MTT 25-002746 Masters ANSWER PROOF DOCUMENTATION .pdf

Neil J Master, Petitioner V Township Of Trout Lake, Respondent · 25-002746-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 

_____________________________, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 

_____________________________, 

Respondent(s) 

PROOF OF SERVICE 

___________________________________ states that on ___________________ he/she 

[Name of person serving/mailing petition] 

 

 

[date of service] 

served a copy of the ___________________ relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

________________________________________________ 

________________________________________________ 

________________________________________________ 

________________________________________________ 

_________________________________________ 

[Signature of person who is serving/mailing copy] 

_________________________________________ 

[Print/type name of person serving/mailing copy] 

 

Parcel No(s). 17-015-550-124-00 

 

 

 17-015-550-124-50

Neil J Master

25-002746

Township of Trout Lake

Jessica Mowery, Assessor for Trout Lake Township

October 29th, 2025

PROPERTY TAX APPEAL ANSWER FORM

Neil J Master

288 N Basil Dr

Weidman, MI 48893

Jessica Mowery - Assessor for Trout Lake Township

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. ______________________ 

Section 1: Respondent’s Contact Information 

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

First Name 

M.I.

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

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

 Yes 

 No 

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. 

 Yes 

 No 

 Not Applicable 

25-002746

Jessica

A

Mowery

Kincheloe

MI

49788





PO Box 5161 

TroutLakeAssessor@gmail.com

(906) 322-6601

Filer Type: Local Unit of Government

Unit of Government: Township of Trout Lake (Chippewa)

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

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: 

 March 

 July 

 December 

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

 Yes 

 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 

 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? 

 Yes 

 No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

 Yes 

 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? 

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION 











STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 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? 

 Yes 

 No 

If Yes, check which BOR Petitioner attended: 

 March 

 July 

 December 

Tax Year(s) denied: 

List the date the exemption was denied: 

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

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real Personal (check one) 

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

Classification 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: 

Current Taxable Value as established by the BOR: 

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

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

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









17-015-550-124-00

39000

39000

88000

44000

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

MARLON I. BROWN, DPA 

DIRECTOR 

Parcel Identification Number: 

Classification 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: 

Current Taxable Value as established by the BOR: 

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

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

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

Signature *Required 

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ 





17-015-550-124-50

20000

20000

56000

28000

Section 4: Explain Your Answer to this Appeal 

The Respondent, by and through the Township Assessor, submits this Answer regarding 

the assessment of the above-referenced vacant parcels for the 2025 assessment roll. 

1. 

The true cash value (TCV) and assessed value (AV) of the subject parcels were 

determined in accordance with the Michigan General Property Tax Act (MCL 211.1 et seq.), 

and the State Tax Commission’s Assessor’s Manual and guidelines, as required under MCL 

211.10e. 

2. 

The valuation of the subjects’ vacant land value was established through a Vacant 

Land Sales Study, which analyzed sales of comparable vacant parcels within the same or 

similar market area. In the absence of sufficient comparable sales, the Assessor also 

relied on the allocation method from improved parcels, consistent with mass appraisal 

practices outlined in the State Tax Commission’s Assessor’s Manual. 

3. 

The assessed value represents 50% of the parcel’s true cash value, as required by 

MCL 211.27a(1). The taxable value was calculated in accordance with Proposal A and 

related provisions of the General Property Tax Act, using the lower of the capped or 

assessed value. 

4. 

The assessments were developed using uniform appraisal methods recognized by 

the State Tax Commission, ensuring compliance with Michigan Compiled Laws and State 

Tax Commission standards for the valuation of vacant land. 

5. 

The Assessor maintains that the assessments for the subject parcels are accurate, 

equitable, and based on recognized mass appraisal practices consistent with all State of 

Michigan assessing requirements. 

Procedural Clarification – March 2025 Board of Review 

6. 

The reference to “Jess” in the March 2025 Board of Review minutes was a clerical 

error. The name should read “Jeff,” who is a duly appointed Board of Review member. The 

Assessor did not make, second, or vote on any motion. 

7. 

Pursuant to MCL 211.28 and MCL 211.29 of the Michigan General Property Tax Act, 

the Assessor and the Board of Review are separate and independent bodies. The Assessor 

has no voting authority and does not participate in Board deliberations or decisions. 

8. 

The Board of Review minutes have been reviewed and amended to accurately 

reflect these facts.

*** Information herein deemed reliable but not guaranteed***

Chippewa

County:

TROUT LAKE TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

17-015-550-124-00

33,700S

33,700

0

33,700

2022

35,100S

35,100

0

35,100

2023

34,400S

34,400

0

34,400

2024

39,000S

39,000M

44,000

0

39,000

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

WATERFRONT 208.40 0.00 1.0000 1.0000 422 100 87,945

 208 Actual Front Feet, 0.00 Total Acres Total Est. Land Value = 87,945

Land Value Estimates for Land Table WTR.WATERFRONT

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

X

Improved

 

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Trout Lake,

County of Chippewa, Michigan

Comments/Influences

1235/663 2012 ADD PER 1109/143 FR SPL

550-123-00...SEC 23 T44N R6W BIRCH SHORES

INC PLAT 

PT OF LOTS 123, 124, & 125 ACC TO PLAT

REC IN LIBER 7 OF PLATS PG 1-3 

COM AT NE COR OF LOT 127 TH S 02 DEG 18'

56" W ALG E LINE OF SD LOT 127 741.22 FT

TO A PT ON NLY ROW LINE OF BIRCH SHORE DR

TH N 69 DEG 04' 59" W ALG SD NLY ROW LINE

97.55 FT TH N85 DEG 54' 25" W ALG SD NLY

ROW LINE 181.10 FT TH S 71 DEG 01' 14" W

ALG SD N ROW LINE 166.41 FT TH S 85 DEG

41' 52" W ALG NLY ROW LINE 280 FT TO POB

TH CONT S 85 DEG 41' 52" W ALG SD NLY ROW

LINE 120 FT TH S 85 DEG 41' 52" W ALG SD

NLY ROW LINE 15.46 FT TO SW COR OF LOT

124 TH N 71 DEG 16'22" W ALG SD NLY ROW

LINE 100 FT TH N 19 DEG 30' 03" E 346.46

FT TO A PT ON SH OR LITTLE TROUT LAKE TH

S 79 DEG 46' 24" E ALG SH 71.80 FT TH N

45 DEG 32' 02" E ALG SH 31.6 FT TH N 45

***BALANCE OF DESCRIPTION ON FILE***

Tax Description

MASTER NEIL

288 N BASIL

WEIDMAN MI 48893

Owner's Name/Address

BIRCH SHORE DRIVE

Property Address

2025 Est TCV 87,945

Map #: 

P.R.E. 0% 

School: RUDYARD AREA SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-VACANT

100.0

PROPERTY TRANSFER 

L 1109/ P 143

03-ARM'S LENGTH

LC

04/08/2011

22,000

THOMAS,STEPHEN JAMES

VOCE, MARY F. TRUSTEE

100.0

DEED

1412/73

03-ARM'S LENGTH

MLC

08/13/2024

0

MASTER NEIL

THOMAS STEPHEN JAMES

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/04/2025

1235/663 2012 ADD PER 1109/143 FR SPL 550-123-00...SEC 23 T44N R6W BIRCH SHORES INC PLAT

PT OF LOTS 123, 124, & 125 ACC TO PLAT REC IN LIBER 7 OF PLATS PG 1-3

COM AT NE COR OF LOT 127 TH S 02 DEG 18' 56" W ALG E LINE OF SD LOT 127 741.22 FT TO A PT ON NLY ROW LINE OF

BIRCH SHORE DR TH N 69 DEG 04' 59" W ALG SD NLY ROW LINE 97.55 FT TH N85 DEG 54' 25" W ALG SD NLY ROW LINE

181.10 FT TH S 71 DEG 01' 14" W ALG SD N ROW LINE 166.41 FT TH S 85 DEG 41' 52" W ALG NLY ROW LINE 280 FT TO POB TH

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

$420

 6. Assessor Change Reason:

LEGAL DESCRIPTION:

2025

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

TROUT LAKE, MI 49793

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

9,600

39,000

9,600

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

WEIDMAN MI 48893

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

PARCEL NUMBER:

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.

L-4400

FROM: TROUT LAKE TOWNSHIP

JESSICA MOWERY, ASSESSOR

P.O. BOX 5161

KINCHELOE, MI 49788

17-015-550-124-00

MASTER NEIL

BIRCH SHORE DRIVE

288 N BASIL

PRIOR YEAR'S CLASSIFICATION:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

34,400

44,000

9,600

2. ASSESSED VALUE:

44,000

34,400

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

34,400

WAS

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

IF YOU HAVE ANY QUESTIONS ABOUT THIS NOTICE, PLEASE CALL THE TOWNSHIP ASSESSOR AT 906-322-6601 OR EMAIL

TROUTLAKEASSESSOR@GMAIL.COM THE TROUT LAKE BOARD OF REVIEW WILL MEET AT THE TROUT LAKE TOWNSHIP

HALL, 32686 W H40, TROUT LAKE, MI 49793

MONDAY, MARCH 10TH 2025: 9:00AM - 3:00PM

FRIDAY, MARCH 14TH 2025: 4:00PM - 9:00PM

RESIDENTS & NON-RESIDENTS MAY PROTEST BY LETTER WITH THE PETITION FORM APPROVED BY THE STATE TAX

COMMISSION FORM 618, L-4035 'PETITION TO BOARD OF REVIEW'

* WRITTEN APPEALS MUST BE RECEIVED BY MARCH 5, 2025 TO BE CONSIDERED*

Market Adjustment

(906) 322-6601

JESSICA A. MOWERY

TROUTLAKEASSESSOR@GMAIL.COM

Residential

402

402

Residential

10/04/2025 0

BOARD OF REVIEW DECISION

KINCHELOE, MI 49788

P.O. BOX 5161

JESSICA MOWERY, ASSESSOR

TROUT LAKE TOWNSHIP

State Tax Commission

Classification Appeals

P.O.Box 30471

Lansing MI 48909

Property Classification appeals ONLY may be appealed to the State Tax Commission:

Michigan Tax Tribunal

P.O. Box 30232

Lansing, MI 48909

 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, P.O. Box 30232, Lansing, Mi. 48909 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.

