Anderson.pdf
Walter A Anderson Petitioner V Township Of Chocolay Respondent · 26-000868-TT
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Page 1
RECEIVED
MAY 6 4 2026
a
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MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
DIRECTOR
LANSING
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other
Exemptions, Special Assessments, or Non-Property tax disputes.
Pursuant
to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of
Review Decision or other notice) with this petition, if applicable.
If you do not submit this document, you may be held in
default,
Section 1: Petitioner's Contact Information
First Name
M.1.
Last Name/Company Name
Walter
A
Anderson
Mailing Address (No., Street, P.O. Box
or Rural
al Route)
389 Lakewood Lane
City or Town
)
State
ZIP Code
Marquette
MI
49855
Telephone Number (906) 298-5853
Emall Address {do not enter unless you want MTT to send all correspondence via email)
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O, Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address (do not enter unless you want MTT to send all correspondence via emalf)
Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels.
How many parcels are you
if you are appealing more than one parcel, are they contiguous or adjoining?
appealing? (1) one
[J Yes*
[J No
**f No, you must file separate appeals for each parcel
Property Address (No., Street)
389 Lakewood Lane
City or Town
County€Mgr
uette
State
ZIP Code
Mi
49855Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (checkall that apply) True Cash and Taxable Value [O Taxable Value Only (calculation) O Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal 1. | felt the Board of Review did not honestly consider my appeal and did not supply adequate reasons for their action. The B of R denied both Assessed Value and Tenative [Taxable Value. The Chair and two Board Members voted to deny the Assessed Value by checking and initialing and gave the reason for doing so in Reason for Board Action on form L-4035. They denied Tenative Taxable Value. In that part of the form, it clearly states, The B of R must state the reason for its action. They only checked denied. The Chair and the two board members did not vote or initial the required Record of Vote. They gave no reason for Board action. See attachment 1, form L-4035. | built a new garage the summer of 2025. | submitted a complete cost of garage construction for materials and labor to the Board of Review with my appeal. See attachment 2. My insurance company (Auto Owners) has a replacement value of $62,000 for the garage. See Gttachment 3) form L-4400 This Is Not A Tax Bill for additional information on taxes. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Yes [Hi] No If Yes, check which BOR you attended: March [Hl] July O December If No, please check the applicable reason(s): O Not required to attend O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order 8 Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain:
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.
Parcet Number: 52-02-315-007-00
Classification of Property:
Real
Personal L] (check one)
Agricultural [1
Commercial]
Industriat 3
Residential
Timber-Cutover
[J]
Developmental [1
Utility
[1 (check one)
Assessed Value {also known as State Equalized Value) established | Taxabte Value established by the Board of Review:
by the Board of Review: 443,100
307,024
What do you believe is the fair market value (also known as true cash value)?
800,600
What do you believe is the assessed vatue? (multiply true cash
‘What do you betieve is the taxable value? (cannot exceed
value by .5)
400,300
assessed value) 276,844
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
ves
[No
if you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
If you are appealing more than one
parcel, the parce! with the highest State Equatized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00
will be added for each additional parce! being appealed, not to exceed a tolat filing fee of $1,000.00
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
$O0ver $500,000.00
$300.00
If the 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 the property is NOY residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the
appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be fited.
Signature *required
oD
an
A
pn Si EL
42 7/2 o p 6Page 4
Attachment 1
2
Michigan Department of Treasury
Reset Form
618 (Rev. 12-25)
|
Petition to Board of Review
(L-4035
This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest
to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State
Tax Commission unless you first protest to the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER’S AGENT
Owner's Name (Please Print or Type)
Petitioner's Name (If Other than Owner. Please Print or Type)
(Jalter A *ChristineT Anderson
Township or City
County
Year of Appeal
Chocolay
Marquette
2026
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described property:
Property Identified (Parcel code required. Property address and legal description optional.)
-
J
5
oo.
