25-003299.pdf
Paul H Miller, II, Petitioner V Township Of Comstock, Respondent · 25-003299-TT
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Page 1
-------
3299
I.
RECEIVED
RR
i
SEP 9 5 2025
3
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
3299
MTT DOCKET NO. 25-003922
Section 1: Respondent's Contact Information
FirstName
LAN
Last Name
KEVIN
S
HARRIS
Mailing Address (No., Street, P.O. Box or Rural Route}
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
MI
49112
Tolophane Number 269-663-3057
Email Address (do not enter untess you want MTT to send all correspondence via email)
kevinh9115@gmail.com
n
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio
First Name
M1
Last Name
KEVIN
S
HARRIS
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
67482 COYOTE TRAIL
City or Town
State
ZIP Code
EDWARDSBURG
Ml
149112
Telephone 069-663-3057
Email Address {do not enter unless you want MTT to send all correspondence via ema)
kevinh9115@gmail.com
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
0 Yes
No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, {ist which parcels adjoin one another.
(} Yes
(} No
Not ApplicablePage 2
pet
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Explain Your Answer to this Appeal
SEE ENCLOSED RECORD CARD.
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
[m] No
If yes, check which BOR Petitioner attended: [#4 March
[J July
[J December
If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes
a 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?
{F PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUEPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? [ll] Yes
jm} No
If Yes, check which BOR Petitioner attended: [I March
[| July
[Hl] 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 ata BOR? [1] Yes
[mn] No
If Yes, check which BOR Petitioner attended: [J March
[J 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
Utlity
(check one)
I
Section 6: Valuation Information “use the muitiple parce! form for additional, contiguous parcels.
Parcel Identification Number:
07-31-234-011
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industriai
Rest!
Timber-Cutover
Developmental
Utility
(check one)
%
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$95,000
Current Taxable Value as established by the BOR:
$95,000
What do you believe is the fair market value {also known as True Cash Value)?
$190,000
Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$95,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Signature requiredPage 4
Printed on
09/16/2025
Parcel Number:
07-31-234-011
Jurisdiction:
COMSTOCK TOWNSHIP
County:
KALAMAZCO
{Grantor
{Grantee
Sale
Sale
Inst.
Terms
of Sale
{Liber
{Verified
B
{ Prent.
|
i
Price
Date
Type
&
Page
By
Trans.
]
|
§
i
i
i
:
1
{Property Address
iClass:
RESIDENTIAL-IMPROV Zoning:
R~1A
[Building Permit (s)
:
Date
{Number
Status
15940
E CORK ST
iSchool:
COMSTOCK PUBLIC SCHOOLS
OTHER/MISC
09/19/2022
PB22-07-434
COMPLETE
:
iP.R.E.
0%
{Owner's Name/Address
rere
;
i
{MILLER PAUL
II
&
LORI
:
T
§
2
Vv
Vv,
:
7.
{
13081 sours 2618
ST
:
025 Est
IC
260,158
TCV/TFA:
127.09
i
{
{KALAMAZOO MI
49048
X Improved
{Vacant
Land Value Estimates
for
Land Table 30488.30488
RR COMSTOCK SW
Public
* Factors
*
;
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
value
;
—
Birt Road
COMSTOCK
SW CORNER
3.190 Acres 15,340
100
48,935
Tax Description
Gravel Road
3.19 Total Aczes
Total Est. Land Value =
48,935
[SEC 31-2~10
BEG ON
N
LI
234.27
FT
N
Paved Road
89DEG-16’-56”
W OF NE COR TH CONT
N
Storm Sewer
'89DEG-16'-56” W 425.07 FT TH
S
Sidewalk
{00DEG-42/-13” W 330.12 FT TH
S
Water
|89DEG-15’-56" E 415.69 FT TH N
Sewer
|02DEG-197-54” E 330.36 FT TO BEG**
Electric
|SPLIT/COMBINED ON 11/15/2022 FROM
|
gas
07-31-234-010;
|
curb
L
Street Lights
{Comments/Influences
Standard Utilities
(Split/Comb.
on 11/15/2022 completed
Underground Utils.
