24-003442.pdf

S&C Hoppe Cottage LLC, Petitioner V Township Of Krakow, Respondent · 24-003442-TT

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RECEIVED 

JUL 2 8 2024 

MEMO 

MICHIGAN TAX TRIBUNAL 

To: 

Michigan Tax Tribunal 

From: 

Louise E. Bertolini, Elaine C. Pace, Lorraine A. Reuther, Robert A. Reuther 

Date: 

July 18, 2024 

Re: 

Property Tax Appeal Answer Form 

We are resubmitting the Property Tax appeal Answer Form that we originally submitted 

May 29, 2024. We realized that in our rush, as citizens over 80 years old, to get the form 

submitted that we made several errors and request that you consider this new form 

when considering our appeal. Thank you.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 

Section 1: Respondent’s Contact Information 

First Name: 

Ml: 

tast Name/Company Name/Unit of Government: 

Four Owners: See Attached Sheet 

Home Address (No., Street, P.0. Box or Rural Route): 

County: 

City or Town: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

E-mail Address (do not enter unless you want MTT to send alt correspondence via email): 

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

First Name: 

M.L: 

Last Name: 

| 

| 

Firm Name (if any): 

| 

| 

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

| 

City or Tawn: 

State: 

ZIP Code: 

Telephone Number: 

Fax Number: 

E-mait Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property information 

Doss the subject property have a Principal Residence Exemption of 50% or more? 

[I] Yes 

[iS No 

Are the parcels listed by Petitioner contiguous or adjoining? 

if not, list which parcels adjoin one another. 

| 

| 

| 

[A ves 

[Od No 

[J NotApplicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The property in question is at 14568 Mindack Creek Rd. Alpena, MI. It has been in the Hoppe family since 1904. It was originally 

owned by Chester Hoppe and upon his death was transferred to his three daughters and son-in-law {Louise E. Bertolini, Elaine 

C. Pace, Lorraine A. Reuther & Robert A. Reuther). The four individuals have owned the property together for two decades and 

that fact has not changed. 

In an effort to keep the family cottage in perpetuity the four named property owners created S&C Hoppe Cottage, LLC and opted 

to hold title to the property in this new format—a cotiage succession plan rather than a will or trust since the family is so large it 

would cause havoc with our heirs. (n reality, there has been no change in property ownership, and it should not be uncapped. 

Taxes should only be increased when passed on to another generation or a "real" transfer of ownership takes place. At this time 

the cottage remains the responsibility of the current owners. 

These four owners, all retirees in their 80s on limited incomes, are responsible for the upkeep and taxes of the cottage and the 

ownership remains until all four are deceased. We are not engaged in some form of business but rather are using the LLC as a 

vehicle for holding the family cottage in the family without feuds among the heirs. When establishing the Family Cottage LLC the 

current owners expected that the Michigan Tax Tribunal would determine that this is not an actual transfer of ownership and 

should be exempt from a property tax increase. in establishing this LLC we realized that we would be at the disgression of the 

tribunal, and our request to you is that our situation be evaluated individually and determine that this particular transfer of 

ownership be exempt from a tax increase. 

Krakow Township Assessing Department set forth figures that have not been substantiated by any supporting facts that there 

has been an increase in evaluations of the property other than the 2024 Inflation rate. Taxes for 2023 were $2023.49, and now 

for 2024 we have been billed $4,281.14, an increase of 100 percent. This increase in taxation is particularly hard on us as elders 

who have a very limited cost of living increases in our pensions. We think that each case should be treated individually and 

exemptions made based on of our current situation as elder citizens. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [(] Yes 

[¥] No 

If yes, check which BOR Petitioner attended: [I] March 

[} July 

[m} December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [4 Yes 

[m} No 

*Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessment(s) at issue, did it have authority? [¥] Yes 

[Ml] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of 

a clerical error or mutual mistake of fact? [w;] Yes 

[ma] No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

4 No 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

March 06, 2024 Transfer of Ownership 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at 

a BOR? O Yes 

[¥] No 

If Yes, check which BOR Petitioner attended: [Wi] March 

[I] July 

[| December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [i] Yes 

[vi] No 

If Yes, check which BOR Petitioner attended: Od March 

a July 

O December 

Tax Year(s) denied: 

List the date the exemption was denied: 

2024 

March 06, 2024 

What statutory section did Petitioner request the subject property be exempt? 

Denied uncapped due to LL.C 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

Oo 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use te multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

061-110-000-001-00 

061-110-000-014-00 

Classifloation of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$137,600 

Current Taxable Value as established by the BOR: 

$137,600 

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

$275,200 

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

$69,914 

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

$69,914 for 061-110-000-001-00 

$4,575 for 061-110-000-014-00 

Signature required 

EN 

Respondent or 

noice 

(3 

Dood Representative’s Signature: 

R 

ws Bort: 

AY

Section 1: Respondents’ Contact Information 

Louise E. Bertolini 

23621 Stragier Apt. 

1 

Clinton Township, MI 48038 

586-322-5510 

Ibertolini1940@yahoo.com 

Elaine C. Pace 

35730 Huntley Ct. 

New Baltimore, MI 48047 

586-549-1290 

ecpcereations@gmail.com 

Lorraine A. Reuther 

435 Bernice LN Sonoma, CA 954756 

707-360-7513 

lorraine.reuther@gmail.com 

Robert A. Reuther 

435 Bernice LN Sonoma, CA 954756 

707-703-9119 

rareuther@yahoo.com

03/25/2024 

03: 

2024 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

Krakow Twp 

P.O. Box 25 

Rogers City, MI 49779 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

5 & CHOPPE COTTAGE LLC 

061-110-000-001-00 

14568 MINDACK CREE 

New Baltimore MI 48047 

HOPPE SUBD LOTS 

1 & 2 ALSO SLY 66FT ABUTTING THESE 

2LOTS. 

