Ex A-C.pdf

Maxwell A. And Aubrey L. Chartier Petitioner Vs. Township Of Wheatfield Respondent · 26-002309-TT

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Maxwell A. Chartier and Aubrey L. Chartier 

V. 

Wheatfield Township (Ingham County, Ml) 

Attachments to Petition 

Exhibit A 

2026 Notice of Assessment, Taxable Valuation, 

and Property Classification

Michigan Lepartment of Treasury 

10 

es. 1025 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

FROM: 

PARCEL IDENTIFICATION 

WHEATFIELD TOWNSHIP 

PARCEL CODE NUMBER: 33-07-07-23-200-026 

985 E HOLT RD 

WILLIAMSTON, MI 48895 

PROPERTY ADDRESS: 

1785 N WILLIAMSTON RD 

To 

ore 

SCHOOL DISTRICT CODE 

RL 

Te RT 

TH TRE RTH HRT RR BIER 

EXEMPTIONS 

0027003*00275***SCH 5-DIGIT 

% Exempt As “Homeowners Principal Residence”: 

~~ 100.00% 

CHARTIER MAXWELL A & AUBREY L 

P 

P 

: 

Eh DN WILLIAMOTON 

RD 697 

% Exempt As “Qualified Agricultural Property”: 

0.00% 

) 

% Exempt 

As “MBT Industrial Personal”: 

0.00% 

% Exempt As “MBT Commercial Personal:” 

0.00%, 

Exempt As “Disabled Veteran 

or Surviving Spouse”: 

0 Yes Xx] No 

Exempt 

As “Qualified Forest Property”: O Yes x] No 

Exempt. As “Development Property”: 

[Tes 

X| No 

Legal Description: BEG AT PT ON E SEC LN 1911.03 FT S01D 55'E FROM NE COR OF SEC 23 -S01D 55'E ALNG E SEC LN 225 FT -S8D 52" 32"W-65 FT -NO1D 55'W 25 FT - 

S89D 52'32'W1440.18 FT -S01D 49' 05°F 524.73 FT TO EW 1/4 LN -S89D 51' 26"W 1139 FT ALNG EW 1/4 LN TO CEN OF SEC 23 -NO1D 58"02"W 1041.99 FT ALNGNS 1/4 LN 

ITO PT 1600.FT S01D 58 02"E FROM N 1/4 COR OF SEC 23 -E PLL WITH N SEC LN 1141.79 FT -S01D 49' 05"E 314.34 FT -N89D 52" 32"E 1504.83 FT TO POB ON NE 1/4 OF 

SEC 23, T3N RTE 34.17 

AML 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED As: 401 RESIDENTIAL-IMPROVED 

PRIOR YEAR'S CLASSIFICATION: 401 RESIDENTIAL-IMPROVED 

2056 yon puso ps oes seldecrease your tax ill for the 

PRIOR AMOUNT 

TENTATIVE FMOONT 

ERIOR YEAR TS 

YEAR: 2025 

YEAR: 2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

487,376 

750,100 

262,724 

2. ASSESSED VALUE: 

726,500 

750,100 

23,600 

3. TENTATIVE EQUALIZATION FACTOR: 1.000 

nn 

Se 

4, STATE EQUALIZED VALUE (SEV): 

726,500 

| 

750,100 

| 

23,600 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

x] Yes 

Cl No 

6. ASSESSOR CHANGE REASON:Market Adjustment 

The 2026 Inflation Rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may 

be directed 

to the following: 

Name 

Telephone Number 

Email Address 

JOHN CUNNINGHAM 

(517) 655-4161 

JOHNFCUNNING@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 HEAR APPEALS AT WHEATFIELD TOWNSHIP HALL 985 E HOLT, WILLIAMSTON, MI 

MARCH 10, 2026 3:00 PM TO 9:00 PM, 

MARCH 12, 2026 9:00 AM TO 3:00 PM.

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must 

approximate 50% of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury’s website at www.michigan.gov/taxes. Click on the “Property 

Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to 

the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal 

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The 

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and 

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, 

Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax 

Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be 

appealed to the March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 

if a personal property 

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, 

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real 

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a 

form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or 

city of the year of the claim. A valid affidavit filed on or before June 

1 allows an owner to receive a PRE on the current 

year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid 

-affidavit-filed-after-dune 1 and-on or-before'November-1 allows-an owner to receive a PRE onthe current winter tax levy 

and subsequent tax levies so long as it remains the owner’s principal residence.