11/15/2022 KEVIN
;
i
T
‘Parent Parcel(s): 07-31-234-010;
Topography of
IChild Parcel(s): 07-31-234-011,
07-31-234-019;
Level
ot
et tt
9 te et tr
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
—
.
.
Flood Plain
Year
Land
Building
Assessed!
Board
of
Tribunal/!
Taxable
Value
Value
value!
Review
Other;
Value
Who
When
What
2025
24,500
105,600
130,100
95, 000M;
{
95,0008
;
2024
18,800
39,400
58,200
t
52,409C
The Equalizer.
Copyright
(¢)
1999
-
20089.
T
+
Licensed
To:
Township
of Volinia,
County
2023
16,400
0
16,400
:
12,380¢
2022
0
[i]
0
1
[4]
‘of Cass,
Michigan
*%* Information herein deemed reliable but not guaranteed***Page 5
Residential Building
1
of
1
Parcel Number:
07-31-234-011
Printed
on
09/16/2025
Building Type
{3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
(16)
Porches/Decks |
(17)
Garage
ji
| X Isingle Family
Eavestrough
X
{Gas
|
{0il
|
|Elec.
Appliance Allow.
Interior
1 Story | Area Type
Year Built:
|
‘Mobile
Home
XiInsulation
Wood
|
Coal!
[Steam
Cook Top
Interior
2 Story :
Car Capacity:
:
0{Front Overhan
+
:
-
£
Dishwasher
2nd/Same Stack
114[WGER
(1 Story)
oy ags:
J
Forced Air w/o Ducts
:
:
105WCP
(1 Story)
:
0!Other Overhang
IF
reed
Ai
7
Duct
Garbage Disposal
Two Sided
185/wcP
(1
Story)
Exterior:
:
|
©
Si
ucts
Bath Heater
Exterior
1 Story
¥)
Brick Ven.:
H
(4)
Interior
{Forced Hot Water
Vent Fan
Exterior
2 Story
Stone Ven.:
i
.
[Electric Baseboard
Hot Tub
{Prefab
1
Stor:
Common Wall:
i
:
{
|Elec.
Ceil.
Radiant
|
y
i
:
)
:
X
[Drywall
{Plaster
ir po
.
~
£1
Unvented Hood
Prefab
2 Story
\Foundation:
|
{ Building Style:
Paneled
i
[Wood 146
{Radiant
(in-floor)
Vented Hood
Heat Circulator
Finished
7:
H
| ONE STORY
fey
et
Electric Wall Heat
Intexcom
Raised Hearth
;
Auto.
Door
i
:
{Trim
& Decoration
Space Heater
;
"Yr Built [Remodeled
:
Jacuzzi Tub
Wood Stove
Mech.
Doors:
lH
ult
{
{Ex
| X|0xd
|
Min
Wall/Floor Furnace
Jacuzzi repl.Tub
Direct-Vented Gas
i
Area:
i
2022
|
|
Ld
:
:
0
|.
{
X
{Forced Heat
& Cool
oven
i
% Good:
i
i Condition:
Average
{Size
of Closets
Heat
Pump
.
Microwave
Class: hod
.
25
i
;
Storage Area:
[|
iLg
i X Ord
|
[Small
No Heating/Cooling
Standard Range
|
ec.
Age:
-~——————————No Conc.
Floor:
hb
7
et
L
Central Air
1
Self Clean Range
Floor Area:
2,047
| SR
| Room List
Doors
Solid! X H.C.
Wood Furnace
}
Sauna
Total Base New
:
260,049
E.C.F.