Parcel #
52-02-3l15~-007-00
389 Loabewsod Lane, Morgue te, ML 49855
Hiawatha Shores E 1a of Lot 6 also the E10 Ft of N 36+ of the S HBS, Bo +f af Fhe
W Hall Lot 6 and
A Parcel of land Located i'n
Fhe Crest Half of ot GC, {n The Plof po
Hiawatha
Shores
Protested Item:
[| Assessed Value
Tentative
[] Taxable Status
[_] Classification
[| Qualified Agricultural
Taxable Value
(exemption)
Property Exemption
1, PROTEST OF ASSESSMENT
Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed
personal property forms.
Assessed Value
Owner’s Estimate of True Cash Value (Market Value)
202¢,
443 109 jucreqase of
81. 800= 886, 200
| 2026, 400,300 increvse of 45 000
=
B00, 600
2. PROTEST OF TAXABLE VALUE
§
Complete this section for a protest of Taxable Value.
Reason:
[Il Value of Losses
X Value of Additions
J] Poverty Exemption
l Uncapping %
3. PROTEST OF CLASSIFICATION
Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance
with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on this year’s assessment roll
Classification should be (check one of the following):
] Agricultural
[J Industrial
1] Timber Cutover
Hl! Utility (Personal Property Only)
J Commercial
[J Residential
7] Developmental
4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper-
ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON
THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption
Percent qualified agricultural exemption requested by owner (Enter 100 if full
denied)
exemption requested)Page 5
618, Page 2
FOR BOARD OF REVIEW USE ONLY
NSTRUETIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes
Petition Number
Parcel Code
2016p
~35
cq —02.-3(5 -°%1-p0
1. ASSESSED VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
4 Denied
] Assessed Value Changed From
[
| to [
|
Record of Vote — Board or three-member committee of board
Chairperson:
XK
Yes [Ine Art
Member:
Pq ves [Ine
Member:
[Xs vel
Initials
als
Initials
Reason for Board Action
Po
Assess cd
72
mprked
Uplince
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal
at PO Box 30232, Lansing, Mi 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Persanal and Utility Persona! Property may
be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed
on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at soup
nichigan.govlientrd
2. TENTATIVE TAXABLE VALUE
Disposifion by Board of Review. The Board of Review must state the reason Tor its action below
Kl Denied
Il Tentative Taxable Value Changed From
fo
{See attached L-4035A)
Record of Vote — Board of three-member committee of board
Chairperson:
Yes [1 No
Member:
] Yes Ol No
Member:
[1 Yes [ No
Initials
Initials
Initials
Reason for Board Action
If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a pelition with the Michigan Tax Tribunal at
PO Box 30232, Lansing MI 48909. Commercial Real, industrial Real, Developmental Real, Commercial Personal, Industriat Personal and Utility Personal Property may be
appealed by May 31. Agriculiural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on
a Michigan Tax Tribunal form or a form approved by the Michigan Tox Tribunal.
+
Michigan Tax Tribunal forms are available at
°) snww
michigan gov,
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
M Denied
[1] Classification Changed From
to
Record of Vote — Board or three-member committee of board
Chairperson:
J Yes I! No
Member:
1 Yes OJ No
Member:
i! Yes [1 No
Initials
Initials
initials
Reason for Board Action
if you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471,
Lansing MI 48908, by June 30.