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

0.0000

2025

39,000

"BOARD OF REVIEW" TAXABLE VALUE 

44,000

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

39,000

44,000

2025 ORIGINAL ASSESSED VALUE

MOTION BY JOHN TO REDUCE AV TO 39000 DUE TO COMPARABLE PROPERTIES SECOND BY JEFF VOTE ALL AYES MOTION CARRIES

Board of Review Comments:

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

17-015-550-124-00

The Board has completed their review of parcel number

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.

402 (RESIDENTIAL-VACANT)

THIS PROPERTY IS CLASSIFIED AS

WEIDMAN MI 48893

288 N BASIL

MASTER NEIL

BIRCH SHORE DR TH N 69 DEG 04 59 W ALG SD NLY

ROW LINE 97.55 FT TH N85 DEG 54' 25" W ALG SD NLY

ROW LINE 181.10 FT TH S 71 DEG 01' 14" W ALG SD N ROW

LINE 166.41 FT TH S 85 DEG 41' 52" W ALG NLY ROW LINE

280 FT TO POB TH CONT S 85 DEG 41' 52" W ALG SD NLY

ROW LINE 120 FT TH S 85 DEG 41' 52" W ALG SD NLY ROW

LINE 15.46 FT TO SW COR OF LOT 124 TH N 71 DEG 16'22"

W ALG SD NLY ROW LINE 100 FT TH N 19 DEG 30' 03" E

BIRCH SHORE DRIVE

17-015-550-124-00

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

*** Information herein deemed reliable but not guaranteed***

Chippewa

County:

TROUT LAKE TOWNSHIP

Jurisdiction:

Printed on

Parcel Number:

17-015-550-124-50

0

0

0

0

2022

0

0

0

0

2023

2,632C

27,700D

27,700

0

27,700

2024

20,000S

20,000M

28,000

0

20,000

2025

Taxable

Value

Tribunal/

Other

Board of

Review

Assessed

Value

Building

Value

Land

Value

Year

 * Factors *

Description Frontage Depth Front Depth Rate %Adj. Reason Value

BIRCH SHORES 100.00 492.00 1.0000 1.0000 560 100 56,000

 100 Actual Front Feet, 1.13 Total Acres Total Est. Land Value = 56,000

Land Value Estimates for Land Table BIRCH.BIRCH SHORES

Who When What

Level

Rolling

Low

High

Landscaped

Swamp

Wooded

Pond

Waterfront

Ravine

Wetland

Flood Plain

 

 

 

 

 

 

 

 

 

 

 

 

 

Topography of 

Site

Dirt Road

Gravel Road

Paved Road

Storm Sewer

Sidewalk

Water

Sewer

Electric

Gas

Curb

Street Lights

Standard Utilities

Underground Utils.

 

 

 

 

 

 

 

 

 

 

 

 

 

Public

Improvements

Vacant

X

Improved

 

The Equalizer. Copyright (c) 1999 - 2009.

Licensed To: Township of Trout Lake,

County of Chippewa, Michigan

Default Comments

Comments/Influences

2024 ADD 1401-79

BIRCH SHORES INC PLAT PART OF LOTS 124

COMMENCING AT THE NORTHEAST CORNER OF LOT

127; THENCE SOUTH 02°18'56" WEST ALONG

THE EAST LINE OF SAID LOT 741.22 FEET TO

A POINT ON THE NORTHERLY RIGHT OF WAY

LINE OF BIRCH SHORE DRIVE; THENCE NORTH

69°04'59" WEST ALONG SAID LINE 97.55

FEET; THENCE NORTH 85°54'25" WEST ALONG

SAID LINE 181.10 FEET; THENCE SOUTH

71°01'14" WEST ALONG SAID LINE 166.41

FEET; THENCE SOUTH 85°41'52" WEST ALONG

SAID LINE 160.00 FEET TO THE POINT OF

BEGINNING; THENCE SOUTH 85°41'52" WEST

ALONG SAID LINE 120.00 FEET; THENCE NORTH

07°08'11" EAST 434.84 FEET TO A POINT ON

THE SHORE OF LITTLE TROUT LAKE; THENCE

NORTH 45°32'02" EAST ALONG SAID SHORE

100.00 FEET; THENCE SOUTH 00°39'58" WEST

492.55 FEET TO THE POINT OF BEGINNING. 

100 FT WATERFRONT

Tax Description

MASTER NEIL

288 N BASIL DR

WEIDMAN MI 48893

Owner's Name/Address

W. BIRCH SHORE DRIVE

Property Address

2025 Est TCV 56,000

Map #: 

P.R.E. 0% 

School: RUDYARD AREA SCHOOLS

Status

Number

Date

Building Permit(s)

Zoning: 

Class: RESIDENTIAL-VACANT

100.0

DEED

03-ARM'S LENGTH

WD

01/05/2024

0

MASTER NEIL

100.0

DEED

1401/-79

03-ARM'S LENGTH

WD

01/05/2024

30,000

MASTER NEIL

VOCE ESTATE

Prcnt.

Trans.

Verified

By

Liber

& Page

Terms of Sale

Inst.

Type

Sale

Date

Sale

Price

Grantee

Grantor

10/04/2025

2024 ADD 1401-79

BIRCH SHORES INC PLAT PART OF LOTS 124 COMMENCING AT THE NORTHEAST CORNER OF LOT 127; THENCE SOUTH

02°18'56" WEST ALONG THE EAST LINE OF SAID LOT 741.22 FEET TO A POINT ON THE NORTHERLY RIGHT OF WAY LINE OF

BIRCH SHORE DRIVE; THENCE NORTH 69°04'59" WEST ALONG SAID LINE 97.55 FEET; THENCE NORTH 85°54'25" WEST

ALONG SAID LINE 181.10 FEET; THENCE SOUTH 71°01'14" WEST ALONG SAID LINE 166.41 FEET; THENCE SOUTH 85°41'52"

The change in taxable value will increase/decrease your tax bill for the

year by approximately:

$1109

 6. Assessor Change Reason:

LEGAL DESCRIPTION:

2025

Email Address:

Phone:

Name:

March Board of Review Appeal Information. The board of review will meet at the following dates and times:

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X

No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

The 2025 Inflation rate Multiplier is: 1.031

1. TAXABLE VALUE:

TROUT LAKE, MI 49793

% Exempt As "Qualified Agricultural Property":

PARCEL IDENTIFICATION

300

20,000

300

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

WEIDMAN MI 48893

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

PARCEL NUMBER:

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.

L-4400

FROM: TROUT LAKE TOWNSHIP

JESSICA MOWERY, ASSESSOR

P.O. BOX 5161

KINCHELOE, MI 49788

17-015-550-124-50

MASTER NEIL

W. BIRCH SHORE DRIVE

288 N BASIL DR

PRIOR YEAR'S CLASSIFICATION:

CURRENT

TENTATIVE AMOUNT

YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

2,632

28,000

25,368

2. ASSESSED VALUE:

28,000

27,700

3. TENTATIVE EQUALIZATION FACTOR:

1.000

4. STATE EQUALIZED VALUE (SEV):

27,700

WAS

2024

% Exempt As "Homeowners Principal Residence":

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

IF YOU HAVE ANY QUESTIONS ABOUT THIS NOTICE, PLEASE CALL THE TOWNSHIP ASSESSOR AT 906-322-6601 OR EMAIL

TROUTLAKEASSESSOR@GMAIL.COM THE TROUT LAKE BOARD OF REVIEW WILL MEET AT THE TROUT LAKE TOWNSHIP

HALL, 32686 W H40, TROUT LAKE, MI 49793

MONDAY, MARCH 10TH 2025: 9:00AM - 3:00PM

FRIDAY, MARCH 14TH 2025: 4:00PM - 9:00PM

RESIDENTS & NON-RESIDENTS MAY PROTEST BY LETTER WITH THE PETITION FORM APPROVED BY THE STATE TAX

COMMISSION FORM 618, L-4035 'PETITION TO BOARD OF REVIEW'

* WRITTEN APPEALS MUST BE RECEIVED BY MARCH 5, 2025 TO BE CONSIDERED*

Market Adjustment

(906) 322-6601

JESSICA A. MOWERY

TROUTLAKEASSESSOR@GMAIL.COM

Residential

402

402

Residential

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

10/04/2025 04:01 PM

BOARD OF REVIEW DECISION

KINCHELOE, MI 49788

P.O. BOX 5161

JESSICA MOWERY, ASSESSOR

TROUT LAKE TOWNSHIP

“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.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2025

0.0000

2025

20,000

"BOARD OF REVIEW" TAXABLE VALUE 

28,000

2025 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2025

20,000

28,000

2025 ORIGINAL ASSESSED VALUE

MOTION BY JEFF TO REDUCE AV TO 20000 DUE TO COMPARABLE PROPERTIES SECOND BY JOHN VOTE ALL AYES MOTION CARRIES

Board of Review Comments:

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

17-015-550-124-50

The Board has completed their review of parcel number

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.

