01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.5d7d07ef-0760-45be-b109-fb3b470fb15a.pdf

Neal Bloomfield, Petitioner V Township Of Chikaming, Respondent · 25-002824-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

Filer Type: Individual 

First Name

Neal

M.I.

Last Name/Company Name

Bloomfield

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

6 Aberdeen Court

City or Town

Buffalo Grove

State

Illinois

ZIP Code

60089

Telephone Number

(847) 217-4909

Fax Number

E-mail Address

neal-bloomfield@comcast.net

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

First Name

Sally

M.I.

Last Name

Taylor

Firm Name (if any)

Passaro, Kahne, Taylor, DeFrancesco & Thompson Law Offices, PLLC

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

685 W. Main Street

City or Town

Benton Harbor

State

Michigan

ZIP Code

49022

Telephone Number

269-983-0325

Fax Number

E-mail Address 

sallytaylor@passarokahne.com

Section 3: Subject Property Information

How many parcels are you appealing?

1

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

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

Vacant Land - Oak Drive

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Sawyer

Michigan

49125

Taxing Authority (City or Township)

Township Of Chikaming (BERRIEN)

County 

Berrien

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

On January 27, 2023, Owner purchased parcels 11-07-0009-0004-53-8 and 11-07-3050-0244-00-7 through a third party, long-arm transaction. The purchase price, 

representing fair market value of both properties was $850,000. Based on parcel 11-07-3050-0244-00-7 being 10% of the total assessed values, its portion of the 

purchase price was $85,000. Accordingly, the taxable value and the assessed value for 2024 should have been one-half of the fair market value, which was the 

purchase price, for a value of 42,500. The 2025 taxable value with the 3.1% increase for 2025 should then be 43,817.

Neal Bloomfield is the Trustee of the Owner.

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

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

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

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 11-07-3050-0244-00-7

Classification of Property:

Real

Residential

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

70200

Current Taxable Value as established by the BOR:

52477

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

87634 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

43817

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

43817

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:

What do you believe is the property’s classification?

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

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

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?

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these 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.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Sally A Taylor

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