SBA Structure Inc Site 20754.pdf
Sba Structure Inc Site Mi 20754, Petitioner V Township Of Wells, Respondent · 24-003441-TT
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Page 1
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 Agricultural 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 Small Claims Petition, if applicable. If you do not
Section 1: Petitioner’s Contact Information
First Name
M.I
Last Name/Company Name
SBA Structure Inc. Site MI 20754
Mailing Address (No., Street, P.O, Box or Rural Route)
8051 Congress Ave
713-407-3201
City or Town
State
ZIP Code
Boca Raton
FL
33487
Telephone Number
Fax Number
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
]
713-407-3201
First Name
M.I
Last Name
Brent
D.
Wornat
0943
Firm Name (if any)
{ist
Tf
BDO USA
C0
Address (No., Street, P.O. Box or Rural Route)
ro B
2929 Allen Pkwy., Floor 20
City or Town
State
ZIP Code
Houston
TX
[77019
Telephone Number
Fax Number
Bwornat@bdo.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
appealing?
[J vest
[J No*
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.
**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
MARLON |. BROWN, DPAPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON [. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ali that apply)
[@ True Cash and Taxable Value
J Poverty Exemption
{1 Taxable Value Only (calculation)
{J Disabled Veterans Exemption
[3 Uncapping of Taxable Value
[3 Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Tower site is over valued and the increase is beyond the 5% allowed.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2024
Did you protest the assessment at a Board of Review (BOR)? [MN] Yes
[wij No
If Yes, check which BOR you attended AND attach the BOR decision: [] March
[] yuty
[} December
If No, check the applicable reason(s):
[wi] Not required to attend
Assessment Change Notice was not received by Petitioner
0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
0 Appealing within 35 days of State Tax Commission Order
0 Appeating within 35 days of receipt of Notice of UncappingPage 3
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;
022-900-250-1000-00
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrlal
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
55,700
Current Taxable Value as established by the BOR:
55,700
What do you believe is the fair market value (also known as True Cash Value)?
82,000
Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value.
41,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
41,000
Section 8: Classification Information “only the Mi Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one}
Oo
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
(check one)
Od
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if improved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
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 Yes [vi] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [wi] 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 $126.00 $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. Signature *required N ) Petitioner or AttorneyiAuthorizAd Reprosgithlve’s Signature: Arn Isl
Page 5
Michigan Department of Treasury,
1019 (Rev, 11-23)
THIS
IS NOT A TAX BILL
L-4400
‘Notice of Assessment, Taxable Valuation, and Property Classification
This form is Issued under the aulhorily of P.A, 206 of 1893, Sec. 211.24 (c) and 86c,211,340, as Amended. This [s
a modal assessment notice lo be used by ihe local assessor.
FROM SUSAN JENSEN, MAAO, MCPPE
WELLS TOWNSHIP ASSESSOR
4243 BARNES RD
MILLINGTON, MI 48746
PARCEL IDENTIFICATION
PARCEL NUMBER:
022-900-250-1000-00
PROPERTY ADDRESS:
4355 E SANILAC RD
KINGSTON, Mi 48741
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
SBA STRUCTURE INC
PRINCIPAL RESIDENCE EXEMPTION
4
% Exempt As "Homeowners Principal Residence”:
00%
ATTN: TAX DEPT MI20754
©“
9% Exempt
As "Qualiiled Agricultural Property":
00%
2
HENeRE
Ni T555
)
NF
% Exempt As "MBT Industrial Personal”:
00%
.
aL
% Exempt As "MBT Commercial Personal":
100.00%
{ v §v &
Exempt
As "Qualified Forest Property”:
[1 Yes
[X No
C
Exempt
As "Development Property":
[Yes
[X] No
LEGAL DESCRIPTION:
"
PERSONAL PROPERTY - TOWER ON 022-035-000-1700-00
ACCORDING TO MCL 211,34c THIS PROPERTY IS CLASSIFIED AS:
251
(COMMERCIAL PERSONAL)
PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 251
(COMMERCIAL PERSONAL)
PRIOR AMOUNT
CURRENT TENTATIVE
HO
EAR:
5023
AMOUNT YEAR:
5954
CURRENT YEAR
1. TAXABLE VALUE:
42,400
56,700
13,300
2. ASSESSED VALUE:
42,400
56,700
13,300
3. TENTATIVE EQUALIZATION FACTOR:
1.000
Ce
a
4. STATE EQUALIZED VALUE (SEV):
42,400
56,700
13,300
5. There WAS or WAS NOT a transfer of ownership on this properly in2023
WAS NOT
‘|
6. Assessor Change Reason(s):
Personal Property Statement Estimated
The 2024 Inflation rate Multiplier is: 1.06
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:
Name:
SUSAN JENSEN
Phone:
(989) 871-5649
Email Address:
ASSESSOR@WELLSTWP.ORG
March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
BOARD OF REVIEW WILL MEET AT WELLS TWP HALL, 2190 FRANKFORD RD, CARO ON TUESDAY, MARCH 12, 2024 FROMPage 6
SBA Structures, LLC. To: MICHIGAN TAX TRIBUNAL T16170 Check Number: 2206402 Date: 06/22/2024 invoice Number Invoice Date Description Gross Amount Taxes Withheld Net Amount MI20754PTAX41562 05/22/2024 Fee $250.00 $0.00 $250.00 $250.00 $0.00 $250.00
Page 7
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