Pullen.pdf

Jeffery G Pullen, Petitioner V Township Of Burdell, Respondent · 25-002341-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

Forestry & Wildlife Habitat Planning 

RECEIVED 

Jef Pullen 

9 

22108 23 Mile Rd. 

WAY 07 2025 

Tustin, Michigan 49688 

(231)645-8523 

MICHIGAN TAX TRIBUNAL. 

Subject: Appeal of SEV for Parcel # 67 01 005 004 00 

Date: 30.April.2025 

To: 

Michigan Tax Tribunal 

611 W. Ottawa St. 

P.O. Box 30232 

Lansing, MI 48933 

05/06/25 

Dear Sirs/Madams, 

The purpose of this letter and attached forms and documents is to appeal the increase of the SEV for 

parcel # 67 01 005 004 00 and to appeal the decision made by the Board of Review of Burdell Township 

of Osceola County. 

The SEV was increased from $68,000.00 to $94,000.00. This is an increase of $26,000.00 or about 

28%. The BOR offered no explanation except to say it was assessed at Fair Market Value. 

Attached you will find the following: 

e 

The completed Property Tax Appeal Petition Form. 

e 

A copy of my original submission to the Board of Review (BOR). 

e 

A copy of the BOR Decision. 

e 

A check for $125.00, the required fee. 

If you have questions or need additional information, please let me know. I can be reached at 

231.645.8523 or via email at jgpullen56@gmail.com 

Sincerely, 

[s/Yeffery G. Puller 

Jeffery G. Pullen 

Natural Resource Professional 

Attachments: Completed Tax Appeal Petition Form, Copy of my original submission to the BOR, BOR 

Decision.

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricuitural Exemption, Special Assessment, or 

Non-Property tax disputes. 

submit this document, you may be held in default. 

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 Smali Claims Petition, if applicable. If you do not 

Section 1: Petitioner’s Contact Information 

231.645.8523 

First Name 

MA. 

Last Name/Company Name 

Jeffery 

G 

Pullen 

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

22108 23 Mile Rd 

City or Town 

State 

ZIP Code 

Tustin 

Mi 

49688 

Telephone Number 

Fax Number 

jgpullen56@gmail.com 

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

Representative’s Contact Information 

Section 2: Petitioner’s Attorney/Authorized 

) 

231.645.8523 

First Name 

ML 

Last Name 

Jeffery 

G 

Pullen 

Firm Name {if any} 

Address {No., Street, P.O. Box or Rural Route} 

22108 23 Mile Rd 

City or Town 

State 

ZIP Code 

Tustin 

Mi 

49688 

Telephone Number 

Fax Number 

jopullen56@gmail.com 

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

Section 3: Subject Property Information 

How many 

parcels are you | [] ves* 

[ff No 

appealing? 

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

*if yes, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON i. BROWN, DPA

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck ati that appiy) 

[# True Cash and Taxable Value 

J Poverty Exemption 

[J Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

Od Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

{71 Exemption from Taxation {other than the denial of a 

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| am appealing the assessed value. It was increased from $68,000 to $94,000. The property is landlocked. There is no road access 

and no legal access and the nearest utilities are 3/4 of a mile away. 

It seems unreasonable for the SEV to increase by $26,000 in a 

single year. The township offered no explanation for this increase. 

| requested a copy of the market analysis that was completed to 

make the market adjustment but none was provided. 

Specifics about property: 

+ The property is “landlocked”, 

| have no legal access (see attached map). 

» There is not a county road adjacent to the property. Nearest utilities 3/4 mile away. 

+ Current access is by “permission” of adjacent landowners and by “stepping over at the corner of the property 

| own to the 

northeast.” Known as corner crossing. 

As you are well aware, under Michigan Law 

| have the following options to gain access: 

+ Buy all or a portion of my neighbor's property. My neighbors have rejected this option. 

+ Purchase an Easement. To date the neighbors have rejected the option. 