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition by Board of Review. The Board of Review must state the reason for ils action below.Page 6
Attachment 2 Walter A. Anderson 389 Lakewood Lane Marquette, MI 49855 Board of Review Parcel # 52-02-315-007-00 Protest the 2026 Taxable Value increase. Request reduction of the Taxable Value change of $60,359 to $31,000. Protest the 2026 Assessed Value change. Request reduction of the Assessed Value from $87,800 to $45,000. My reason for the request is | feel the changes were too high because of the new garage constructed and it has been over valued. New garage 32 ft. X 44 ft. = 1408 square feet : 389 Lakewood Lane (cold storage, not insulated) I was my own general contractor for the project and have all the detailed information for the entire project. Material costs, labor costs, and equipment rentals and subcontractor charges. Bob LaJeunesse Excavating $5,307.50 Site Prep & Forming SO Contract 1,000 Charlie Hawley Trucking/Concrete & Labor 9,300 Fraco - block, rebar, mortar 2,462 Block work - Kevin Sweaner, Labor 2,400 AL Lindberg & Son - sand 129 Menards ~ Garage Building Materials ~~ $18,922.23 (garage package) Studs, sheeting (wall & roof), windows, door, trusses, weather shield, electrical, metal roofing, trim, soft, facia, nails, screw, etc. Lakenen Crane - Rental & Operator $1,150 Superior Equip. & Tool Rentals 594 North Country Disposal 226
Page 7
Mighigan Department of Treasury,
1519 (Rev. 10-25)
THIS
IS NOT A TAX BILL:
Notice of Assessment, Taxable Valuation, and Property Classification
This form is issued under the authority of Public Act 206 of 1893, Sec. 211.2dc and Sec. 211.34c, as amended. This Is a model assessment notice to be used by the local assessor.
FROM ASSESSOR
PARCEL IDENTIFICATION
ANDERSON WALTER A & CHRISTINE T
CHOCOLAY TOWNSHIP
PARCEL NUMBER:
52-02-315-007-00
5010 US 41 SOUTH
PROPERTY ADDRESS:
MARQUETTE, Mi 49855
389 LAKEWOOD LN
MARQUETTE, MI 49855
SCHOOL DISTRICT CODE:
~~ 52170
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
EXEMPTIONS
3. TENTATIVE EQUALIZATION FACTOR:
1.000
4. STATE EQUALIZED VALUE (SEV):
355,300
443,100
% Exempt As "Homeowners Principal Residence:
100.00%
3 LAKEWOOD LN
% Exempt
As "Qualified Agricultural Property":
.00%
ARQUETTE MI 49855
% Exempt
As "MBT Industrial Personal™
.00%
% Exempt As "MBT Commercial Personal":
.00%
Exempt As "Disabled Veteran or Surviving
Spouse”
0 Yes
No
Exempt
As "Qualified Forest Property":
0 Yes
Xx
No
Exempt
As "Development Property”:
0 Yes
No
LEGAL DESCRIPTION:
HIAWATHA SHORES E 1/2 OF LOT 6 ALSO THE E 10 FT OF N 36 FT OF THE S 485.80 FT OF THE W HALF LOT 6
AND
A PARCEL OF LAND LOCATED IN THE WEST HALF OF LOT 6, IN THE PLAT OF HIAWATHA SHORES,
ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS:
401
Residential
PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:
401
Residential
The change in taxable value will increase/decrease your tax bill
PRIOR AMOUNT
CURRENT TENTATIVE
Fa
for the 2026
year by approximately: $1494
YEAR:
025
AMOUNT YEAR: 5.0
CURRENT YEAR
1. TAXABLE VALUE:
246,665
307,024
60,359
2. ASSESSED VALUE:
355,300
443 100
87.800
87,800
5. WAS THERE A TRANSFER OF OWNERSHIP 118026
THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Dyes
No
6. Assessor Change Reason(s):
The 2026 Inflation rate Multiplier is: 1.027
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed {fo the
e Following:
Name:
JOHN L. GEHRES
Telephone Number:
906-249-1448
223
Email Address:
March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
ONDAY MARCH 9TH FROM 9AM-3PM AND MARCH 10THPage 8
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 muitiplied 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” hox, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition fo the Board of Review,” Form 618 (L-4035). The denial of an exemption from the focal school operating tax for “qualified agricultural properties” may be appealed lo the local Board of Review. The denial of an exemption from the local school operating tax for 2 “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.govitaxtrib. Filing a protest with the Board of Review is necessary lo 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 Tribunat 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 Tribunat by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utllity Personal Property may be appealed to the March Board of Review or to the Michigan Tax Tribunal by fifing 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 June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal residence.
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