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25-003431.pdf

David A Millard, Petitioner V Township Of Leelanau, Respondent · 25-003431-TT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 25-003431

Section 1: Respondent’s Contact Information

Filer Type: Local Unit of Government County Of Leelanau (LEELANAU)

First Name

David

M.I.

Last Name/Company Name/Unit of Government

Millard

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

1022 S Wilson Ave

City or Town

Royal Oak

State

Michigan

ZIP Code

48067

Telephone Number

906-370-2171

Fax Number

E-mail Address

millard.margoj@gmail.com

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address

Section 3: Subject Property Information

Does the subject property have a Principal Residence Exemption of 50% or more? 

No

Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another.

N/A 

Section 4: Explain Your Answer to this Appeal

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, Notice of Uncapping, or Assessment Change Notice) with this Small Claims Answer, if applicable. If you do not submit this 

document, you may be held in default.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Please see 2025 assessment change notice attached

Section 5: Jurisdictional Issues

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES

Did Petitioner protest the assessment at a Board of Review (BOR)? No

If yes, check which BOR Petitioner attended: 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? *Submit a copy of the Notice of Assessment with the Answer.

If the July or December BOR revised the assessment(s) at issue, did it have authority? 

If yes, cite the Board’s authority.

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? 

If yes, explain.

Is Petitioner appealing from a State Tax Commission Order? 

If so, what is the issue date?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

When was the Notice of Uncapping, if applicable, issued?

Early 2025

Under what statutory section was the Taxable Value uncapped?

Early 2025

Assessor change reason cited "Omitted Property"

IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION

Did Petitioner request a Poverty Exemption at a BOR? 

If Yes, check which BOR Petitioner attended: 

List the date the BOR denied Petitioner’s Poverty Exemption:

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS

Did Petitioner request the exemption at the BOR? 

If Yes, check which BOR Petitioner attended:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Tax Year(s) denied:

List the date the exemption was denied:

What statutory section did Petitioner request the subject property be exempt?

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY

What do you believe the classification should be: 

Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number:

042-450-096-00

Classification of Property:

Personal 

Residential

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

368,800

Current Taxable Value as established by the BOR:

368,800

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

460,000

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

230,000

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Reduce from 368,800 to 230,000 (50% of 460,000 fair market purchase price)

Electronic Signature *Typing your name below will serve as your signature

Respondent or Attorney/Authorized Representative’s Signature: 

/s/ David Millard

Page 4

ARCHIVED

6. Assessor Change Reason(s):

1. TAXABLE VALUE:

4. STATE EQUALIZED VALUE (SEV):

2. ASSESSED VALUE:

3. TENTATIVE EQUALIZATION FACTOR:

L244 P144 L285 P568 DC L348 P103 LEE 859-3 LOTS 43 & 45 S SIDE OF 5TH STREET VILLAGE OF NORTHPORT.

LEGAL DESCRIPTION:

Exempt As "Qualified Forest Property":

Exempt As "Development Property":

THIS IS NOT A TAX BILL

X No

Yes

Notice of Assessment, Taxable Valuation, and Property Classification

Michigan Department of Treasury,

1019 (Rev, 10-24)

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:

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

NORTHPORT, MI 49670

% Exempt As "Qualified Agricultural Property

PARCEL IDENTIFICATION

158,400

368,800

158,400

PROPERTY ADDRESS:

No

X

Yes

PRINCIPAL RESIDENCE EXEMPTION

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:

PARCEL NUMBER:

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor.

L-4400

FROM

042-450-096-00

WILLIAMS MARGO

MILLARD DAVID

129 W FIFTH ST

NORTHPORT, MI 49670

129 W FIFTH ST

PRIOR YEAR'S CLASSIFICATION:

CURRENT TENTATIVE

AMOUNT YEAR:

PRIOR AMOUNT

YEAR:

CHANGE FROM

PRIOR YEAR TO

CURRENT YEAR

2024

2025

78,114

368,800

290,686

368,800

210,400

1.000

210,400

WAS

2024

% Exempt As "Homeowners Principal Reside

.00%

% Exempt As "MBT Industrial Personal":

.00%

.00%

% Exempt As "MBT Commercial Personal":

.00%

Omitted Property

Residential

Residential

401

401

LEELANAU TOWNSHIP

ATTN: ASSESSING DEPT

P O BOX 338

NORTHPORT, MI 49670-0338

The 2025 Inflation rate Multiplier is: 1.031

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

Name:

CHRISTY M BROW, MAAO

Phone:

231-386-5138

Email Address:

ASSESSOR@LEELANAUTOWNSHIPMI.GOV

March Board of Review Appeal Information:

BOARD OF REVIEW WILL BE HELD AT THE TOWNSHIP OFFICES. HEARINGS WILL BE HELD MONDAY, MARCH 10 TH FROM

1:00 PM TO 4:00 PM & 6:00 PM TO 9:00 PM, TUESDAY, MARCH 11 TH FROM 1:00 PM TO 4:00 PM, WEDNESDAY, MARCH 12TH

FROM 1:00 PM TO 4:00 PM, THURSDAY, MARCH 13TH FROM 9:00 AM TO NOON. ALL APPEALS MUST BE RECEIVED IN

WRITING, AT THE TOWNSHIP OFFICES, NO LATER THAN BY THE CLOSE OF THE FINAL HEARING. APPEALS MUST INCLUDE

THE COMPLETED 618(L-4035) APPEAL FORM IN ORDER TO BE HEARD ALONG WITH ANY SUPPORT DOCUMENTS. DO NOT

SUBMIT ORIGINALS, THEY WILL NOT BE RETURNED. NO APPEALS ARE TO BE SUBMITTED VIA EMAIL NOR TO THE

ASSESSOR.

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