01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.0b247b2a-3c4c-4fd2-9279-171109033fd2.pdf

Renosol Corp, Petitioner V City Of Clare, Respondent · 25-003291-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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) 277(3), 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

Filer Type: Organization 

First Name

M.I.

Last Name/Company Name

Renosol Corp

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

14 Consumers Energy Pkwy

City or Town

Clare

State

Michigan

ZIP Code

48617

Telephone Number

9898940300

Fax Number

E-mail Address

loree.voorhees@renosol.com

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

First Name

Tina

M.I.

Last Name

Fisher

Firm Name (if any)

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

3110 Fashion Square Blvd

City or Town

Saginaw

State

Michigan

ZIP Code

48603

Telephone Number

989-790-3080

Fax Number

E-mail Address 

tinfis@rbf-cpa.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

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

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

14 Consumers Energy Parkway

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Clare

Michigan

48617

Taxing Authority (City or Township)

City Of Clare (CLARE)

County 

Clare

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

Eligible Manufacturing Personal Property (ESA)

 

Section 5: Explain the Reason for this Appeal

The taxpayer relocated to City of Clare in 2024. So had two locations to file personal property taxes for. Filed Form 5278 on February 13 for both parcels. At the 

time of filing, there was no parcel number assigned to Clare property, so only included real property parcel number 051-023-400-23. Tax calculated on this parcel 

was $8,188. Bay City parcel calculated tax of $4,233. As you can see on their account, $4,233 was paid 7/25/25 and $8,188 paid on 8/8/25, both paid in a timely 

manner. After the Dept of Treasury rejected the Clare parcel on the ESA annual return, we contacted the assessor and she provided the parcel number 051-990-226-

01. Filed the annual return again to add the parcel, and it rejected again. So we are appealing parcel 051-990-226-01 to qualify for the eligible manufacturing 

personal property tax exemption. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? No

If Yes, check which BOR you attended AND upload the BOR decision: 

If No, check the applicable reason(s):

Not required to attend, Assessment Change Notice was not sent to Petitioner

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 

Classification of Property:

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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 (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

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

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

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

Yes

If you answered yes to either or both of these 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 $25.00 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.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Tina Fisher

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