402 (RESIDENTIAL-VACANT)

THIS PROPERTY IS CLASSIFIED AS

WEIDMAN MI 48893

288 N BASIL DR

MASTER NEIL

NORTHERLY RIGHT OF WAY LINE OF BIRCH SHORE

DRIVE; THENCE NORTH 69°04'59" WEST ALONG SAID LINE

97.55 FEET; THENCE NORTH 85°54'25" WEST ALONG SAID

LINE 181.10 FEET; THENCE SOUTH 71°01'14" WEST ALONG

SAID LINE 166.41 FEET; THENCE SOUTH 85°41'52" WEST

ALONG SAID LINE 160.00 FEET TO THE POINT OF

BEGINNING; THENCE SOUTH 85°41'52" WEST ALONG SAID

LINE 120 00 FEET THENCE NORTH 07°08'11" EAST 434 84

W. BIRCH SHORE DRIV

17-015-550-124-50

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2025

Prepared by:

Jessica Mowery, MAAO/3

TROUT LAKE TOWNSHIP

2025 VACANT LAND STUDY

Parcel Number

Street Address

Liber/Page

Sale Date

Sale Price

Adj. Sale 

$

Land 

Residual

Effec. 

Front

Dollars/F

F

Actual 

Front

015-550-124-00

BIRCH SHORE DRIVE

1412/73

8/13/24

54,000

 

54,000

 

54,000

 

208

260

208

015-550-070-00

32894 W BIRCH SHORE DRIVE

1351/928

8/11/21

33,000

 

33,000

 

33,000

 

105

314

105

015-550-075-00

32694 W BIRCH SHORE DRIVE

1410/630

7/17/24

421,900

 

421,900

 

276,675

 

200

1383

200

015-550-076-00

32642 W BIRCH SHORE DRIVE

1402/624

1/29/24

105,000

 

105,000

 

105,000

 

234

448

448

015-550-077-00

BIRCH SHORE DRIVE

1397/493 1398/992

10/16/23

79,000

 

79,000

 

79,000

 

187

422

187

015-550-088-00

BIRCH SHORE DRIVE

1386/768

4/11/23

60,000

 

60,000

 

60,000

 

110

545

110

015-550-099-00

31868 W BIRCH SHORE DRIVE

1333/1066

11/19/20

112,500

 

112,500

 

112,500

 

175

643

175

015-550-121-00

W BIRCH SHORE DRIVE

1370/1336

6/17/22

37,500

 

37,500

 

37,500

 

100

375

375

015-550-121-00

W BIRCH SHORE DRIVE

1412/1046

8/21/24

37,000

 

37,000

 

37,000

 

100

370

370

Totals:

939,900

 

939,900

 

794675

1,419

 

Parcel Number

Street Address

Liber/Page

Sale Date

Sale Price

Adj. Sale 

$

Land 

Residual

Effec. 

Front

Dollars/F

F

Actual 

Front

001-484-075-00

MCNEARNEY LK

1299/490

4/4/19

34000

34000

34000

103

330

103

015-550-121-00

W BIRCH SHORE DRIVE

1412/1046

8/21/24

37000

37000

37000

100

370

100

015-510-037-00

22958 S BAY ROAD

1368/1202

4/7/22

215000

215000

77217

140

552

140

015-510-039-00

S. BAY ROAD

1367/388

4/12/22

70000

70000

70000

155

452

155

015-550-121-00

W BIRCH SHORE DRIVE

1370/1336

6/17/22

37500

37500

37500

100

375

100

002‐725‐008‐00

Jersey Rd Brevort Lk

898/633

10/30/20

45000

45000

45000

100

450

100

016-134-038-00

DI/PR-W JOHNSON LK RD

1338/594

1/29/21

57000

57000

57000

150

380

150

Totals:

495500.0

495,500

357,717

848

BIRCH SHORES 401-RES

FINAL RATE AVERAGE PER FRONT FOOT

560

GENERAL WATERFRONT

FINAL RATE AVERAGE PER FRONT FOOT

422

TROUT LAKE 

32686 W H40, TROUT LAKE, Ml 49793 

2025 MARCH BO ARD OF REVIEW 

ORGANIZATIONAL MEETING· TUESDAY, MARCH 4TH, 2025 

MINUTES 

1.

OPEN THE MEETING

CALL TO ORDER BY CRYSTAL SCHWESINGER AT 5PM 

2.

ROLL CALL

CRYSTAL SCHWESINGER­

JOHN SIMAZ-

JEFF SINDLES -

DAVID BLAKE THOMAS - TOWNSHIP SUPERVISOR 

JESSICA MOWERY- ASSESSOR

PRESENT 

PRESENT 

EXCUSED 

PRESENT 

PRESENT 

3.

ELECT CHAIRPERSON

MOTION BY JOHN SIMAZ TO ELECT CRYSTAL SCHWESINGER 

SECOND BY CRYSTAL SCHWESINGER 

VOTE ALL AYES 

MOTION CARRIED 

4.

ELECT A SECRETARY

MOTION BY CRYSTAL SCHWESINGER TO ELECT JOHN SIMAZ 

SECOND BY JOHN SIMAZ 

VOTEALL AYES 

MOTION CARRIED 

5.

PUBLIC COMMENT: NONE

6.

DISCUSSION

THE ASSESSOR PRESENTED AND EXPLAINED TO THE BOARD THE 2025 

VALUATION STUDIES, REPORTS AND UPDATES FOR THEIR REVIEW AND 

DISCUSSION (SEE ATTACHED DOCUMENTATION). 

7.

SET WORK SESSIONS

MONDAY MARCH 10TH, 2025 9AM - 3PM 

FRIDAY MARCH 14TH, 2025 3PM -9PM 

8.

REVIEW THE ROLL

THE ASSESSOR PRESENTED AND EXPLAINED CHANGES MADE TO THE 2025 

ASSESSMENT ROLLS 

9.

ACCEPT THE ROLL

MOTION BY CRYSTAL SCHWESINGER TO ACCEPT THE ASSESSMENT ROLLS 

SECOND BY JOHN SIMAZ 

VOTE ALL AYES 

MOTION CARRIED 

10.

MOTION TO RECESS

llPage 

MOTION BY CRYSTAL SCHWESINGER TO RECESS UNTIL MONDAY MARCH 

10TH, 2025 AT 9:00 AM 

SECOND BY JOHN SIMAZ 

VOTE ALL AYES 

MOTION CARRIED 

. 

.· 

·. 

/ 

P, !!::!..f.

o!,y 

AMENDED 5/5/2025

1

TROUT LAKE 

32686 W H40, TROUT LAKE, Ml 49793 

2025 MARCH BOARD OF REVIEW 

MONDAY, MARCH 10TH, 2025 

MINUTES 

1.

OPEN THE MEETING

CALL TO ORDER BY CRYSTAL SCHWESINGER AT 9AM 

2.

ROLL CALL

CRYSTAL SCHWESINGER­

JOHN SIMAZ-

JEFF SINDLES -

DAVID BLAKE THOMAS - TOWNSHIP SUPERVISOR

3.

RECEIVE AND REVIEW PETITIONS

SEE ATTACHED PAGES

4.

MOTION TO RECESS

PRESENT 

PRESENT 

PRESENT 

PRESENT 

MOTION TO RECESS UNTIL MARCH 14TH, 2025 AT 3:00 PM BY JEFF SINDLES 

SECOND BY CRYSTAL SCHWESINGER 

VOTE ALL AYES 

MOTION CARRIED 

PR 

ICA MOWERY 

AMENDED 5/5/2025

2

TROUT LAKE 

32686 W H40, TROUT LAKE, Ml 49793 

2025 MARCH BOARD OF REVIEW 

FRIDAY, MARCH 14TH, 2025 

MINUTES 

1.

OPEN THE MEETING

CALL TO ORDER BY CRYSTAL SCHWESINGER AT 3PM 

2.

ROLL CALL

PRESENT 

PRESENT 

PRESENT 

CRYSTAL SCHWESINGER-

JOHN SIMAZ -

JEFF SINDLES -

DAVID BLAKE THOMAS - TOWNSHIP SUPERVISOR 

PRESENT 

JESSICA MOWERY - ASSESSOR 

 PRESENT 

3.

RECEIVE AND REVIEW PETITIONS

SEE ATTACHED PAGES

4.

MOTION TO ADJOURN

MOTION BY CRYSTAL SCHWESINGER TO ADJOURN 2025 MARCH BOARD OF REVIEW

ON MARCH 14TH, 2025 AT 9 PM 

SECOND BY JEFF SINDLES 

VOTE ALL AYES 

MOTION CARRIED 

PR 

CA MOWERY 

AMENDED 5/5/2025

3

TROUT LAKE TOWNSHIP

NOTICE

The Board of Review will hold the following meetings at the:

Trout Lake Township Hall 32686 W. H40 Trout Lake, Ml 49793

Organizational Meeting

Tuesday, [Varch 4th,2025, at 5 P.m.

Appeals will not be heard at this time.

Protest Meetings

lVonday, lVarch 1Oth , 2025, at 9:00 a.m. - 3:00 p.m.

