (Rev. 12-25) Petition to Board of Review L-4035 This form is issued under the authority of PA. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you firs! protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications lo the State Tax Commission unless you first protest to the Bard of Review TO BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Pnnl or Type) Petitioner's Name (If Other than Owner. Please Print or Type) LORKOWSKI THOMAS C Year of Appeal Township or City County ALMONT TOWNSHIP LAPEER —— The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: Property Identified (Parcel code required. Property address and legal description optional) AND S 00-23-13 W 1 -026-00 = SEC 26 T6N R12E PART OF THE NW 1/4 FROM N 1/4 COR SEC 26 S 88-14-22 W 675.76 FT 00 6-24 1727.25 FT TO THE POB; TH N 84-47-58 E 372.19 FT; TH S 08-33-00 E 467.38 FT ON A CURVE TO THE LEFT; TH S 11-53-57 E 160.94 FT; TH S 77-15-08 W 490.10 FT; THN 00-23-13 E 694.09 FT TO POB 6.38 ACRES 5182 WIEGAND LANE PARCEL 4 SUBJECT TO 66 FT ROAD EASEMENT ALSO 12 FT PUBLIC UTILITY EASEMENT SPLIT ON 06/02/2009 INTO 001-026-006-21; SPLIT/COMBINED ON 10/24/2017 FROM 001-026-006-20; [1] Qualifed Agricultural Protested Item Assessed Value [] Tentative [J] Taxable Status [] Classification Property Exemption Taxable Value (exemption) 1-PROTEST-OF ASSESSMENT —— — _— — - SZ Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner's Estimate of True Cash Value(Market Value) 390,000 | 205,000. oc 2. PROTEST OF TAXABLE VALUE Complete this section for a prtest of Taxable Value Reason: [] Value of Losses dd Value of Additions [1] Poverty Exemption [1] Uncapping % 3. PROTEST OF CLASSIFICATION Complele this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence or qualified agricultural property. Classification of property on this year's assessment roll: 401 Classification should be: (Please check one of the following) [J Agricultural [] Industrial [1 Timber Cutover [] Utility (Personal Property Only) [1° Commercial [1] Residential [IDevelopmental 4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY Ge If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. Percent qualified agricultural exemption granted by assessor. (Enter 0 if exemption is denied) Percent qualified agricultural exemption requested by Owner: (Enter 100 if full exemplion requested) REASON FOR PROTEST | SL State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption. Cx ces AL rye War bet volute indicia =e i Torwnsh Ps dvue (ssh value = was | . EN . by (ewmapavalbole Sqlts of wa iler ruval C457 cael Prope vies, CERTIFICATION | FRA Slgnaturs “031 1/2026 Phone Number | y 7,2 W6-141-503 Address C92 Wie ge, lw Awa MT Ub oo 3 SR www.michigan.gov/treasury
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Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of lhis form and the assigned number in the Board of Review minutes. Petition Number ro To Parcel Code TT RE SpE 43 | 001-026-006-24 1. ASSESSED VALUE | Yisposition by Board of Review The Board of Review must stale the reason for its action below | Denied [C1 Assessed Value Changed From [ 390,000 fro [ megueae 310,000 | Record of Vote - Board gf three member co /) e of board Chairperson. [A YES [] no oh Member vi YES [] vo 1f3 Member: [KX] YEs [] NO a, | Initials Initials i ~ _ Inihals Reason for Board Action: B . C orren™ Marl t Values dons sopport reduchion | 'n Ga550sed ya lue If you disagree with the decision of the Board of Review regarding tentative assessed value, you may ap PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial P appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Persona -—_ peal thal decision by filing a pelition with the Michigan Tax Tribunal at ersonal. Industrial Personal and Utility Personal Property may be | Property may be appealed by July 31. The pelition must be filed on -- a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan gov/laxtnb 2. TENTATIVE TAXABLE VALUE | Disposition by Board of Review. The Board of Review must state the reason for its action