20251120155449175.pdf
Mark A Ciolek, Petitioner V Township Of Cedar Creek, Respondent · 25-002776-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED
0CT 29 2025
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
—
MTT DOCKETNO.
AS ~ OPR776
Section 1: Respondent’s Contact Information
|
First Name
Mh
Last Name
Debby
F
, per hoed
Mailing Address (No., Stregl, P.O. Box or Rural “Bs
03S x57
Ya
City or Town
State
ZiP Code
(adiface
QL
Sos
Telephone Number
Ly -F78~ 7757
Email Addrass (do not enter unfess you want MTT to send (oyna via email)
Clr
Section 2: Respondent’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
:
&
’
b4
Ns
Email Address (do pot enter unless you want MTT to send all correspondence via email)
Section 3: Subject Property information
Does the subject property have a Principat Vis Exemption of 50% or more?
BA
ves
J ne
Bout
re
Fort Lepr plo
=
(00
20
Are the parcels listed by Petitionar contiguous or adjoining?
if not, list which parcels adjoin one another.
[Hl] Yes
[I] No
x Not
ApplicablePage 2
Ci
’
STATE OF MICHIGAN
;
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DF
GOVERNOR
LANSING
DIRECTOR
Section 4: Explain Your Answer
to this Appeal
Ci
T fool elas on F=77-2f,
7Ae.
SIT. ASSesswrent Rol Ar
Tenses.
THE Ihstreu ctor. Tone. boplsh. STTr
ply Sasser
we Fake off #lf [oad #djeF ments
Gwen Fo Some roar
hegess prior
fo Fa Hud if-of RoRS
She
@ #3
Gprtnfed
an ehtmpteoi
fay
pot. HoeeSSHe by be He
Tyee wi
Cedrtr Cree 2 £ laudd Hex dort
I yoed He
County
wrde
oF pad SDF feretye pf ores
provided wy Ke fard Canty 75 estpblish
SOT ACh.
These
were
Approved 27 he ITT Lar He
County
76
se.
Ang. (4nd adjustments groeq
won/d BS #
”
MIE
Represeatrd-
ion oF Fue nsh vAlue,
- According
Jane pn Hee would Be. BHSCY
ov Spas ar fares
No;
.
AY
Section 5: Jurisdictional Issues
|F PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES
Pe
Did Petitioner protest the assessment ata Board of Review (BOR)? [ves
[i] No
ifyas, ohenk which BOR Petitioner attended: (5 taco
[] July
[m} December
If no, was the Notice of Assessment properly sent to Petitioner, prior to the{tarch BOR? [] Yes
[8] No
*Submit a copy of the Notice of Asseasmbont with the Answer. §
N
If the July or December BOR revised the assessmant(s) atissue, did it have authority? |] Yes
[i] No
If yes, cite the Board's authority,
Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fapt? [Hl] Yes
Kyo
If yes, explain
1s Petitioner appeaing from a State Tax Commission Order?
[1 ves
No
If s0, what is the Issue date?
XABLE VALUEPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Patitionar request a Poverty Exemption at a BOR? mn} Yes
ne
If Yes, check which BOR Petitioner attended: [| March
[J duty
{7 December
List the date the BOR doled Petitioners Poverty Exemption:
)
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
©:
Lid Petitioner request the exemption at
a BOR? J Yes
Tlvo
if Yes, check which BOR Petitioner attended: [] March
[J July
[J oecember
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request tha subject property ba exempt?
IF PETITIONER 1S APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe tha classification should be:
Real
Personal
{check one)
0
Agricuitural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
int
(check one)
Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel identification Number: A397~43- Hy
Classification of Property:
Real
Personal
(cheok one)
.
\
Aare
Gomparotat gre
Residential
Timer cur
Oevelopmentat
‘oy
(check ona)
:
.
’
BS.
Gurrent Assessed Value (also known as State Equalized Value) as eles by 0%
500
463 300
Current Taxable Value as established by the BOR:
Fi A777
What do you beliave la tha fair market value {also known as True Cash Value)? Ssae Goo
Muitiply the Trus Cash Value by .5 and enter here. This is your contention of Assessed vais 26% 39°
If you believe the Taxable Value diffars from your contention of Assessed Vaiue, enter your contention of Taxabie Values,Page 4
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Price Per Acre AS yf nt md $3,800 12-30 Acres 2111-15-4407 04/05/23 $47,000 12.71 $3,698 2209-14-2203 10/12/23 $53,000 19.20 $2,760 2209-30-1404 07/27/23 $100,000 30.00 $3,333 2309-01-3404 07/22/22 $80,000 19.87 $4,026 2309-17-3201 08/10/23 $65,000 23.56 $2,759 2310-04-3104 07/28/22 $54,750 18.90 $2,897 2310-33-4401-02 08/16/22 $87,500 19.75 $4,430 2311-23-1107 02/17/23 $114,900 20.54 $5,594 2411-11-4309 06/13/22 $50,000 14.54 $3,439 Price Per Acre $3,700" 31-40 Acres “3 2211-23-4101 12/22/23 $90,000 38.05 $2,365 2211-32-2201-02 01/05/24 $92,500 39.59 $2,336 2309-31-2201-01 09/29/23 $167,200 43.97 $3,803 2312-06-3102-01 08/03/23 $80,000 36.28 $2,205 2412-04-4301 02/28/23 $150,000 38 $3,947 2412-05-3401 03/08/24 $135,000 39.69 $3,401 Price Per Acre $3,000 + Acres 2112-30-2201 i 10/02/23 $140,000 42.15 $3,321 2209-14-4201 RB 01/09/23 $160,000 80 $2,000 2310-10-1201 i 12/20/23 $188,500 73.67 $2,559 2312-06-2201-02 ° 02/23/23 $232,000 75.18 $3,086 2411-12-1102 "+ 03/28/23 $250,000 80 $3,125 2411-33-4201-02 I 07/13/23 $207,500 70 $2,964 v Price Per Acre NN
Page 7
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Page 9
* Developed Land Values * General Forces Land Tables and Rates: *Land Adjustments =" ° An assessor developing taxable parc approach. * As assessor .-=, social, envir governmenta = parcels use, ue Every table should have Svahy year. j Seteni b Thm fi ra J4Tis Fare PN
Page 10
