Gallagher MBOR.pdf

Terrence P Gallagher Petitioner V Township Of Harrison Respondent · 26-000425-TT

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Petition to Board of Review 

6 

This forr 

fis Issued under the authority of PA. 206 of 1893, as amended. 

Fili 

Board of Review, except when the property is classified as commercial real, 

Commission unless you first protest to the Bard of Review, 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Pg Name (Please Print or Type) 

Petitioner's Name (If Other than Owner, Please Print or Type) 

GALLAGHER, TERRENCE P & ANNE M 

Year of Appeal 

} 

Township or City 

The undersigned protests the assessed value and/or the tentative taxable value and/or the Property classification and/or the qualified agricultural property exemption of 

HARRISON CHARTER TWP 

the following described property: 

L-4035 

Ing is voluntary, however, YOu may not appeal to the Michigan Tax Tribunal unless you first protest to the 

industrial real, or developmental real You may not appeal property classifications to the State Tax 

Property Identified (Parcel code required. 

Property address and legal description optional) 

17-12-15-276-011 

SUNNY POINT SHORES SUBDIVISION LOT 41 

32833 NORTH RIVER RD 

Protested Item 

[J Assessed Value 

O 

Tentative 

[0 Taxable Status 

[0 

Classification 

O 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1. PROTEST OF ASSESSMENT 

property forms. 

Assessed Value 

Owner's Estimate of True Cash Value(Market Value) 

338,700 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a prtest of Taxable Value 

Reason: 

[7 

vague of Losses 

[OO 

Value of Additions 

O 

Poverty Exemption 

[0 

Uncapping % 

PROTEST OF CLASSIFICATION 

'mplete this section for a request to change the classification The Board of Review must make their decision regarding classification in accordance with Section 211.34c of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as a homeowner's principal residence 

or qualified agricultural property. 

Classification of property on this year's assessment roll 

401 

Classification should be 

(Please check one of the following) 

O Agricultural 

[J Industrial 

O Timber Cutover 

[J utility (Personal Property Only) 

O commercial 

[0 Residential 

Opevelopmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, the 

owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

REASON FOR PROTEST 

RECEIVED 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption. 

MAR -3 2073 

HARRISON TWP 

22 

OERTIEISSION 

- 

Date 

Phone Number 

natu 

JN 

03/03/2026 

A 

ddress 

~~ 

www.michigan.gov/treasury

Form 618, Page 2 

o 

. 

F.OR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

PY 

(g is 

17-12-15-276-011 

1. ASSESSED VALUE 

Disposition byBoard of Review. The Board of Review must state the reason for its action below. 

Denied 

O 

Assessed Value Changed From: [ 

338,700 ro: 

[ 

] 

Record of Vote - Board or three member committee of board 

Chairperson: 

[J ves 

[J] no 

Member: 

[] 

YES 

[] 

no 

Member: 

[] Yes 

Initials 

{1 

Initials 

[J no 

Reason for Board Action: 

NO Sopt [Compuables 

Provided 

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www, michigan.gov/taxtrib. 

Initials 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, 

Ind 

ili 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

[0 

Tentative Taxable Value Changed From: 

229.731 

To: 

(See attached L-4035A) 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J] YEs 

[J 

no 

Member: 

[] 

ves 

[] 

No 

Member: 

[7] ves 

Initials 

Initials 

[1 no 

Initials 

Reason for Board Action: 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

[J] 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] YES 

[J 

No 

Member: 

[J Yes 

[J NOo__ 

Member 

[J ves 

[Jno 

Initials 

Initials 

Initials 

Reason for Board Action: 

MI 48909 by June 30. 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J] yes 

[J] 

No 

Member: 

[] YES 

[] 

No 

Member: 

[] YES 

Ono 

Initials 

Initials 

Initials 

Reason for Board Action 

Box 

| that decision by filing a petition with the Michigan Tax Tribunal at PO 

f 

Review regarding 

qualified agricultural property exemption, you may appeal 

2053, Lamm 45505 by buy 31. The efit ve ied on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at 

, 

Lansin 

il) 

5. ADJOURNMENT 

Date 

of Final Adjournment 

of Board of Review 

3 ~)2 

oy. 

| Board AE 

7 

Date 3 25 2 , 

Michigan Department of Treasury 

Ei 

618 (Rev. 12-25)

March Board of Review Appeal 

Parcel #: 17-12-15-262011 

(2-15-2716 out 

Property Address: 32833 North River Rd 

Harrison Township, MI 48045 

To the Harrison Township Board of Review, 

I respectfully request a review of the 2026 assessed and taxable value for the above-referenced 

property. 

The Notice of Assessment references a permit for decks and concrete (CCP), along with “Land 

Improvements Removed, Market Adjustment.” The permitted work consisted solely of the 

removal and replacement of a deteriorated and structurally compromised deck and balcony. The 

project did not expand the footprint, increase square footage, change use, or materially upgrade 

the property beyond restoring it to safe and functional condition. 

This was a replacement-in-kind due to deterioration, not the construction of a new improvement 

that enhances market value. Under MCL 211.27, true cash value is defined as the usual selling 

price of the property at a private sale. The work performed did not create new value but restored 

previously existing components that had experienced depreciation due to age and wear. 

Replacement of worn or unsafe structures with comparable materials does not constitute a value- 

adding improvement that would increase true cash value. 

In addition, the current condition of North River Road reflects deferred roadway maintenance 

and drainage deficiencies. The deteriorated asphalt surface and recurring drainage concerns 

negatively affect curb appeal, accessibility, and overall buyer perception of homes along this 

stretch. These external conditions are beyond the control of the property owner and represent 

external obsolescence factors that may adversely impact true cash value and should be 

considered when evaluating the property. 

Given that the project was restoration rather than an addition or enhancement, and considering 

the external influences affecting the property, I respectfully request reconsideration and 

adjustment of the taxable value increase associated with this permit. 

Additionally, I request a copy of the valuation calculation, cost manual reference, and any 

supporting worksheet used in determining the increase attributed to the deck and balcony 

replacement so that 

I may better understand the basis for the adjustment. 

Thank you for your time and consideration. 

Sincerely, 

Terrence Gallagher 

32833 North River Rd 

Harrison Township, MI 48045

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