Friday, March 14th , 2025, at 3:00 p.m. - 9:00 p.m.

lf you are unable to appear, mailed-in protests (Petition to Board of Review Form L-4035

an-d supporting documentation) will be accepted if received before the close of the board

tvlail Petition and supporting documents to:

*WRITTEN APPEALS MUST BE RECEIVED BY MARCH 5,2025 TO BE CONSIDERED*

Assessor

Board of Review

PO Box 5161

Kincheloe, Ml 49788

March Board of Review Appeal lnformation:

The Taxable Value, the Aisessed 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 L-4035. A Petition Form L-

3035 may be obtained directly from the local unit or from the State Tax Commission at

www. m ich iqa n. qov/treasu rv.

(ADA) American with Disabilities Notice

The township will provide necessary reasonable services to individuals wilh disabilities at the Board of Review

meetings uPon '1 0 daYs notice

Jessica Mowery MAAO / Trout Lake Townshrp Assessor

4

25 001

Michigan Department of Treasury

618 (Rev. 1 1-12)

Petition to Board of Review 

L4035

This form is issued under the authority of p.A. 206 of 18g3, as amended. Filing is voluntary, however you rnay not appeal to the Michigan Tax Tribunal

or the State Tax Commission unless ybu first protest to the Board of Review

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

The undersigned protests the assessed value andlor the tentative taxablc

agricultural iroperty exemption of the following describeC property:

value and/or the prcperty ciassification and/or the qualified

Protested ltem

A.ssesSed Value

,< Tentative Taxable Value I Chssification I 

Qualified Agricultural

Property ExemPtion

1. PROTEST OF ASSESSMENT

(Complete this section for a protest of assessed value and/or tentative taxable value)

Petitioner's Name (lf Other than Owner. Please Print or Tvpe)

Owneis Name (Please Print or TYPe)

Neil tVlaster

County

Ghippewa

Township or City

Tr"out Lake TcwnshiP

Property ldentified (Parcel code required. Property sddress & legal description optionai)

Parcel I 7-01 5-550- 124-00

W. Birch Shore Drive

Trout Lake M149793

34sU (}

x

Assessed Amount

$44,000

Owner's Estimate o? True Cash Value

$2e,500

Tentative Taxable Value

$2S,500

Year

2025

2. PROTEST OF CLASSIFICATION

lComplete thrs section for a request

accordance with Section 211.34c ot

classification has on that property's

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL FROPERTY

Classification of property on this year's assessment roll

I 

Utitity (Personal Property Only)

Classification 6hould be (check one of the following):

Agricultural

Commercial

ACT

p"r*nt q,r"lt,"O 

"stlcultural 

exemptjon granted by assessor (Enter 0 if exemption

ted bY owner (Enter 100 if full

exemption requested)

4. REASON FOR PROTEST

state reason(s) for protest of assessed value and/or the tentative izxzble value and/or siassificalici.r atdlor qualified agricultural property exemption

Please See Attached

CERTI

TI

Date

3t9EA25

Signatu

(989) 824-1268

Phone NL!mber

288 N. Basil Drive,

, Mr48893

Address

I lndustrial

! Residential

I timoer Cutover

I Developmental

5

Petition to Board of Review

Neil Master

Trout Lake TownshiP

Chippewa CountY

Parce[ 17 -015-550-1 24-00

W. Birch Shore Drive

Trout Lake Ml 49793

4. Reason for Protest

Propefi was purchased in August, 2024 for $59,000

Cornparable land sales on Little Trout Lake include:

015-S50-121-0C sotd 6t17l2O22for $37,500 2024 Assessed/Taxable value $16,500

015-5SO-1 12-S0 soid gl1i2O21for $13,756.25 2024 Assessedffaxable value $18,5C0

015-550-1 12-00 sold gt3l212l for $13,756.25 2024 Assessed/Taxable value $'17,800

015-550-124-50 sold 115124,2024 for $30,000

6

Sellers D*ty

:t0 Canvey

Fa*i*

DeEsriFlbn

Pre!!!!g€*

Terrrc 6f

Fffis,*

Taxes and

lnsurance

Afternale

Paymeni

Method

LAilD EONTR&ET FORT$

on 13th

Witnesseth:

1. THESILLERAGREESAS FOLLOWS:

a) To sell and coflvey tc the Purchasel

SEE ATTACi{EO L ECjAL DESCRi P'i-ioi{

Commonl.r" knou,n aer VjL Bir-th $hore D:'., Tnrut Lake, Ml 49793

per day

of title

To Ftrnish

Title Eyidence

Purchaset's

Duties

of

e niE FURG$|A$ER AGHEES AS FOLLOT{$I

srith the intsrst the{eon ffi

in a_ qee-Ha*ee'eith :eny.:and

accordance wih all potiee, sanibry and otlrer regulations

authorlty.

upon

to

amountr is n6t

FyrTl€itt provlds in' t?re

e) SEE ITTACHED ADDENDLTM FCR TAX Ar'iD Ii.ISURANCE PAYMENTS lF

APPLICABLE.

but

the

Lafid Cofltrsct

'i of h

'Sil,t?+070tr;S11

fe aboye

belaree of

of ssonsr

paid by

balance

in full

until

is paid

pa$Tlefit in tull

or the

subject

excepf

lhroi,rgh

persons

togethei witn all tenements, heredifaments, irnproveslents and appurtenances. including all

lighting fixtures, plumbing fixtures shades, Venetian blinds, curtain rods, storm windows,

siorm doors, screens, awnings, if any, and nolv on the premisesi and subject to all

applicable building ano use restnctions, and easements. if any, affeclng the premises.

purchasB

dueon

as

sf:

7

Acr8p{ance of

TitiE and

Premises

Maintenance of

Premises

Mo{igage by

Seller

Tiue

,gJ To @p Bnd martbiE the premi*s sltd thil t$ffiingq thereer in as good condilioft As

tliev a-e at the dEte heregf reassnahJc Weer and tear excepie$. and not tq. csmmit Vffils'

rerrevs or dernolish any ifnprovements thereon, or otherwiSe diminish ttre ralue of he

Sellefs s€curity, withor"{ the written consent of the Seller.

3, THE SELLER AND PURCHASER MUTUALLY AGREE AS FOLLOWS:

tlE cto

the

premises

may at

fnoimbrantee,

on Selleds Titte

Norr.paynqnt

of Ye(Bs or

lrrsuranse

the same.

of the

required,

As8ignment by

Purch*er

dq{itery,of uch

Lpf,deo({rad

to the

, S$,I24-0?0.S3U11

under or

shaS

noticr to

al s*id

of rrrstgage*

while susn

ean be

such

aE n1ay

upofl

ci Erat if dekilt

Purchaser in the

laxes,

t'ie,,$umE

hereoJ.

a9 get

and 3(g)

be encumbgred

or to

rnortsf,gs,so

therein. and

e covenant

and any

with

8

FffiSBbn

Right to Forfeit

Accelsation

Clauoe

Notieta

Purchaser

lirnited

ha.re lha

hBrsin used are writter

in thE exesutiuil heteof as s8se.

such

shall b€

join in the

accderate or

Transle

Seller

Addlbxat

Stasc

than oEe

sex or a

Lsnd Cofltad

3of5

sil2447m2c{1

theEq@

him.

rnay have

and

+ver withst*

lf default is

the Purchaser and

dehutt continues irr

pos$es6iiJn of ihe

snly s,6

hereof. ln

the Purchrmer

2024" and

Dy Purchaser on v&caflt or unirnpr,oved

lheieof, tie Setler'

herain and

io

+f futt

be hinding or

oalting for fufl payme*i

fqr a

ii

i)

herstc reprcseflt

the:nsetves to be

k) Any

for in

valid

9

iil Wiiness'#h€ieaf, the parhele herets hav* exocrted thie ccntract in duplicate the day and year first above

wr:tten.

STNTE

My c+mmission Expires: inlr o jZi[ 

--..-*-

(EEAii}

T'AXSQSE,t*0,'

- Lake $tet*,,ILG

Land C€fltrec*,

5 6f a

,s.r?4.{700301r

cou Nw or **LCrLp$p.{4}e--- *-

The folegoing insfument r,rss acknowkdged before rne this dsy by Slephen James Yhomas.

tris the i3(fi ual nr

t\1i r r cr tc<i- 

2a 7}]..

t litnsss

u

Prepared by:

Stephen James Thomas

P.O.Box 63

Saint lgnace, Ml 4q781

10

ln Wit$s$s Wheresf,

1}ritten-

the pertiEs hereto have executed this c{ntrad in duNeate ihe day and }eaf fmt abo,e

srATEoF Llithu-&ler-

-------

ccuNTY oF Lj.f^f:*r-e-,

203t

My Cornm issiofi Expires:

iSEAL}

4 ef 6

Land Conlrscl

sM24{70020-11

Witness

and oflieial seai, ittis the

f\g.A

11

W,eet

EXHIBIT "A"

LandCorttracl

6 of5

$[r24fiq0s11

F.EtdA

Part of toIE t24 E td

Farcel B;

^{

$hsles lnc. Flet,

$s

thence

CescriEed as;

in Libar 7

PIat$,

127;

A4

on the

te

of

line sf

said

shote

12

EXHIBIT "A" 

Parcel A: 

Part of Lots 124 and 125, Birch Shores Inc. Plat, according fo the plat recorded in Liber 7 of Plats, Pages 1-3, 

Chippewa County Records, more particularly described as: Commencing at the Northeast! corner 

of Lot 127; 

thence South 02°18'58" West along the East line of said Lot 127 a distance of 741.22 feet to a point on the 

Northerly right-of-way line of Birch Shore Drive; thence North 63°04'58" West along said Northerly right-of-way line 

97.55 feet; thence North 35°54'25" West slong said Northerly right-of-way tine 181.10 feet; thence South 71°0114" 

West along said Northerly right-of-way line 166.41 feet; thence South 85°41'52" West along the Northerly 

right-of-way line 280.00 feet fo the POINT OF BEGINNING; thence continuing South 85°41'52" West along said 

Northerly right-of-way line 120.00 feet; thence North 15°03'47" East 379.97 feet to a point on the shore of Little 

Trout Lake, thence North 45°32'02" East along the shore of Little Trout Lake 105.00 feet; thence South 07°08'11" 

West 434.34 feet to the POINT OF BEGINNING, being parcel 124A of the Northwoods Land Surveying project 

number 2098-00. 

