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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, DPA

Page 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 Uncapping

Page 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 FROM

Page 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

BDO 

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Mi chigar 

T Ay

RP & fox 

Lansipg 

MI

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