below. [] Denied [[] Tentative Taxable Value Changed From: 372,838 To: we } B (See attached L-4035A) Ap— . Record of Vote - Board or three member committee of board. Chairperson: [J] YES [J] No Member: [] YEs [] NO Member: [J] ves [J No___| Initials Initials Initials Reason for Board Action: If you disagree wilh the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Ulility Personal Property may be appealed by May 31 Agricullural Real, Residential Real, Timber - Cut Over Real, and Agricullural Personal Property may be appealed by July 31. The pelition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan. gov/taxtrib. -— 3. CLASSIFICATION FER ¥ Fa Disposition by Board of Review. The Board of Review must state the reason for its action below. [] Denied [] Classification Changed From: 401 To: Record of Vole - Board or three member committee of board. iE 0 Chairperson: [J YES [] NO____ Member: [Jyes [J nNo____ Member [] YES He Initials Initials Initials Em - — Reason for Board Action: If you disagree wilh the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing MI 48909 by June 30 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Sa RE Ried h a Disposition by Board of Review. The Board of Review must state the reason for its action below. I] Exemption Request Denied [] Exemplion percent modified from Ee % To: 3 A BE —————— aN Record of Vote - Board or three member committee of board. Chairperson: [J] YEs [] NO Member: [] YEs [] no Member: [] YES [] NO Initials Initials — —_— —— Reason for Board Action ion of the Board of Review regarding qualified agricultural property exemplion, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box If you disagree with the decis The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available al 30232, Lansing MI 48908 by July 31. AY MIChIQan. qov/iax 5. ADJOURNMENT aR Date of Final Adjournment of Board of Review GE = EA A es —— i ar evan rare se TE tary Signature 1 / / \ \ A) xX) SEN - ——————————————————— ¢
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rd ve THIS IS NOT A TAX BILL L-4400 ALMONT, MI 48003 | SCHOOL DISTRICT CODE. 44020 1019 (Rev 10-25) ) ‘ - oo Notice of Assessment, Taxable Valuation, and Property Classification Thus form 1s issued under the authority of Public Act 206 of 1893 Sec 211 24c and Sec 211 34c as amended 5 SARCEL IDENTIFICATION | pa ESSING PARCEL NUMBER 001-026-006-24 | +" ACT” a | ALMONT, MI. 48003 5182 WIEGAND LANE | OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL EXEMPTIONS = 0 om % Exempt As "Homeowners Principal Residence”: 100.00% [8] ORY oe i RE LE LL % Exempt As "Qualified Agricultural Property”: 00% JURKOWSK 3 o UL Y CORKOWSKI COURTNEY R % Exempt As "MBT Industrial Personal”: 00% 5182 WIEGAND LN . n Al MONT, MI 48003-8795 % Exempt As "MBT Commercial Personal”: 00% RTE LO CT OT ET Er eee A Exempt As "Disabled Veteran or Surviving [] Yes No Spouse”: Exempt As "Qualified Forest Property”: [] Yes [X] No Exempt As "Development Property”: [] Yes [X] No LEGAL DESCRIPTION. | SEC 26 T6N R12E PART OF THE NW 1/4 FROM N 1/4 COR SEC 26 S 88-14-22 W 675 76 FT AND S 00-23-13 W 1727 25 FT TO THE | POB; TH N 84-47-58 E 372.19 FT. TH S 08-33-00 E 467 38 FT ON A CURVE TO THE LEFT; TH S 11-53-57 E 160.94 FT. TH S 77-15- | 08 W 490.10 FT, TH N 00-23-13 E 694 09 FTTOPOB 638 ACRES PARCEL 4 0 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential — en —— | PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 CO re BE fort change in taxable value will increase/decrease your tax bill Residential ees < ee PRIOR AMOUNT TENTATIVE AMOUNT PRIOR YEAR = forthe 2026 year by approximately: §2111 YEAR 2025 YEAR 2026 CURRENT YEAR | ed 286.600 372,838 86,238 | be 286,600 390,000 103,400 | 286,600 390,000 | 103,400 5. WAS THERE A TRANSFER OF OWNERSHIP IN(Q25 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [] Yes No 6. Assessor Change Reason(s): Market Adjustment, Partial Construction ‘The 2026 Inflation rate Multiplier is: 1.027 Eira Telephone Number 810-798-8521 March Board of Review App | MARCH BOARD OF REVIEW ME aT