Bsmnt Garage:
[Basement
5)
Floors
-
TR
ATT,
Trash Compactor
Total Depr Cost:
195,035
X
1.083 Ter peo
:
ilst Floor
—
{12)
Electric
|
Central Vacuum
Estimated T.C.V:
211,223
arms
:
i
i2nd Floor
{ Kitchen:
200{Amps Service
Security System
:
:
3iBedrooms
Other:
Carpeted
.
1
i
Other:
No./Qual.
of Fixtures
| Cost Est.
for Res. Bldg:
1
Single Family
ONE STORY
Cls
CD
Blt 2022
!
(1)
Exterior
[Ex
|X jord.
|
[Win
| (11)
Heating System:
Forced Heat
& Cool
|
Wood/Shingle
(6)
Ceilings
-
.
y
Ground Area
= 1035
SF
Floor Area
= 2047
SF.
i
Aluminum/Vinyl
a
No.
of Blec. Outlets
Phy/Ab. Phy/Func/Econ/Conb.
% Good=75/100/100/100/75
:
{Brick
X Drywall
.
{
Many |X |Ave.
|
Few
| Building Areas
|
X vinyl
i
h
3
Stories
Exterior
Foundation
Size
Cost
New
Depr.
Cost
H
y:
i
(13)
Plumbing
ARN
:
{Insulation
Hi
=
Ton
7
2 Story
Siding
Basement
1,012
;
Ee
—
ira
[Average
Fixture(s)
|
1 story
Siding
Basement
23
|
(2) Windows
(7) Excavation
|
113 Fixture Bath
Total:
224,555
168,415
:
Many
‘Large
Basement:
1035
S.F.
|
12 Fixture Bath
Other Additions/Adjustments
vg.
|X Avg.
Crawl:
0
S.F.
{Softener,
Auto
Water/Sewer
ew
|
Small
|
Slab:
0
§.F.
Softener, Manual
2000 Gal Septic
1
9,056
6,792
Wood Sash
| Height to Joists:
0.0
{Solar Water Heat
Water Well,
100 Feet
1
5,600
4,200
:
i
iNo Plumbing
H
etal Sash
{
©
Porches
H
inyl
Sash
(8)
Basement
{Extra Toilet
WGEP
(1 Story)
114
9,603
7,202
;
X {Double
Hung
iConc.
Block
bed
4 So)
hed
42
3,322
Horiz.
Slide
iP
d Conc.
:
;
ory
[4
’
casement
(tomer
on
[Ceramic Tile Floor
Totals:
260,049
195,035
HI
H
iCeramic Tile Wains | yotes:
!
:
X
Double
Glass
iTreated Wood
ceramic
Tub Alcove
N
N
R
:
atic Doors
‘conerete Floor
Ceramic
ECF
(30488 COMSTOCK SW)
1.083 => TCV:
211,223
j
Storms
& Screens
{9)
Basement Finish
-
|
TOT Re E
(14)
Water/Sewer
00:
H
i
T
¥
——
|
[Recreation
a
i
{Public Water
Gable
|
Gambrel
1L1ving
{Public Sewer
{Hip
{
iMansard.
{Walkout Doors
(B)
.
i
No
FL
SF
1
Water Well
Flat
Shed
foro
~09F
11000 Gal Septic
Ee Te e—
Walkout
Doors
(A)
112000
Gal
Septic
Asphalt Shingle
(10)
Floor Support
{
P
7
T
Lump
Sum Items:
Chimney: Vinyl
Joists:
y:
Y.
