scpetition_valuation.pdf
Phillip And Katherine Walbridge Trust Petitioner V Township Of Convis Respondent · 26-002541-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name PHILLIP M.I. J Last Name WALBRIDGE Mailing Address (No., Street, P.O. Box or Rural Route) 741 JOSHUA DRIVE City or Town Highland Charter Township State Michigan ZIP Code 48356 Telephone Number 2485743185 E-mail Address phil.walbridge@gmail.com 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 parcel N/A Property Address (No., Street) 23121 13 mile road City or Town bellevue County Calhoun State Michigan ZIP Code 49021 Taxing Authority (City or Township) Township Of Convis (CALHOUN) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 I, Phil Walbridge, respectfully appeal the 2026 assessment of my property located at 23121 13 Mile Road, Bellevue, Michigan 49021, Parcel No. 13-08-061-021-00. This appeal is submitted because I believe the State Equalized Value (SEV), Assessed Value (AV), and resulting Taxable Value (TV) exceed the property's True Cash Value (TCV) as required under Michigan law. Description of the Property The subject property consists of approximately 118.18 acres located in Convis Township, Calhoun County, Michigan. The property is devoted exclusively to agricultural and forestry uses and is enrolled as both Qualified Agricultural Property and Qualified Forest Property. The property's characteristics include: • Total acreage: 118.18 acres • Tillable farmland: 32.00 acres • Acreage outside the FEMA-designated floodplain: 36.95 acres • Acreage within the FEMA-designated floodplain: 81.23 acres Accordingly, approximately 69% of the property lies within the floodplain, which substantially limits its utility, development potential, and marketability. In 2024, a 5,000-square-foot agricultural storage building was constructed and is used exclusively in support of the property's agricultural operation. Basis for the Appeal This appeal is not based on a belief that taxes are simply "too high." Rather, it is based on the belief that the assessment fails to reflect the property's actual market characteristics, resulting in a valuation that exceeds its True Cash Value. The current assessment appears to value the property as though the majority of its acreage has market characteristics comparable to productive agricultural land. However, the property's physical characteristics are materially different. More than two-thirds of the parcel is located within a regulated floodplain, significantly affecting its usability, development potential, and market value. A willing buyer would not reasonably pay the same price per acre for floodplain acreage as for productive tillable farmland. While I acknowledge that the construction of the agricultural building may constitute new construction for assessment purposes, I have not been provided with documentation explaining the valuation assigned to that building or the calculations supporting the substantial increase in Taxable Value. I timely filed a petition with the Convis Township Board of Review requesting a reduction in the property's assessed value. Rather than granting relief, the Board denied my request and increased the Taxable Value from approximately $202,231 to $274,231. The Board's written response stated only that the taxable value had been "calculated appropriately" and did not explain the methodology or calculations supporting the increase. Without a clear explanation of how the land and new agricultural building were valued, I am unable to determine whether the assessment accurately reflects the property's True Cash Value. Relief Requested For these reasons, I respectfully request that the Michigan Tax Tribunal: 1. Determine the property's correct True Cash Value based on its actual market characteristics and physical limitations. 2. Adjust the corresponding State Equalized Value, Assessed Value, and Taxable Value to reflect that determination. 3. Grant such other relief as the Tribunal considers just and appropriate. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 1
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Valuation Information for Each Parcel under Appeal: Parcel Number: 13-08-061-021-00 Classification of Property: Personal (check one) Agricultural (check one) Current Assessed Value as established by the Board of Review: 296500 Current Taxable Value as established by the Board of Review: 274231 What do you believe is the fair market value? 278080 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 139040 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Phillip Walbridge Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No