SBA Structure LLC (MI 20749).pdf

Sba Structure LLC Mi 20749, Petitioner V Township Of Leslie, Respondent · 25-002651-TT

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JUN 04 2025 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.IL 

Last Name/Company Name 

SBA Structure LLC)(MI 20749) 

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

8051 Congress Ave. 

City or Town 

State 

ZIP Code 

Boca Raton 

FL 

33487 

Telephone Number 713-407-3201 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

bwornat@bdo.com 

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

First Name 

MIL 

Last Name 

Brent 

Wornat 

Firm Name (if any) BDO USA 

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

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

= 

oo 

Tene NTT 

7 4 3 407-3201 

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

bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [7] vest 

[] No* 

appealing? 

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

1 

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

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

[If multiple, list first property’s address] 

3597 Hull Rd., Leslie, MI 49251 

Taxing Authority (City or Township) 

County

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

[ True Cash and Taxable Value 

[J Poverty Exemption 

{J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Tower is overvalued per Marshall and Swift. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

[y] No 

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

[1] July 

[) December 

If No, check the applicable reason(s): 

[i] Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[7 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

0 Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the muttiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

33-14-14-16-100-801 

Classification of Property: 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

173,415 

Current Taxable Value as established by the BOR: 

154,206 

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

184,000 

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

92,000 

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

Section 8: Classification Information *oniy the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

ad 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if improved property, how is the property currently being used? 

if improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

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

Od Yes 

[¥} No 

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

Od Yes 

[| 

No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $26.00 for each additional parcel, as indicated above. 

If your property is 

NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *Required 

Petitioner or AttomneylAuthorized Refresentative’s Signature: poy — 

4 

Isl

Michigan Department of Treasury, 

1019 Rev 10.24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is lssued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is 8 model assessmont notice fo be used by the local assessor. 

L-4400 

ap FE —— 

PARCEL IDENTIFICATION 

4279 OAK ST 

PARCEL NUMBER; 

33-14-14-16-100-801 

P.O. BOX 577 

LESLIE, MI 49251 

0 

PROPERTY ADDRESS: 

i 

wi 

\ 

2 SLAC 

’ 

OWNERS NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Reside 

00% 

SBA STRUCTURE SITE # MI20749 

% Exempt As "Qualified Agricultural Property 

00% 

ATTN: TAX DEPT 

SN4q 

% Exempt As "MBT Industrial Personal": 

00% 

8051 CONGRESS AVE 

\\ i 

9% Exempt As "MBT Commercial Personal"; 

00% 

BOCA RATON, FL 33487-1307 

Exempt 

As "Qualified Forest Property”: 

[] Yes 

[X] No 

\ NHR 

1) 

Exempt 

As "Development Property: 

[J] Yes 

[X] No 

LEGAL DESCRIPTION: 

TOWER 33-14-14-16-100-019 LS-16-4 BEG AT PT 32 RDS E & 20 RDS S OF NW COR OF SEC 16 -E 28 RDS -S 20 RDS -E 40 

RDS -S 40 RDS -W 44 RDS -S 20 RDS -W 40 RDS -N 20 RDS -E 16 RDS -N 50 RDS -E 16 RDS -N 9 RDS 16 FT -E 16 RDS TO PO 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

210 

Commercial 

M S 

PRIOR YEAR'S CLASSIFICATION: 

210 

Commercial 

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

2025] 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$0 

YEAR: 

2094 

AMOUNT YEAR: 

po. 

RIOR YEAR TO 

1. TAXABLE VALUE: 

149,570 

154,206 

4,636 

2. ASSESSED VALUE: 

182,706 

173,415 

-9,291 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

182.706 

173.415 

9.291 

5. There WAS or WAS NOT a transfer of ownership on this property in 2024 

WAS NOT 

6. Assessor Change Reason(s): 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

DALLAS HENNEY 

Phone: 

(517) 589-8201 

Email Add ress: 

DHENNEY@LESLIETOWNSHIP.ORG 

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

THE PUBLIC MEETINGS OF THE LESLIE TOWNSHIP BOARD OF REVIEW SHALL BE HELD: 

MONDAY, MARCH 10TH FROM 3:00 P.M. TO 9:00 P.M. AND TUESDAY, MARCH 11TH FROM

BDO 

MICA GAY 

PG box

Lansing, 

Se

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