+ Easement by Necessity — The need for such access must be extremely high. As the courts have explained, "mere convenience, or 

even reasonable necessity, will not be sufficient.” 

« Easement by Prescription — The problem here is that as the court has found “easement by prescription can never evolve from 

permissive use.” 

| currently have permissive use. 

See Attached Letter sent to the Township Assessor, 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025, 

| submitted form L-4035 to the Board of Review. 

Did you protest the assessment at a Board of Review (BOR)? [Wl] Yes 

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

[W} July 

[| December 

if No, check the applicable reason(s): 

[| Not required to attend 

Assessment Change Notice was not received by Petitioner 

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

[mn] Appealing within 35 days of State Tax Commission Order

= 

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. 

Parcef Identification Number: 

67 01 005 004 00 

Classification of Property: 

Real 

Personal 

(check one) 

Oo 

« 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$94000 

Current Taxable Value as established by the BOR: 

$21374 

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

$130000 

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

$65000 

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: 

67 01005 004 00 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

=] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

improved property, how is the property currently being used? 

Qualified Forest Property, Used as a mamaged Forest. 

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

Qualified Forest Property.

“lpr 

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? 

O ves 

vi} No 

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

O Yes 

[i] 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 

$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. 

pignatire a 

i: 

tati 

Si 

tut 

etitioner 

lorne, 

ogized' 

Representative’s 

Signature: 

; 5 Awl 

Jeffery G. Pullen

Cig) 

Sul ens 

To 

WOR 

Forestry & Wildlife Habitat Planning 

Jef Pullen 

22108 23 Mile Rd. 

Tustin, Michigan 49688 

(231)645-8523 

Subject: Appeal of SEV for Parcel # 67 01 005 004 00 

Date: 4.March.2025 

To: 

Jason Patterson 

Burdell Township Assessor 

P.O. Box 187 

Tustin, Michigan 40688 

Dear Mr. Patterson, 

The purpose of this letter is to appeal the increase of the SEV for parcel # 67 01 005 004 00. 

The SEV was increased from $68,000.00 to $94,000.00. This is an increase of $26,000.00 or about 

28%. 

Somethings you may not be aware of related to this property: 

e 

The property is “landlocked”, 

I have no legal access (see attached map). 

e 

There is not a county road adjacent to the property. 

e 

Current access is by “permission” of adjacent landowners and by “stepping over at the corner of 

the property I own to the northeast.” Known as corner crossing. 

Under Michigan Law I have the following options to gain access: 

« 

Buy all or a portion of my neighbor's property. My neighbors have rejected this option. 

¢ 

Purchase an Easement. To date the neighbors have rejected the option. 

« 

Easement by Necessity — The need for such access must be extremely high. As the courts have 

explained, “mere convenience, or even reasonable necessity, will not be sufficient.” 

e 

Easement by Prescription — The problem here is that as the court has found “easement by 

prescription can never evolve from permissive use.” 

I currently have permissive use. 

I would like a copy the Market Analysis that you completed to make the “Market Adjustment” indicated 

on the Notice of Assessment, Taxable Valuation and Property Classification. 

If you have questions or need additional information, please let me know. I can be reached at 

231.645.8523 or via email at jgpullen56@gmail.com 

Sincerely,

ih ion Deptimanto Tras. 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

was 

This fom is issued under the authonly of PLA. 206 of 1893, Sec. 211.24 (c) and Soc 211.34¢, 0s amended, This is a model assessment notice lo 

bo used by the local assessor, 

FROM: JASON PATTERSON 

PARCEL IDENTIFICATION 

BURDELL TWP ASSESSOR 

PARCEL NUMBER: 

0 Hoo 

Tar 

Al 

R: 

67 01 005 004 00 

TUSTIN, M!, 49688 

PROPERTY ADDRESS: 

TUSTIN, MI 49688 

OWMER'S NAME 8 ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

% 

Ex 

As “Hom 

Principat Re 

" 