i Michigan Depariment of Treasury Form 618, Page 2 : FOR BOARD OF REVIEW-USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number In the Board of Review minutes. Petition Number Parcel Code 4 2309-23-4101 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below, Denied [C] Assessed Value Changed From: | 263,300 ro: | J Record of Vote - Board or thrae membe) lttegrof board ~ | i : - : YES nL : ’ Chairperson: paves .- [7] NO 74 Member: A [1 no AN Member Mves [J nde Reason for Board ART 7 Fe Che Twists SA Being gronted por ecto 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 £.0.Box 30233, Laiwsing, Mi. 48008. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cul Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must bs filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal fotms are available at wvav.michigan.govitaxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. KX Denied [7] Tentative Taxable Value Changed From: 129,778 _ To: Record of Vote - Board or three member ittee gf/board. 1 : ez Chairperson: [EF] ves N Member: YES NO HF Member: [X] ves NOS fals. [tials ! als | Reason for Board Action: Fs eg in TAL 75 7 oe . Frente pont If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.0.Box 30232, Lansing, Mi. 48908. Commercia! Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tox Tribunal forms are available af www.michigan.govitaxirib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must slate the reason forits action below. [J Denied [J Classification Changed From: 401 . ~ To; Record of Vote - Board or three member committee of board. . RN PE N o> A Member: ves [7] Nom Member, [J ves [1 wom Chairperson: [] ves [1 Nom Reason for Board Action: : 1f you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the Stats Tax Commission, P.O, Box 30471, Lansing, Mi. 48909 by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must stat the reason for its action below. [T] Exemption percent modified from % To: % | Exemption Request Denied Record of Vote - Board or three member committee of board. Chairperson: [J ves [1 no Member: [1 ves [7 no oe Member [J ves [7] no
Page 11
* Wihgen
Departmentaf
J'4
ME
ron
4
Petition to Board of Review
.
L-4035
This form Is fssuad under the authority of P.A. 208 of 1893, &s amended. Fling is voluntary, however you may hot appeal to the Michigan Tax Tribunal
ar the State Tax Commission unless you first protest
to the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Ovmars Name (Please Print or Type)
TTIW
properties
LLC (paper
cio)
Tomehipor Cy
©
County
“Cedar Creel
arto
The undersigned protests the assessed value andlor the tentative {axable value andlor the property classification andlor the qualified
agricultural property exemption ofthe following described proparty:
Property dentifiad (Parcat cade required. Proparty address & legal desaription optional)
230d ~ 2% 4 10)
231%
NM HR)
WA ANTON
MT
H%LeS
Protested Item
[X Assessed Vatus
[7] Tentative Taxable Value
[] Classification
~~ [_] Qualified Agricultural
Petitioner's Name {if Other than Owner. Please Print or Type)
1. PROTEST OF ASSESSMENT
Property Exemption
(Complete this section for a protest of assessed value andfor tentative taxable value)
Assassed Amount
Owner's Estimate of True Gash Value
Tentafive Taxable Value
Yesr
ALD Boe
[LH
Hoo
129,17
2024
d
325509
2. PROTEST OF CLASSIFICATION
{Complete this section for a request
to changa the clasalfication. The Board of Review must make their decision regarding classification in
accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect thata particular
classification has on that property's status as a homeowner's principal residence or qualified agricutiural property.)
Classification of property on this year's assessment rolf
Classification should ba (cheok one of the following):
.
[1 Agricutturat
[7 industrial
[] Timber Cutover
[J utility (Personai Property Only)
[1 commerciat
[J Residentiat
[Developmental
3. PROTESY OF EXEMPTION FOR QUALIFIES AGHCULTURAL PROPERTY
(if the assessor has denled or changed the percentage of the exemption from the 18 mills of local school operating
tex for qualified agricutiural
property, the owner may appeal this action ta the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR AGT
UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINGIPAL RESIDENCE PROPERTIES)
Bansont qualtied agricultural exemption gronted by assessor (Enter 0 if exemption
Parosnt qualified agricuitural exemption requestsd by over (Enter 100 if full
denled)
examplion requested)
4, REASON FOR PROTEST
IN
‘Stato rencon(s) for protact of nssassed value and/or tha tentative taxable value and/or wassification andlor qualified agricultural property exemption
PUR Alestt [5 WoT Bedy
Token ul Bceownd, pe Yves
Efpuged
|Page 12
STATE OF MICHIGAN
:
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |, BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
meek. A
Crorl
MICHIGAN TAX TRIBUNAL
Petitioner(s)
v
se
MTT Docket No. 25 42776
Lownsthin of Cootow Creek
Cl
=f
Respondent(s)
Cooont B35 To |
PROOF OF SERVICE
7 0 bax ead
_Deppy (ede hoed)
states that on
yi Zi
he/she
]
[Name ofbersén serving/mailing petition]
[date of service]
$7;
{
7p
Stet
f odd we
served a copy of the Baonswer Forgsm
relative to the above-captioned matter upon:
[Provide name and address of the party/people being served]
171 TEVON Sry»
pall.
AC ak
kK
dco
A.
[Signatiire ofpergon who is serving/mailing copy}
Dessy {ledeahiood
[Printitype nafhe of person serving/mailingPage 13
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