Unsupported Len:
Cot. Sup;
**%
Information herein deemed reliable but not guaranteed***Page 6
Parcel Number: 07-31-234-011, Residential Building 1 Printed on 09/16/2025 1STY FR/BSMT 23 sf DS 240 WCP in *%* Information herein deemed reliable but not guaranteed***
Page 7
Michigan Daparimant of Treasury THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification 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. FROM: ASSESSOR'S OFFICE PARCEL IDENTIFICATION COMSTOCK CHARTER TOWNSHIP . 234. PO BOX 449 PARCEL NUMBER: 07-31-234-011 COMSTOCK MI 49041-0449 PROPERTY ADDRESS: 5940 E CORK ST KALAMAZOO, MI 49048 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION MILLER PAUL Ii & LORI % Exempt As "Homeowners Principal Residence": 00% 3081 SOUTH 26TH ST % Exempt As "Qualified Agricultural Property”: 00% KALAMAZOO Mi 49048 % Exempt As "MET Industrial Personal”: 00% % Exempt As "MBT Commercial Personal™: 00% Exempt As "Qualified Forest Property”: 0 Yes [X} No Exempt As “Development Property": [OYes [X No LEGAL DESCRIPTION: SEC 31-2-10 BEG ON N Li 234.27 FT N 89DEG-16'-56" W OF NE COR TH CONT N 89DEG-16'-56" W 425.07 FT TH S 00DEG-42'-13" W 330.12 FT TH S 89DEG-15'-56" E 415.69 FT TH N 02DEG-19-54" E 330.36 FT TO BEG** SPLIT/COMBINED ON 11/15/2022 FROM 07-31-234-010; ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION: 401 Residential The change in taxable value will increase/decrease your tax bill for the 2025 PRIOR AMOUNT CURRENT CHANGE FROM n . TENTATIVE AMOUNT year by approximately: $3598 YEAR: 2024 YEAR: 2025 CURRENT YEAR 1. TAXABLE VALUE: 52,409 117,833 65,424 2. ASSESSED VALUE: 58,200 130,100 71,200 3. TENTATIVE EQUALIZATION FACTOR: 1.000 . _ _ _ 4. STATE EQUALIZED VALUE (SEV): 58,200 130,100 71,900 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS NOT 6. Assessor Change Reason: 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; KEVIN HARRIS Phone: Email Address: (269) 663-3057 KEVINH9115@GMAIL.COM March Board of Review Appeal Information. The board of review will meet at the following dates and times:
Page 8
2025 BOARD OF REVIEW DECISION FROM ASSESSOR'S OFFICE COMSTOCK CHARTER TOWNSHIP PO BOX 449 COMSTOCK MI 49041-0449 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ): 07-31-234-011 5940 E CORK ST LR em LORI SEC 31-2-10 BEG ON N LI 234.27 FT N 89DEG-16*-56" W OF LT ea NE COR TH CONT N 89DEG-16'-56" W 425.07 FT TH S 00DEG -42-13" W 330.12 FT TH S 89DEG-15"-56" E 415.69 FT TH N 02DEG-19°-54" E 330.36 FT TO BEG** SPLIT/COMBINED ON 11/15/2022 FROM 07-31-234-010; THIS PROPERTY IS CLASSIFIED AS: 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 07-31-234-011 They have made the following determination based on the information you supplied. Board of Review Comments: REDUCING ASSESSMENT TO REFLECT 50% OF MARKET VALUE [2025 ORIGINAL ASSESSED VALUE 130,100 | [2025 "BOARD OF REVIEW" ASSESSED VALUE 95,000 ] (If the above amounts are the same, no revisions have occured) [2025 ORIGINAL TAXABLE VALUE 117,833 [2025 "BOARD OF REVIEW" TAXABLE VALUE 95,000 [2025 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. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
Page 9
State of Michigan Department of Licensing and Regulatory Affairs Michigan Administrative Hearing System Michigan Tax Tribunal Small Claims Division Proof of Service By signing below, I verify that I have served a copy of the completed form(s), along with any enclosures, onto the Petitioner. f Cfo September 16, 2025 Kevin Harris, Assessor Date
Page 10
Charter Township of Comstock 5858 King Highway P.0. Box 449 Comstock, MI 49041-0449 Michigan Tax Tribunal PO BOX 30232 LANSING, MI 48909-7732