Parcel B: 

Part of Lots 123 and 124, Birch Shores Inc. Plat, according to ihe plat recorded in Liber 7 of Plats, Pages 1-3, 

Chippewa County Records, more particularly described as. Commencing at the Northeast corner 

of Lot 127; 

thence South 02°18'56" West along the East 

line of said Lot 127 a distance of 741.22 feet 

io a point 

on the 

Northerly right-of-way line of Birch Shore Drive; thence North 69°04'53" West along said Northerly right-of-way line 

97.65 feet; thence North 85°54'25" West along said Northerly right-of-way line 181.10 feet, thence South 71°01'14" 

West along said Northerly right-of-way line 166.41 feet; thence South 85°41'52" West along the Northerly 

right-of-way line 400.00 feet to the POINT OF BEGINNING; thence continuing South 85°41'52" West along said 

Northerly right-of-way line 15.46 feet to the Southwest corner of said Lot 124; thence North 71°16'22" West along 

said Northerly right-of-way line 100.00 feet; thence North 18°30'03" East 346.46 feet to a point on the shore of 

Little Trout Lake; thence South 79°46'24" East aiong the shore of Little Trout Lake 71.80 faet; thence North 

45°32'02" East along the shore of Little Trout Lake 21.60 feet; thence South 15°03'47" West 379.57 feet io the 

POINT OF BEGINNING, being parcal 1238 of the Northwoods Land Surveying project number 2098-00. 

Land Contract 

Gof§ 

SM24-070020711

rgfmWm,l&U.t* OF LAI{:tr &ONTR*€T

rut

is

3S8.rd.

WITNESSSTH:

WHEREAS, Buyer and Seller have entered into a Land Ccntract of even date herewrth; and,

WHEREAS, ths paitie$ desire to eriter into d,Iis Memorandum of Land Contracl to give record aotice of existence of said

Land Contract.

I*OW TTIERETORE,

anct agrees thai they

m

2G24, the

The

IN

land s&.mted in the Tcnrnship of Trout Lake, Cour:ty of Chippewa. Micftigan, descrihd as tollcmrs:

SEE EM{lBff "A" ATTACHED HERETO AND INCORFOEATEO HEREIN BY REFEREHCE

Cornrnorff knonn m: ViL Eirth Stnre Dr- Trout Lake, Ml 4g7ffi

Psr,EEl ID, Fots).:,iy-S1SE50*84-m

COUNIY OF

20ag

(sEA")

l*ild gndtr.tt {Msinoiafl dlut$

8M2+07m2011

exietence d,said,Land Gon ct,

of UnA Contract end hauE causod

dlhe

lhehF

The foregoing instrument'*'as acknowiedged before me this day b,y Neit l\{aster-

and

ssal. this the lh-u"v of

1 , -_.

- 

IDIU rt

13

s rATE oF LL i .ln , ,.' ,r..

-

COUNTY OF l1 lr. ,'r:r2 r, \&-

__i*

The foregoing inEkument was acknowledged before me this day by Shphen James Thomas.

Wltness,

My Commission Expires'

{sEAL)

m*xltgr

rs.&.

F.l6f+ffi hy:

$tepfrEn Jgltss Tl$,rnag

P.o,Bax63

Sdntl$eae, MI4A-78I

LLC

LLV

Lsnd Contrrd {Hams.arldutn}

$r,iA!.S700?Air

Noury'ntiutii 

{J

AssistedaJ:

UghthouseTitleAgency 

- l€ke State,

200S A$hmun Street Suite 5

:$ault 6te. fulariet Mt 4gfd3

I

14

EXHIBIT "A*

per@1

!.!id Cunt{d {i,tsrno€il&E t}

'sMzit D?62011

1t4aEd,i?5,

lnc. FIal

more

10 fest;

Nor$rwqods Land Surveying project number

123 and .124, Blrch

lns.

the

in Liber ?

rnste

of

to

Shcre

said

sh0re

37S.S7

North

shore of

Trout Lake

com€r of ssld

Lske

Wmt

15

ffu?aHil:ifi""tofrreasury' THIS lS NOT A TAX BILL

Notice of Assessnnent, Taxable Valuation, and Property Classification

L-4400

Thrs form is lssued under the

of P.A 206 of 1893. Sec 211 24

and Sec.21 1

as amended. Thjs is a model assessment notice to be used by the local assessor

4. STATE EQUALiZED VALUE (SEV):

34,400

A

or WAS NOT a transfer of ownership on this property

WAS

The 2025 lnflation rate Multiplier is: 1.031

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:

rnou: Txggr LAKE TowNSHtP

JESSICA MOWERY, ASSESSOR

P.O. BOX 5161

KINCHELOE, MI49788

PARCEL IDENTIFICATION

PARCELNUMBER: 17-015-550-124-00

PROPERTY ADDRESS:

tsIRCH SHORE DRIVE

TROUT LAKE, MI 49793

O\[NER'S NAME & ADDRESS/PERSON NAII1ED ON ASSESSMENT ROLL:

MASTER NEIL

288 N BASIL

WEIDMAN MI48893

PRINCIPAL RES!DENGE EXEMPTION

% ExemptAs "Homeowners Principal Residence": 

.00o/o

% Exempt As "Qualified Agricultural Property": 

.00o/o

% Exempt As "MBT lndustrial Personal": 

.00%

% Exempt As "MBT eommercial Personal": 

'00%

ExemptAs "Qualified Forest Properff": I Ves E No

ExsmptAs"DevelopmentProperly": E yes E] tto

LEGAL DESCRIPTION:

1235/663 2012 ADD PER 1109/143 FR SPL 550-123-OO...SEC 23 T44N R6W BIRCH SHORES INC PLAT

PT OF LOTS 123,124, & 125 ACC TO PLAT REC IN LIBER 7 OF PLATS PG 1-3

COM AT NE COR OF LOT 127 TH S 02 DEG 18'56" WALG E LINE OF SD LOT 127 741-22 FT TO A PT ON NLY ROW LINE OF

BIRCH SHORE DR TH N 69 DEG 04'59" WALG SD NLY ROW LINE 97.55 FT TH N85 DEG 54'25" WALG SD NLY ROW LINE

181.1OFTTHS71 DEGOl'14"WALGSDNROWLINE166.41 FTTHS85DEG41'52" WALGNLYROWLINE2SOFTTOPOBTH

ACCORDING TO MCL 211.34c THIS PROPERTY lS CLASSIFIED AS: aCr2

Res idential

PRIOR YEAR'S CLASSIFICATION: 4a2

Res iderrt iaI

The change in taxable value will increase/decrease your tax bill for the 2025

year by approximately: $420

PRIOR AMOUNT

YEAR: 2924

CURRENT

TENTATIVE AMOI]NT

YEAR: 

2025

CHANGE FROIV

PRIOR YEAR TO

CURRENT YEAR

1. TAXAtsLE VALIJE:

34,400

44,000

9,600

2. ASSESSED VALUE:

34

44,000

(_100

9,600

6. Assessor

hange Reason

Market Adjustrnent

Name:

JESSICAA MOWERY

Fhone:

(906) 322-6601

Email Address:

TROUTLAKEASSESSOR@GIUAI 

L. COM

Board of Review Appea

n.

rrj of review will meet at the following dates and times:

IF YOU HAVE ANY QUESTIONS ABOUT THIS NOTICE, PLEASE CALL THE TOWNSHIP ASSESSOR AT 906-322-6601 OR EMAIL

TROUTLAKEASSESSOR@ct4AiL.COM THE TROUT LAKE BOARD OF REViE\iVWlLL IIEET AT iHE TROUT LAKE TOWNSHIP

HALL, 32686 W H4O, TROUT LAKE, MI 49793

MONDAY, MARCH 10TH 2025.9:00AM - 3:00P1\I

FRIDAY, |\4ARCH 14fH2025: 4:0CPM - 9:00PM

RESIDENTS & I{ON.RESIDENTS MAY PROTEST BY LETTER W|TH THE PETITION FORM APPROVED BY THE STATE TAX

COMMISSION FORM 6,18, 14035'PETITION TO BOARD OF REVIEW

- WRITTEN APPEALS MUST BE RECEIVED BY MARCH 5,2A25 TO BE CONSIDERED-

I 600

16

L4035a

Michiqan Department of Treasury

31 28 {Rev. 11 -1 3)

2025 Taxable Value Calculations Worksheet

lssued under authority of P.A. 206 of 1893. Filing is mandatory.