00% 

renrer 

ss AUTON HT DIGTT 49611 

% Exempt 

As "Qualified Agricultural Property” 

00% 

rE 

RY e 

& LEEANN TRUST 

% Exempt 

As “MBT Industrial Personal"; 

00% 

TUSTIN, 

MI 49688-8100 

% Exempt 

As "MBY Commercial Personal": 

00% 

EE 

EUR 

UE TH I 

Exempt As "Qualified Forest Property 

Yes 

[J No 

Exempt 

As "Development Property”: 

Yes 

No 

LEGAL DESCRIPTION: 

SEG 5 T20N R10W GOVT LOTS 7 & 8 80A M/L 

ACCORDING TO MCL 211.34c THIS PROPERTY 1S CLASSIFIED AS: 

40% 

PRIOR YEAR'S CLASSIFICATION: 

402 

Reside 

The change in taxable value will increase/decrease your lax bilt for the 2025 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$21 

YEAR: 

2024 

AMOUNT YEAR: 0 

oR ORaEhR Te 

1. TAXABLE VALUE: 

20,732 

21,374 

842 

2. ASSESSED VALUE: 

68,000 

94,000 

26,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

EE 

4.. STATE EQUALIZED VALUE (SEV): 

68,000 

94.000 

26,000 

5. There WAS or WAS NOT a transfer of ownership on this properly in 

2024 

WAS NOT 

6. Assessor Change Reason: 

Market Adjustment 

The 2025 inflation rate Multiplier is: 1.034 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone; 

Email Address: 

JASON PATTERSON 

(231) 878-6068 

PATTERSONGARAGEDOOR@GMAIL.COM 

March Board of Review Appeal information. The board of review will meet at the following dates and times: 

THE BOARD OF REVIEW WILL MEET ON MONDAY MARCH 10, 2025, 9 AM TO 12 PM & 6 PM TO 9 PM 

AND ON THURSDAY MARCH 13, 2025, 

9 AM TO 12 PM & 1 PM TO 4 PM, AT THE TUSTIN COMMUNITY BLDG, 310 S. NIELSON ST, 

TUSTIN Mi 49688. FOR THE PURPOSE OF REVIEWING THE ASSESSMENT ROLL AND HEARING APPEALS. 

PATTERSONGARAGEDOOR@GMAIL.COM, 231-878-6068. 

RESIDENTS AND NON-RESIDENTS MAY APPEAL BY MAIL OR EMAIL.

Burdell 

i 

Karten 

Geiger Elat 

7 

Riee 

Buer Efi 

369 

See] 

Location of Pullen property. 

WEXFORD COUNTY cou Se) 

Township 20N - Range 10W 

9017 Mapping Solutions 

ETTE i 

Fropedy LIC 

Moule 

Komnel It 

Ho 

LAKE COUNTY 

Runo & 

oly 

Lorgabron 

. 

Fe Wen 

Hogan iGlen 

) 2 Diana 

{ogy Vasagpieip 

s 

[ac 

bans 

i 

road 

witiom 

Finnerly Tr 

158 

Richard $8 

Lavo 

Dunlap 

162 

Alan E & Loch 

13 

fos 

somuekon 

| 

SEE PAGE 38 

Li Lomo 

is 

Tis 

ir 

% 

Tuslie 

Lov 

& Esther 

Tay 

bei D 

at 

§ 

teschy 

= 

iE 

TRAE 

Ecpey 

| 

yy 

Se 

IY 3 

1s 1 

A 

| 

3 

fk 

pe

Mchigan Depanment of Treasury 

618 (Rev, 11.12) 

Petition to Board of Review 

L-4035 

This form Is Issued under the authority of P.A, 206 of 1893, as amended. Filing Is voluntary, however you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Nama {Please Print or Type) 

Pelitioner's Name {if Other than Owner. Please Print or Type) 

Jeffery G & Lee Ann Pullen 

"Township or City 

County 

Burdell 

Osceola 

Tha undersigned protests the assessed value andlor the tentative taxable value andlor the property classification and/or the qualified 

agricultural property exemption of the following described properiy: 