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 061-110-000-001-00 

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

Board of Review Comments 

Denied, uncapped due to LLC 

[2024 ORIGINAL ASSESSED VALUE 

137,600 

| 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

137,600 

1 

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

2024 ORIGINAL TAXABLE VALUE 

137,600 

| 2024 "BOARD OF REVIEW" TAXABLE VALUE 

137,600 

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. 

If you disagree with the decision: of the Beard 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://www.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.

ore, ge Tre 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Val uation, and Property Classification 

asera 

This form is issued under tha authority of PA. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended, Thisis a mode] assessment notice to he used by the local assessor, 

FROM: Assessing Department 

PARCEL IDENTIFICATION 

! 

Krakow Twp 

. 

P.O. Box 25 

PARCEL NUMBER: 

061-110-000-014-00 

Rogers City, Ml 49779 

PROPERTY ADDRESS: 

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

PRINCIPAL RESIDENCE EXEMPTION 

5 RAP RAUTO *5- DIGIT 48047 

% Exempt As "Homeowners Principal Residence™ 

100.00% 

S 

& 

C HOPPE COTTAGE LLC 

% Exempt 

As "Qualified Agricultural Property": 

00% 

35730 HUNTLEY CT 

A 

NEW BALTIMORE, 

MI 48047-2182 

% Exempt As "MBT Industrial Personal”; 

080% 

Hg 

sas] yg 

b lee 

ebeg) sgt 

onal 

ef gge fo] Jee 

% Exempt 

As "MBT Commercial Personai™; 

00% 

‘ 

Exempt 

As "Qualified Forest Property”; 

|] Yes 

[X] No 

Exempt As “Development Property”: 

[1 Yes 

No 

LEGAL DESCRIPTION: 

HOPPE-SUBD LOT 19 

- 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

(RESIDENTIAL-VACANT) 

PRIOR YEAR'S CLASSIFICATION: 402 (RESIDENTIAL-VACANT) 

The change in taxable yiue wilt Increase/decrelise your tax bill for the 2024 

PRIOR AMOUNT 

‘ 

Cen 

AMOUNT 

CHANGE FROM 

year by Spproximatelyy 

$46 

\ 

YEAR: 

2923 

YEAR: 

2024 

CURRENT YEAS 

1. TAXABLE VALUE), 

Ji 

6,700 

2,343 

2, ASSESSED VALUE™._ 

rd 

6,700 

1,200 

3. TENTATIVE EQUALIZATION FAGTOR: 

1.000 

Ca 

Sire EE 

4. STATE EQUALIZED VALUE (SEV): 

5,500 

6,700 

1,200 

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

WAS 

6. Assessor Change Reason: 

Market Adjustment 

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: 

Allan Berg

Hiigen Deparmnt of Teas 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

sears 

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 ta be used by the focal assessor. 

FROM: Assessing Department 

PARCEL IDENTIFICATION 

Krakow Twp 

. 

P.O. Box 25 

PARCEL NUMBER: 

061-110-000-001-00 

Rogers City, Ml 49779 

PROPERTY ADDRESS: 

14568 MINDACK CREEK RD 

ALPENA, Mi 49707 

PRINCIPAL RESIDENCE EXEMPTION 

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

rrr 

dn ek ARUTO 5 -DIGIT 48047 

% Exempt As “Homeowners Principal Residence™ 

00% 

H 

& 

¢ Hoppe COTTAGE LLC 

% Exempt As "Qualified Agricultural Property": 

00% 

5730 

HUNTLE 

. 

NEW BALTIMORE, 

MI 48047-2182 

% Exempt As "MBT Industrial Personal”; 

00% 

Lolli pdfs bpd 

spl 

pp dil 

% Exempt As "MBT Commercial Personal”: 

00% 

) 

Exempt As "Qualified Forest Property”: 

O Yes 

No 

Exempt As "Development Property” 

J Yes 

No 

LEGAL DESCRIPTION: 

HOPPE SUBD LOTS 1 & 2 ALSO SLY 667 T ABUTTING THESE 2LOTS. 

ACCORDING TO MCL 211.34c THIS PROPERTY 1S CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 

401 

(RESIDENTIAL-IMPROVED) 

The change in taxable value will inGreaseldecreass 

ur tax bill for the 2024 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

h 

A 

A 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

oo 

$2,662 

) 

YEAR: 

9023 

) 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE{ 

dd 

66,585 

137,600 

2. ASSESSED VALUE: 

110600 

137,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Cn 

: 

SE 

4. STATE EQUALIZED VALUE (SEV): 

110,600 

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

WAS 

6. Assessor Change Reason: 

Market Adjustment 

137,600 

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:

Fame Fhce 

35730 Huntley Ot 

New Ra [tr more, Me 

Y5047 

Michigan 

2nd Floor m

2 Y07 

N. G

Aansing,

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