Complete Section 1 if the B of R changes Capped Value'

Parcel No. 01 5'550-124'40

Petition No. MBOR-24-001

This form must be completed by the Board of Review (B of R) and made part 9f the Board of Review Record

whenever a change is made to in individual parcel of property which causes Taxable Value to change'

sEcTloN 1

Bv Assessof

BvBofR

2024 Final Taxable value as set by Assessor, Board of Review or Michigan

Tax Tribunal (Enter number into column labeled "By Assessor.")....'."","""'

34,400

34,400

Amount of Losses

(See page 1 1 and 12 of STC Bulletin #3 of 1995 for formuias)

Amount of Additions

(see pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IfV'IPORTANT: See ST

change to formula for Replacement Conslruction).

2025 Capped Value 

= (2024 Taxable Value - Losses) 

X CPI

0

0

- ( 

34,400

0

) X

C Bulletin No. 3 of 1997 for

+ Additions

1.031 + 

0

35,466

ByBofR

2025 Capped Value

35,466

Complete Section 2 if the B of R changes Assessed Value.

2025 Assessed Value ...

By Assessor

44,0A0

Bv*B of R

39,000

2025 Tentative SEV 

= 2025 Assessed Vaiue X 2025 Tentative Equalization Factor

39,000

x

1,000

39,000

ByBofR

2025 Tentative SEV =

39,000

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV

2A25 Tentative Taxable Value =

39,000

Signature of Secretary, Board of Review

Date

3- I 1t

17

2025 BOARD OF REVIEW DECISION 

03/14/2025 0 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O. BOX 5161 

KINCHELOE, MI 49788 

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

MASTER NEIL 

288 N BASIL 

WEIDMAN Ml 48893 

PROPERTY lDENTIFICATION: (Parcel Code required. Prope1ty address 

and legal description optional.): 

17-015-550-124-00

BIRCH SHORE DRIVE 

1235/663 2012 ADD PER 1109/143 FR SPL 550-123-00 ... SEC 23 

T44N R6W BIRCH SHORES INC PLAT PT OF LOTS 123,124, 

& 125 ACC TO PLAT REC IN UBER 7 OF PLATS PG 1-3 COM 

AT NE COR OF LOT 127 TH S 02 DEG 18' 56" W ALGE LINE 

OF SD LOT 127 741.22 FT TO A PT ON NLY ROW LINE OF 

BIRCH SHORE DR TH N 69 DEG 04' 59" W ALG SD NLY ROW 

LINE 97.55 FT TH N85 DEG 54' 25" W ALG SD NLYROW LINE 

THlS PROPERTY IS CLASSIFIED 

402 (RESIDENTlAL-V ACANT) 

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 17-015-550-I 24-00 

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

Board of Review Comments 

MOTION BY JOHN TO REDUCE AV TO 39000 DUE TO COMPARABLE PROPERTIES 

SECOND BY JEFF 

VOTE ALL AYES 

MOTION CARRIES 

12025 ORIGINAL ASSESSED VALUE 

2025 "BOARD OF REVIEW" ASSESSED VALUE 

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

12025 ORIGINAL TAXABLE VALUE 

J 2025 "BOARD OF REVIEW" TAXABLE VALUE 

j 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

44,000 

39,000 

44,000 

39,000 

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, forther appeal may be made to the Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 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. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

PO.Box 30471 

Um ing MI 48909 

18

t 

, _'

[,,,!lchlgan Depertmenl of Treasury 

*.. - ' 

'-i '

618 (Rev.11-12)

Petition to Board of Review 

L'4035

This form is issued under tne authority of p.A. 206 of i gu3, as amended. Filing is voiuntary, howevei' yau may not appeal to the lVlchigan Tax Tribunal

ortheStateTaxConrmissionunlessyouflrstprotesttoi|eBcardofRevtew'

TO BE COMPLETEO BY OWNER OR OWNER'S AGENT

Theundersignedproteststheassessedvalueandiorthetentativetaxabl€

agricuitural f,rooerty exelnption of the followirrg described trroperty:

value and/or the property classification andlor the qualified

Prcperty ldent fied (Parcel code required' Property address & legai Cescriptior: oPtiolal)

Parcel 1 7-0'1 5-550-124-54

W. Birch Shore Drive

Trout Lake Ml 49793

Protested Item

Assessed Value

1. PROTEST OF ASSESSMENT

this rection for a protest of assessed u";us xnd/or tentative taxable valua)

Tentative Taxabte Vatue I dassification E Qualified Agricultural

Property ExemPtion

Petitionefs Name (ll Other than Owner' Please Print or Type)

Owner's Name (Please Print or lYPe)

Neil Master

Couniy

Chippewa

Township or City

Trout Lake TownshiP

x

x

lCornpie+'e

2. PROTEST OF CLASSIFICATION

Assessed Amount

$28,000

O\rneis Estimate of True Cash Vatue

$15,000

Tentative Taxable Value

$15,000

Yeai

2025

Classificatictl ci brcperty on this year's assessment roli

I utitity (Personal Property only)

Classification shor,ld be (check one of the follo''" !19):

Agricultural

Commercial

lndustrial

Residential

3.

ACT

4. REASON FCR PRCTEST

State reason(s) fol protest of assessed value anC/or the tenl,aiive taxable vaiue andlor classrflcatiDn andlor qualifed aqiicultural propedy exemption

Please See Attached

CERTIFI

owner (Enter

exemption

grantedby assessor (Enter 0 if

agricultural

Percent

denied)

Date

au2a25

Ph0ne NurnbBr

{989) 824-1268

288 N. Basil Drive, Weidman, Ml 48893

www.michigan. gov/treasury

tirnn"t Cutover

;'- Developmental

19

Petition to Board of Review

Nei[ Master

Trout Lake TownshiP

Chippewa CountY

Parcel 17 -015-550-1 24-54

W. Birch Shore Drive

Trout Lake Ml 49793

4. Reason for Protest

Property was purchased in January 2024 for $30,000.

Comparable land sales on Little Trout Lake include:

- 

0i5-550-121-00 sotd 6117t2022 for $37,500 2024 Assessed/Taxable value $16,500

- 

015-550-112-SO sold9t1l2O21 for $13,756.25 2024 Assessed/Taxable value $'18,500

- 

015-550-112-00 soid gt3l2\21for $13,756.252024 Assessed/Taxable value $17,800

- 

01 5-550-i24-A0 sold B!13i24,2A24 tor $59,000

20

i"ii.hEan SaParrEni .l iolastrr.

iilt iF€!, 1C-2'1i

ffiot*ce af &sses$rnent, Taxahle

THI$ IS ffi*? A TAX SILL

Vaiuetl*rt, fl*d

t--440s

2+:

?6n nt 1S?3.

21".?4

anu'

as u3ei,Ls{ ].ilsig

lars iorn is is5u&ci

4. STATE L:iluAl-[EC VALU E ($EV):

There

a tffi*sfer

?he ?&3S l,sfieti*il ra& $*ultiplier is: 1'S3'i

luestic::s regar'ding ihe Nctice of Asgessl"tenl' Taxatlle

.rr fii< ursPol"{Y

wAs

Vaiiiaticn, and Fraperiy Ciassif,calion rnay be ciiectecj to the F*ilowing:

27,7ii}

TARCEL FtUI'4SE'?:

PROPERTY ADDRESS:

1,V. *IftCl"{ SHCRI ilRIVt

TRSUT LAKf,, Mi 4BYS3

I 7-01 5-s5e-l !4-5S

JESSICA MOWTRY, ASSfiSSCR

p.o. sox 5161

KINCHELOE, M?49788

TROUT LAKI TOWN$HIF

paiNclP&i* &ESlSr#c e €xElrPT!0I'i

04 ltsr*Bt At *He*tes*$r€rs Piincipai tffiidcttfs": 

"00%

7" Exe!fif*t Ae *Qualifled &gri€{ltutal Pro$lty": 

'$0s;'o

li gxernpi As "&iBT lndr.rstrial Fe$snal': 

'08%

% €K*fipt A$ *lttrET Cor:mercial Pers+aal": 

'C0%

Ex*mg&i"8u*ii{!*ti xaresrProperty"l fl Ves & No

Exempt As "Eer,sicprner,t P;rFeriY*: fJ Ves E aqo

A$s[sstui{:i'ii iiiLL:

).:i /

3?,ri'trR'S NAME & F.''RfSSFEBSS}t

rr$p,,- DESCfi.! FTtol'ir

' .r.i;'.'r-,r -Y i I3:il) jr;:ii)i.: i la l

til,.aiTEa. !t:i

28' ii li.qs:i Dli

iir;ti,.rl,, 

r,r.li. .1oii ri3--1;:r 6';

'11'*ii1ii1il11'u1 

o1!!il,,snl,urlilllll,plllIti11l{lt ll$'li"t!i

A$*$RStilG TO Ii*eL 2t{3{c THIS FRCFE*TY !S

tLssice r*,- iar

CL&*$iF$-u* AS:

! ,t -c i i€ li: ;-. .i. ar :

4 i:i

rRICIR YEAR-S CI-,{$SiFI*&'TIO!{ ;

Ci.]ANGE F.\OTJ

PRIOR YEA.R TC

CUF.R:I'{T YEAR

,;r:RRFi.il

TENTATIVE AMCUN.T

f'RIOR At"'{CLrliT

yLr\tl: !SZ4

-ihe eh*nge in laxab'e value

i,ear by apprcxima:eiY:

tlL3

lire

l;li

tax

iscreaselCecrease

will

$1'!S9

]. TAXABLE'fALUE:

4. P.SSESST* \iALUE,

JUU

ZO

l,,tarket ACjustmert

Assesscr

TROUTLA.t{trAS3ESSC R€lGMAl L' coM

19C5i 327-$001

JISSICP' A, I!{OTVERY

MONDAY

FR'DAY

TAX

STATE

T{AY PROTTST BY LTTTTR TSi.iH TI-JT

"prrirlox ro BoAteil oF aiurui/'

" na.[:l\,

3:CCAM

-,n') €..