Properly Identified (Parcel code required. Property address & legal description optional) 

67 01 005 004 00 

Section 5, T20N R10W Govt Lots 7 & 8, 80 Acres MiL 

Protested Item 

Assessed Value 

[| Tentative Taxable Value 

[| Classification 

- 

|_| Qualified Agricultural 

Properly 

E 

ti 

1. PROTEST OF ASSESSMENT 

raperty 

Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable valug) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxabls Value 

Year 

$94,000 

$120,000 

$21,374 

2025 

2. PROTEST OF CLASSIFICATION 

(Complete 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 Reviaw shall not be influenced by (he effect that a particular 

classification has on that properly's status as a homeowner's principal residence or qualified agricultural property.) 

Classificallon of property an this year's assessment roll 

Classification should be {check ane of the following): 

[7] Agricultural 

[1 industrial 

[T] vimber Cutover 

[[] utility (Personal Property Only) 

[71 commercial 

[7] Residential 

7] Developmental 

~ 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(Ifthe assessor has denied or changed the percentage of the exemption from the 18 mills of focal school operating tax for qualified agriculural 

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

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

Percent qualified agricultural exemplion granted by 85568507 {Enter 0 if SxempON 

Percent qualified agricultural exemption raquasted by ower {Enter 

100 1 fall 

denled) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) far pratest of 

d value andlor the tentati 

value andfor classification and/or qualified agrcullural property exemption 

The Property is Landlocked. No county road access. No legal access. Increasing the SEV from $68,000 to $94,000 is 

not reasonable (+$26,000). See the information in attached letter. (Estimate in section 1 above is NOT SEV, but true 

cash value, $120,000). 

CERTIFICATION

Form 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

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

Pent) 

RP 

Gl 

fod 

PaO 

ef 

Jos God/-OC 

1. ASSESSED VALUE 

Hiden by Board of Review. The Board of Review must state the reasen 

enied 

[| Assessed Value Changed From J 

Record of vate - Bard of (hee mes pale 

Chairperson: [frre [Ino 

i 

Member: 

nitials 

Reason for board action 

Agsessed ak Car market vale 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a pation with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural 

Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax 

Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxiib. 

~~ 

a 

ake) 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must stale lhe reason for its action below. 

. 

Member: 

§] Yes [J No AEX 

Initial 

Initials 

[Denied 

 [_] Tentative Taxable Value Changed From 

to 

Record of volz - Board or three member committee of board 

Chairperson: [| Yes 

[_] No 

Member: [| Yes 

[| No 

Member: []Yes 

[J No 

Tnitlals 

Tnitials 

it 

Reason for hosrd acticn 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a pelition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Induslrial Personal and Ulility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The petition ‘must be filed an a Michigan Tax Tribunal form or a form approved by the 

Wichigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 

3. CLASSIFICATION 

Disposilion by Board of Review. The Board of Review must slale the reason for ils action below. 

\ 

[J penied 

 [] Classification Changed From 

to 

Record of vols - Board or three member commiftee of board 

Chairperson: [| Yes 

[| No 

Reason for board action 

Initials. 

Member: J Yes 

0 No 

Initials 

Member: 0 Yes 

0 No 

Initials 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 fo the State Tax Commission 

al P.O. Box 30471, Lansing, MI 48309 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must slate the reason for its aclion below. 

[] Exemption Request Denied 

[1 Exemption percent modified from 

% to 

% 

Record of vote - Board or threz member commiltee of board 

Chairperson: [| Yes 

|_| No 

Reason for board action 

Initials 

Member: 0 Yes 

gd No 

Initials 

Member: 0 Yes 

0 No 

Initials. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal thal decision by filing a petition vith the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form

Retail

=

I

48933

U.S. POSTAGE PAID

FCM LG ENV

TUSTIN, MI 49688

MAY 01, 2025

$2.31

$2324P502510-1

← View full record