Liwinski.pdf

Sylwester K Liwinski, Petitioner V Township Of Whitefish, Respondent · 25-003721-TT

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RECEIVED 

SEP 16 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITER 

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) 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 

First Name 

M.I. 

Last Name/Company Name 

Sylwester 

K 

Liwinski 

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

17 Gastville St 

City or Town 

State 

ZIP Code 

Aurora 

IL 

60503 

Telephone Number 

Fax Number 

847-769-0079 

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

iwona_las@yahoo.com 

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

First Name 

M.1. 

Last Name 

N/A 

Firm Name (if any) 

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

City or Town 

N 

State 

ZIP Code 

| 

i 

Til 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] vest 

[] No*

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[id True Cash and Taxable Value 

[0 Poverty Exemption 

[J Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

O Exemption from Taxation (other than the denial of a 

[OO Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

We purchased our house in March of 2024 for $205,000 in an inhabitable condition. Due to lack of 

electricity, running water and then collapsed septic, we were unable to do any repairs in 2024. Now in 

September of 2025, the house still does not have working kitchen and/or bathrooms. The doors and 

windows are not replaced and roof is on the verge of collapsing. Despite Ms. Ledergerber's' claims, 

it is a 

single story dwelling with an unfinished walkout basement. 

It consists of no more than 1,500 sq ft of living 

space. 

In 2024, Ms. Christine Ledergerber, Whitefish Township Assessor, declined any contact with us. 

In May of 2025 Ms. Ledergerber, pressured by Township Supervisor, Mr. Edson Forrester as well as 

Chippewa County officials, began responding to our emails, yet did not work with us and our house was 

again over-appraised. Now, she refuses to appeal our case to the Board of Reviews. We confirmed with 

local real estate agents and Mr. Forrester that as of now, September of 2025, our house is still not worth 

more than $200,000. 

Ms. Ledergerber raised our taxes from $2,297.50 to $11,125.69 claiming its value 

grew substantially in 2024, which we find unreasonable and unfair, especially given the conditon the 

house is in. Please help us bring down the value of our house and taxes to more rational and 

well-grounded. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 - Ms. Ledergerber ignored any contact requests we have made; 2025 - house market value is still at $200,000. 

Did you protest the assessment at a Board of Review (BOR)? O Yes 

No 

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

O July 

O December 

If No, check the applicable reason(s): 

O 

Not required to attend 

O Assessment Change Notice was not received by Petitioner 

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

5, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

016-700-027-00-00 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

a 

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

$235,000 

Current Taxable Value as established by the BOR: 

$235,000 

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

$205,000 

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

$102,500 

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: 

016-700-027-00-00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

m| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

ri 

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

It is not being used due to inhabitable condition. 

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? 

ves 

No 

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

[| 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 

$26.00 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 206.762) 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 206.762) 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. 

Signature *required 

N 

72 

Petitioner 

or Attorney/Authorized Representative’s Signature: svi 

Liwinski 

2 

AY 

~ 

ylwester 

Liwinski Ze Ao. 

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LD) 

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1:51 

wil FT @ 

Re: Fw: Fw: 8024 N M123, Paradis... 

AA 

Begin forwarded message: 

On Monday, June 30, 2025, 3:09 PM, iwona 

|. 

<iwona_las@yahoo.com> wrote: 

| am very surprised to see you have woken up and 

are responding after almost a year of us trying to 

contact you in person and phone! What a change! 

Thank you for the application. Interestingly 

enough, all the other officials interested in the 

case, the Petition to Board of Reviews and Michigan 

Tax Tribunal state that the Tribunal will not get 

involved without you first trying to fix your mistake at

Front of the house as of September 1st, 2025

Back of the house and the included in the appraisal missing deck.

Entryway with 

kitchen area. 

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Copy of invoice to replace collapsed septic system from Dunn Rite 

Construction Inc. 

Replacement accomplished in October 2024.

Door to the office inside with very vague personnel 

information. 

NEW HOURS 

TREASURER HOURS: 

Wednesday 3:00- 6:00pm 

CLERK: 

Call for appointment 

Supervisor 

- Call for appointment x. 

5 

Assessor 

Wednesday 10:00-1:00pm

Front Township Office 

Township 

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door with 

Offices 

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personnel information 

ANNING & ZON!! 

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Zoning Mdministrstor 

- Bil West 

Office Hours: (2p 

2pm Wednesdays 

Opa 

hi 2:00pm

Bi2Y 

Voicemail 

woAUGDUVIANNG'S 

+1{312) 637-1413 

Christine Ledergerber 

Whitefish County Assessor 

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May 29, 2025 

3:07 PM Missed Call 

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other 

+1906) 248-5732 

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Notes 

Transcription 

“Hi Mr. and Mrs. Ley 

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am in 

whitefish on 

Send Message 

til one and I'd be 

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Add to Favorites 

feet of water frontage and the: 

Christine Ledergerber 

Whitefish County Assessor 

prone 

weica 

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massags 

anther 

dea 

May 29, 2025 

3:47 PM Outgoing Call 

3:10PM Canceled Call 

3:70PM Canceled Call 

3:09 PM Canceled Call 

E31 

perly if that's what 

essed valug 

or no 15¢ 

you've got 

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Transcription 

Ki 

this is Chris 

i'm return 

parently you 

called the trea 

couldn't 

get a hold of 

me for some reason 

| don't know but 

anyway 1 am in whitefish on Wednesdays 

from 10 until one and I'd be very happy to 

talk to you am 

| do have to | can go up and 

take a look at your properly if that's what 

you're questioning is your assessed value 

him but you've got like 250 feet or no 150 

feet 

of water frontage and then you've got 

some 

extra road frontage 

| believe hin and 

{here's a house or 

| can send you your 

property record card it's up to you 

but 

come to call me or emai me it's 

erber@gmail,com and it's on our 

or not uselul 

fit 

OK thank you.” 

ES 

Edit 

Christine Ledergerber 

Whitefish County Assessor 

® 

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June 1, 2025 

10:26 AM Canceled Call 

other 

+1 (906) 248-5732

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Aueora IL 

60503 

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