1

MAfiCH

9:CSFtr'1

,4:OOFllil

14Til at\ra'

M,SRCH

THE

gY

APPR.OVEil

rGRM

trtr;iTicr\e

FIOhI-'?ES}D€N?S

I

RESIDCruTS

14035

sl x

F$R$1

CGfu}lh{ISSION

...1Lralr ltr F Fil*

\rv: 

.u:v 

E. 

'*-

e=

1A

fet;iRCi{

RV

RECE1VED

5r

fial iq]'

APPEALS

Yi/RIl-IEN

AT 90e-322-66C1 OR nMAIL

TROU I LAT.= TOV{I{SHIP

Ar-

and

a*

Ass[$$cli

a

T{i!v?{s}li

T:f !:

THE

Mfr.81

\F*LL

rliv:F-'i,l

Classificatlon

i* lxd

fi|'l

veview

21

L-4035a

lllichigan Department ol Treasury

3128 (Rev. '11 -13)

2A25 Taxable Value Calculations Worksheet

ls$ued under authority oi P.A. 206 of I 893. Filing is mandatory.

Complete Section 1 if the B of R changes Capped Value

Parcel No. 015-550-'l 24-50

Petition No. MBOR-24-002

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record

whenever a change is made to in individual parcel of property which causes Taxable Value to change.

SECTION 1

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan

Tax Tribunal (Enter number into column labeled "By Assessor'")" """ " """'=

Bv Assessor

BvBofR

2,632

27,700

Amount of Losses ....

(See page 1 1 and 12 of STC Bulietin #3 of 1995 for formulas)

Amount of Additions

Qaa QT

x cPl

0

0

(see pages 6-11 of STC Bulletin # 3 of 1995 for formulas. ltt/PoRTANT:

change to formula for Replacement Construction)

2025 Capped Value 

= (2024 Taxable Value - Losses)

C Bulletin No. 3 of 1997 for

+ Additions

1.031 + 

0

- ( 

2,632

0

) X

2,713

ByBofR

2025 Capped Value

2,713

Complete Section 2 if the B of R changes Assessed Value

sEcTroN 2

By Assessor

28,000

BvBofR

20,000

2025 Assessed Value

2025 Tentative SEV 

= 2025 Assessed Value X 2025 Tentative Equalization Factor

x

1.000

20,000

ByBofR

2025 Tentative SEV =

20,000

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV

2A25 Tentative Taxable Value =

20,000

Signature of Secretary, Board of Review

#.-j,-

Date

"r-ll

sury

www.michigan.

22

2025 BOARD OF REVIEW DECISION 

03/14/2025 0 

FROM 

TROUT LAKE TOWNSHIP 

JESSICA MOWERY, ASSESSOR 

P.O.BOX516l 

KINCHELOE, Ml 49788 

NAME AND ADDRESS OF OWNER OR PERSON M1ED ON ASSESSMENT ROLL: 

MASTER NEIL 

288 N BASIL DR 

WETDMAN MI 48893 

PROPERTY lDENTlFlCATION: (Parcel Code required. Property address 

and legal description optional.): 

17-015-550-124-50

W. BIRCH SHORE DRI

2024 ADD 1401-79 BIRCH SHORES INC PLAT PART OF LOTS 

124 COMMENCING AT THE NORTHEAST CORNER OF LOT 

127; THENCE SOUTH 02° J 8'56" WEST ALONG THE EAST 

LINE OF SAID LOT 741.22 FEET TO A POINT ON THE 

NORTHERLY RIGHT OF WAY UNE OF BIRCH SHORE 

DRIVE; THENCE NORTH 69°04'59" WEST ALONG SAID LINE 

97.55 FEET; THENCE NORTH 85°54'25" WEST ALONG SAID L 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

Thank you for attending th.is 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 l 7-015-550-124-50 

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

Board of Review Comments 

MOTION BY JEFF TO REDUCE AV TO 20000 DUE TO COMPARABLE PROPERTIES 

SECOND BY JOHN 

VOTE ALL A YES 

MOTION CARRIES 

! 2025 ORlGfNAL ASSESSED VALUE

J 2025 "BOARD OF REVIEW" ASSESSED VALUE 

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

12025 ORIGINAL TAXABLE VALUE 

2025 "BOARD OF REVIEW" TAXABLE VALUE 

I 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

28,000 

20,000 

28,000 

20,000 

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 tax.able value, further appeal may be made to tbe Michigan Tax 

Tribunal, P.O. Box 30232, Lansing, Mi. 48909 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. 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, MI 48909 

Property Classification appeals ONLY may be appealed to the State Tax Commission: 

State Tax Commission 

Classification Appeals 

P.O.Box 30471 

Lansing MI 48909 

23

'1.

(11

e-i

=

an

=t

,i,ndrBJ.ilr u€panmsfi of Treasury

610 (Rsv,1i"12)

Petition to Board of Review 

LE- ort:

This rorm is issued under the authority or P.A. 206 of 1893, as amended. Filing is votuntary, no*"u.rftr*.r'nol.I.., to the Mrbhigar

or the State Tax Commission unless you {irst protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Ownels Name (Please Print or Type)

{ft C4herthan Avmer. Please print or TWe)

Township or Cily

Counly C*,€

The undersigned protestr the assessed value andlor the tentative taxable value aw)lor the praperly classification andlar the qualified

agdcultural property exemption ol the following described prop€rty:

iPropefi ldentified (Parcel code required. Property addre$ I legai dBsoriplion opli.)nal)

i c\ 5- \ &*? ^ s \11 *(^.> n." D

Protested ltem

Value j] Tentative Taxable Value

t. -i Classification i , Qualified Agricuttural

Propefi Exemption

I. PROTEST OF ASSESSMENT

(ComplEte this sediofi fo. a protest of assessed value and/or tentative taxable value)

gI True Cash

Taxsb,e Value

Year

tc{}

2.

OF CLASSIFICATION

{Coraplete tiris sec{icn for a request to change the classification. The Board of Review must make their decision regarding classificalion in

accordance vi.ith Seciion 211 .34c of the Michigan Compiled Laws. The Board of Review shall not be inlluenced by the etfect ihat a particular

ciassmcation has on thal prope*y's status as a horneowner's principal resicjence or qualiliad agnculturdl propert/.)

Clasgt dicil o{

t€E !!e4r* 

L-

property on this yea!'s asssr€nt roll

o t 5"*\i^7*r,rc; \^ u,

I

{){5 

\ i L''

*- Agricultural

] 

Commercial

it *fl*t

T&"st* L&$-K€ I,'|,t.

Perc*nl qualtfied agricul,uel uter*pliut yrarded b7 atxssr (Enter 0 il

denied;

4, frEA5AN FOR PROTE$T

sxonplion

Cbsilirdiou $hguld ,* (chxk ine of lhe folioeing)

i_--1 lnoustriat

mber Cutover :l Utility (Personal Property Ontl

Residential

Developmental

3, PROTEST OF EXEMPTION FOR QUALIFIED AGRIGULTURAL PROPERTY

(lf th€assessorhesde*iedarchangedthepercentageilFtheexemptionf/omthe 

l8milJsof local school operat;ngtaxforqualiiiedagricuftural

prarytty, the {x$,er may apryal this adion to the March Board of Review, THE BOAIiD OF REVIEW HAS NO AUTHORIry TO CONSIOER OR AC

UPOII TI1E EY.EIAPT|Afi FRAM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'$ PRINCIPAL RESIDENCE PROFERTIES,)

by wnet (Enter 100 il lull

i X. #n-u d2

4tL 

'7t/r,5r:'

i T" -lfL,,n

/.j,,:-r,; i4 f ittli{,),1i,*,:,

l-{.r:, -i::i-rl f} {i'-, T-

/l

i r .. i1l', I 

l*r 

l-r 

t.Ll

,, r ,, , 

'lt.* i ,. "l-

aa t1ps

#t-,,a-+>dtrD

1 t't)

, /1u

{)]L}

cittS *

Lt't\rS.

?-\|eQQ

*ir" t, 

t.,i.,-.it.;,.i,1 ".,,, i

,lrr'

) ,4. (. 

rl

s,,"tr'i 

ilit" il { , , ,. ". ,';,',i) {l.-"t$--

(t.