Maxwell A. Chartier and Aubrey L. Chartier 

V. 

Wheatfield Township (Ingham County, Ml) 

Attachments to Petition 

Exhibit B 

March 2026 Board of Review Appeal of Review 

Appeal

i MICHIGAN 

Trust 

& Estate 

PLANNING 

March 12, 2026 

WHEATFIELD TOWNSHIP BOARD OF REVIEW 

PROPERTY TAX ASSESSMENT APPEAL 

Parcel Address: 1785 N Williamston Rd, Williamston, Mi 48895 

Taxpayer: Chartier, Maxwell A. and Aubrey L. 

Parcel No.: 33-07-07-23-200-026 

Tax Year: 2026 

RE: TAXPAYER'S BRIEF IN SUPPORT OF REDUCTION OF ASSESSED VALUE 

The Petitioner respectfully requests that the Wheatfield Township Board 

of Review 

reduce the assessed and taxable value of the property located at 1785 N Williamston 

Rd, Williamston, Michigan, for the 2026 tax year. Under MCL 211.27 and Article IX, 

Section 3 of the Michigan Constitution, real property must be assessed at 50% of its True 

Cash Value, which represents the price the property would bring 

in an arm’s-length 

transaction between a willing buyer and willing seller in the open market. 

For the 2026 tax year, the Township has assigned the subject property an assessed 

value of $750,100, which implies a True Cash Value of approximately $1,500,200. This 

valuation significantly exceeds the property's actual market value. The subject property 

was exposed to the open market and sold in an arm’s-length transaction in 2025 for 

$1,200,000 after being listed 

at higher prices and reduced 

in response 

to market 

conditions. An actual sale of the property after adequate market exposure 

is widely 

recognized as the most reliable indicator of True Cash Value under Michigan law and 

Tax Tribunal precedent. 

Independent valuation indicators confirm that the market value 

of the property 

is 

approximately $1.2 million, not $1.5 million. Zillow estimates the property's value at 

approximately $1,200,000, while Realtor.com estimates the property at $1,195,211. In 

addition, a 2025 VA appraisal valued the property at $1,200,000, which established the 

maximum amount the VA would lend on the property. These independent market 

indicators consistently cluster around $1.2 million, providing strong confirmation of the 

value reflected in the actual sale. 

Because Michigan law requires property to be assessed at 50% of its True Cash Value, 

a market value of $1,200,000 supports an assessed value of $600,000. The Townships 

@ MichiganTrust 

And Estate.com 

 §,, 517.974.8700 

£8 Daniel @MichiganTrust 

And Estate.com 

© 2145 University Park Dr., Suite 380, Okemos, M1, 48864

Wy 

i cHIGAN 

Trust & Estate 

PLANNING 

current assessed value of $750,100 therefore exceeds the legally permissible level by 

approximately $150,100. Because the property uncapped in 2025, the taxable value 

should equal the corrected assessed value, resulting in a taxable value of $600,000. 

For these reasons, Petitioner respectfully requests that the Board of Review correct the 

2026 assessment to reflect the property's actual market value. Specifically, Petitioner 

requests that the Board establish a True Cash Value of $1,200,000, resulting in an 

Assessed Value and Taxable Value of $600,000, consistent with the constitutional and 

statutory requirement that property be assessed at 50% of its True Cash Value. 

Respectfully submitted, 

Tey 

Daniel G. Benson (P86017) 

Attorney for Petitioner 

Michigan Trust & Estate Planning, PLLC 

2145 University Park Dr., Suite 380 

Okemos, Mi, 48864 

(517) 908-3203 

Daniel@michigantrustandestate.com 

Date: March 12, 2026 

[2] MichiganTrust 

And Estate.com 

~~ {, 517.974.8700 

&2 Daniel @MichiganTrust 

And Estate.com 

© 2145 University Park Dr., Suite 380, Okemos, M1, 48864

Maxwell A. Chartier and Aubrey L. Chartier 

V. 

Wheatfield Township (Ingham County, Ml) 

Attachments to Petition 

Exhibit C 

Appraisal as of 07/02/2025

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