:,1.: L-,

C>ti-: c" 1

5"'( t

i.:,.,'

t)

'-

F-

a-

i-

I

nl

{.i

llrt" :5 1

T7.t'L-/

Plirine

lh,' f {'tr// X ffi

p5

.?c:".t {

24

L-4035a

Michigan Deparknent of Treasury

3128 {Bev.11-13}

2025 Taxable Value Calculations Worksheet

lssued under authority ot P.A 206 of 1893. Filing ls mandatory'

Section 1 if the B of R changes Capped Value'

Parcel No. a15-127

Petition No. MBOR-24-004

This form must be completed by the Board of Review (B of R) and made part 3f the Board of Review Record

whenever a change is made to in individual parcel of property which causes Taxable Value to change'

Complete

SECTION 1

2024 Final Taxable Value as set by Assessor, Board of Review or lr/ichigan

iax Tribunal (Enter number into column labeled "By Assessor.")......'""........"..=

Amount of Losses

Bv Assessor

BvBofR

4,587

4,587

(See page 1 1 and 12 of STC Bulletin #3 of 1995 for formulas)

U

0

Amount of Additions

(See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTAN

change to formula for Replacement Construction)'

2025 Capped Value 

= (2A?4Taxable Value - Losses)

T: See STC Bulletin No. 3 of 1997 for

x cPl

+ Additions

-\

4,587

0

) X

1"031

+

0

4,729

ByBofR

2025 Capped Value

4,729

Complete Section 2 if the B of R

Assessed Value,

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV

2025 Tentative Taxable Value =

4 729

2025 Tentative SEV 

= 2025 Assessed Value X 2025 Tentative Equalization Factor

SECTION 2

2025 Assessed Value

1,000

ByBofR

10,000

2A25 Tentative SEV =

10,000

10,000 

X

Bv B qLB

10,000

BvAssesgar

20,100

Signature of Secretary, Board of Review

Date

I

v

C

25

03/141202s 0

2025 BOARD OF REVIEW DECISIOI{

TROUT LAKE TO\\,NSHIP

.IESS ICA N,{O\\iERY. ASSESSOR

P.O. BOX .5 161

KINC]HELOE. MI49788

I,ROi\,1

Ptil)PEltl'Y IDhNI'lt l( AfION: { Parcel ( rxle required Propertl'

and lc{al dcscripr"ion optional );

fi-al5-121-010-00 22A$ S CHURCH RD

42j.',1qi l9l sEC 27 T.{4N R-5Ur S lr)lt FT OF N '196 FT OF W 210

f.T OF N\y t,'4 OF NE i,4. I A.

acidress

N.,\!tF- A-\D -4,DI)lll-SS (.)f (.)\\'Nt.l{ oi{ Plil(soN \Ar\'1ED ()\ ASSF-SS\iLNT' ROLI. :

FOX JAN4ES HENRY

I1075 I1ORTON RI)

H()LLY N.Il 48,14:-9471

THIS PROPERTYIS CLASSTFIED 4(11 (RESIDENI-IAL-IN',lPROVED)

1'ha,k y.. fbr attencling this years Miirch Boarcl of Re1,iew. The Boarcl lras revier"'ed the inibrlilatir:n you supplied and the data llecessary

to compute vottl'assessment atld taxable vali-rc.

Tirc Boarcl has complctccl thcil r$,icw of parccl nulnbcr l7-0 l5-127-(.)10-00

Thcy havc rnadc thc tblkrrvmg iictcrmination bascr.l on thc inlbrmatioll you supplitcl

Board of Revierv Comments

IYOTiON BY ]OHN REDUCE AV TO 12OOO

SECOND CRYSTAL

VOTE ALL AYES

MOTION CARRIES

:015 ORI(llNr\L ASSESSL.D \rALtlE

2 i.400

2A25 ''tsOARD OF REVIEW" ASSESSED VALUE

11.001-)

(lf the above alrolrnts are thL' siullc. llo lcvisiolls havc occured)

2015 ORIGINAL TAXABLE VALUII

-i,07 I

2O]5 ''tsON{D OI'REVIEW" TAXABLE VALUE

5,071

101.5 PRINCIPAL RESIDENCIT EXEMPTIONIQUAI-IFIED ACj

0.0000

Please feel fiee to contact the assessor at the address listed ahove or call ifyou have atry questions.

Tf yol disagree with the 6ecisio6 of tlie Board of Re.,'iew regartling tentative taxable value. f,trther appeai nlay be tnacie to the N'tichigan Tax

Tribunal. p.O. Ilox l0l3l, Lansi-ng. Mi. 48909 by N{ay I I tbr Cornmercial Rcal" Iuclrrstria} Rcal. Developnlentai Rcal. Coimncrcial Personal,

Inrlustr.ial Persr:nal and Ljrility, Persopal Propertv by "lul,v -1 I lbl Agricultural Reai, Residential Real^ Timber' - Cut Over Real. and

Agricultural Persotral Property.

1\,{ichigan Tar Tribunal

P.O. Box 30232

Lansing, MI ,18t)09

Property Classitlcation appcals ONLY ma,v bc appeaied to the State fa.r Comrnissiotr:

State l'ax C.onrntissitin

C lassil'rcation Appca ls

P.0.Bor 30471

1-ansrng fuJI .46q0S

26

0311412A25 0

zOzsBOARD OF REVIE,W DE,CISIOI{

TROUT LAKE TOWNSH1P

.tESSICA MOWERY. ASSESSOR

P.O. BOX 5l6l

KINC]HELOE. MI49788

il{0Nl

PI{OPERIY li)hNTlf l('-AfION: (Pu'cel ('ode rerpirecl Properry

;rnd lcgal tlcscription optionli ):

r 7-015-i27-009-00 H 40 & CHURCH RD

78,!,'69-55ii 1.st i0-lli 1282-DC lql l0-l 1i l2ltl SEC] 27T4'1NR5W

N 198 F"I OF W:20 IrTOF N\v I :4 OF NE 114' I A'

address

N-.{\tE ANI) ADDILI'SS (lF O\\'N!-]{ (lR PI',RSI)]\. NAI{F.D ON AS-SESSIII'NT ItOt-LI

FOX.IAN'IES H

11075 }IORTON RD

HOI-LY \,{l 48441-e471

T'HIS PROPERTY IS CLASSTFIED

40?" (RESlDirNTlA[--VACANT)

Thank;'on fbr attenclirrg this years \'larch Board olRevier'r'' "lhe Boarcl has revieu,ecl the irtfbrmatioi] yotl supplied and thc data necessar,v

to comptltc your assessnlent and taxablc vaiuc

The Board has complctcd thcir-r'*'icri' of

Thc-v halc madc thc ibilow'ing dctcrminat

Board of Revierv Comments

MOTiON BY CRYSTAL TO REDUCE AV TO 1OOOO

SECOND ]OHN

VOTE ALL AYES

I"lOTION CARRIES

larccl lltllnbcr I 7-o I 5- I 27-009-00

ion bascd on thc inlbnnatio n yorl sulrplicd

20. r 00

l0l5 ORTGIN;\L ASSESSED VAl-tjE

2025 ''tsOARD OF REVIEW" ASSESSED VALUE

10.000

(I1'thc above atrollnts al'e the sal11e" no revisions have occured)

2O:5 ORICJINAL TAXABLE VALUT]

4.729

2O]5 ''i]OARD OF RLVIF-W" TAXAI]LE VALUI:

4.729

]O]5 PRNCIPAL RESIDENCL, EXEMPTION,'QUAI-IFIED AC

0.000(i

Please leel fiee to contact the assessol at the address listed above or call if you har,'e an-V questions.

If you disagree with the decision of tite Board of Review regardilig tentative taxable value. ftirthel appeal may be t.nade to the Michigan Tax

TribLrnal. p.O. Ilox l0:31. Lansing, Mi. 48909 by l\ttay -l I ibr Commcrciiil Rcal. industrial Rcal. Dcveloplnental Rcal" Comnrcrcial Pcrsonal'

lntlustri6l persolal a6d Utility Per.sonal Propertl'by ^lul.v 31 for Agricultural Reai. Resirlerrtial Real. 'l'irnber - C-ut Ovel Real. and

Agi'icLrltulal Personal Property.

N{ichigan Tax Tribunal

P.O. Ilox 30232

Lansing, MI48909

Property Classitication appeals ONLY may be appealed to lhe State Tax C-omrnission:

State l'ax Cor.unrissitln

Classitlcation Appcals

I'}.O.Bor 30471

I-.ansing lvII 4l'(90q

27

L-4035a

Michigan Deparlment of Treasury

3128 (Rev.11-13)

2A25 Taxable Value Calculations Worksheet

lssued under authority ot P.A. 206 of 1893. Filing is mandatory'

Capped Value

Parcel No. 01 5-127-010-00

Petition No.

MBOR-24-003

This form must be completed by the Board of Review (B of R) and made Rart 9f the Board of Review Record

whenever a change is made to in individual parcel of properiy which causes Taxable Value to change'

Complete Section 1 if the B of R changes

Complete Section 2 if the B of R changes Assessed Value.

sEcfloN 1

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan

Tax Tribunal (Enter number into column labeled "By Assessor.")....""...........,.=

Amount of Losses

Bv Assessor

BvBofR

4,919

4,919

0

(See page 1 1 and '12 of STC Bulletin #3 of 1995 for formulas)

Amount of Additions

(see pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANI

change io formula for Replacement Construction)'

2025 Capped Value 

= {2024 Taxable Value - Losses)

-0

n

See STC Bulletin No. 3 of 1997 for

x cPl

) x 

1.031

+ Additions

4

I

0

+

0

5,071

ByBofR

2025 Capped Value

5,071

2

Bv Assessor

Bv P.of R

12,000

2025 Assessed Value

21,400

2025 Tentative SEV 

= 2A25 Assessed Value X 2025 Tentative Equalization Factor

12,000

x

1,000

12,000

ByBofR

2025 Tentative SEV =

12,000

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV

2025 Tentative Taxable Value =

5,071

Signature of Secretary, Board of

Date 5- (f

www.mr

n

aw

28

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