Boudeman.pdf
Kap-Land LLC, Petitioner V Township Of Richland, Respondent · 24-003600-TT
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Page 1
RECEIVED JUL 02 2024 MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL PETITION FORM SPECIAL ASSESSMENT Section 1: Petitioner’s Contact Information First Name Mm. Katharine Last Name/Company Name "Boud ema Mailing Address (No., Street, P.O. Box or Rural Route) A529 Steclina Avenue City or Town U State Ai chland ZIP Code £49083 Telephone Number A9-998- 743 Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Southpaw 79 (@ ool. Com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name m.1. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Fax Number E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information How many parcelsareyou | [] ves* [J No [J NA appealing? If you are appealing more than one parcel, are they contiguous or adjoining? *If yes, use a multiple parcel form for information regarding any contiguous parcels. | **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] M-42 HwY
Page 2
ye STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal See Adtachment 4 | Section 5: Jurisdictional Issues Did you protest the special assessment at the hearing held to confirm the special assessment roll? ™ Yes O No If Yes, what was the date of the hearing held to confirm the special assessment roll? 1/18/24 (act preset at rection) Prostected In soritha ral 9/24 ( 5&8 Affach ment #2) Pretested ND PRLSO Fee Information: Protest was denied by mayority ore at 5/21/24 Huwaship bead A fee of $100.00 is required for the filing of a Special Assessment Appeal. Signature +required Petitioner or Attorney/Authorized Representative’s Signature: uw HaParme O. Bovdsrman b/27/24 ot Ylipi2Yy # 5/21/24 township bead ree Wir ne “3
Page 3
Aftachment # | | am appealing the SAD & special tax assessment of $5,511.64 per parcel for repaving Sterling Avenue (a private neighborhood road). The township indicated that this parcel is located at the dead end of Sterling Avenue and, therefore, has “frontage” on Sterling Avenue so it must be included in this project. | object for the following reasons: 1a The parcel will not receive a “direct and unique benefit” from the project, the property will not be “enhanced” by the road improvement, and it will not “impact or increase the market value” of the land - which are all requirements to be met for a special tax assessment. The parcel is a “vacant” 45 acres of land with no buildings that is located adjacent to sterling Avenue. (See AflachmenT #3) | purchased this land in 2002 from a local farmer to prevent a housing development and the land has remained woodlands, marsh and prairie grasses ever since. It is my intention to place the parcel into a legally binding conservation easement upon my death to prevent any future housing developments and to maintain a “nature preserve” in perpetuity. The parcel is not located nor is it a parcel in the adjacent registered plat of “Tanglewood Hills” (29 parcels) where Sterling Avenue is a private road within that plat. (Sex. Alochment # 3) The primary parcel access is M43 Highway, not Sterling Avenue. This is verified by the “draft tax roll for Tanglewood Hills SAD (29 parcels)” which states that the parcel’s property address is “M43 Highway” while the address for all the other property parcels is “Sterling Avenue”. This is also what is noted on my actual tax bill. (See Atechmerts #4 #5) The tax assessment is 7.04% of the current SEV $78,300 which is excessive. (See Attachment #6) The parcel would not have been included in this project if the Tanglewood Hills neighborhood had chosen to repave Sterling Avenue on its own without the assistance of the township. The neighbors would only have asked for reimbursement of the repaving costs from the 29 parcel owners in the Tanglewood Hills plat located on Sterling Avenue.
Page 4
Atach ment # Z Date: "To: Mr. Bear Priest, Clerk - Richland Township, Kalamazoo County, Ml & All Township Board Members From: Ms. Katharine Boudeman 9529 Sterling Avenue Richland, MI 49083 RE: Proposed Sterling Avenue Special Assessment District (SAD) - To Fund Private Road Improvements, Repaving and Upgrading Dear Mr. Priest and all Township Board Members: My name is Katharine Boudeman. | reside at 9529 Sterling Avenue, Richland, MI 49083. | have two property parcels included in the proposed Sterling Avenue special assessment district (SAD): #03-02-176-013: 45 acres of vacant land adjacent to Tanglewood Hills neighborhood #03-02-251-172: primary residence in the Tanglewood Hills neighborhood Listed below are my comments and objections to be considered by the board members at the April 16" township public hearing in regards to the proposed Sterling Avenue special assessment district (SAD): 1. Comment: For clarification and transparency, please provide the calculation used to by the township to determine the special assessment tax “per parcel” 2. Objection: | object to my parcel #03-02-176-013 (45 acres of vacant land) being included in this project and request that the proposed plan and SAD be amended to delete and exclude this parcel. n fol je In effect, a “special assessment” with a legally binding tax debt should provide an improvement which directly benefits the taxpayer and his/her property. Even though parcel #03-02-176-013 does have frontage on Sterling Avenue, the private road improvement will not provide any “direct or unique benefit” to me as the taxpayer. Parcel #03-02-176-013 should be excluded from the proposed SAD private road improvement for the following reasons: e Itis avacant45 acres of land with no buildings that is located adjacent to the Sterling Avenue dead-end road. e Itis not located nor is it a parcel in the registered plat of the “Tanglewood Hills” neighborhood where
Page 5
495.02 1167.67 ¥ SeeMap2B Ee ForNE 1/4 Detall Pe | Boudeman | Rep-Land LLC S 8 #03-02-|76-0i3 NR YS res vacarst land [ E. 1/4 POST Ems MY3 Hghwoy T00 Parcel # 03-02-17b-6i3 Boudemon / Kap—Land LLC VEG Tanglewoed Hills plat (29 parcels) —— Sterling Avenue “dead end” SH Jumpripy
Page 6
OWNER
OWNER
OWNER | OWNER
PARCEL NUMBER
LEGAL DESCRIPTION
OWNER
STREET ADDRESS
CITY.
STATE
ZIP
TOTALASSMNT | YRLY PRINCIPAL PAYMENT
SEC 2-1-10 COMM AT W1/4 POST TH S.89-40'06" EALG EBW 1/4 Ll
1320.00 FT TO BEG TH NORTH PAR WI W SEC LI 1320 FT TH S 89-40'06" E
PAR WI E&W 1/4 LI 1077 FT MORE OR LESS TO SHORE OF LITTLE LONG
LAKE TH SELY ALG SD SHORE TO N&S 1/4 LI TH § 00-20'58" W ALG N&S
1/4 L1 974 FT MORE OR LESS TO CENTER 1/4 POST TH CON'TALG N&s
1/4 L1 S 00-1921"
W 258,35 FT TO CTR LI M-43 HWY TH SWLY ALG SD CTR
LI 179.45 FT ALG A CURVE TO THE RT WI A RAD OF 1066.10 FTAND ACH
*
BEARING § 75-53'16"
W 179.23 FT TH CONT ALG SD CTR LI § 80-42'52"
|W 178.52 FT TH N 15-31'56"
W 390.76 FTTH N 88-50'34" W 430 FTTHS
01-0926" W 415.81 FT TO CTR LI M-43 HWY TH N 89-0928" WALG SD
CTR LI 443,30 FTTH NORTH 362.63 FT TO BEG ALSO WEST 20 FT OF LOT
| osoprrseis.
33 OF TANGLEWOOD HILLS PLAT**09/2008 CHANGED FROM 012**
lore
KAP LAND LLC
9529 STERLING AVENUE
RICHLAND
Mi
49083)
$5,511.64
$367.45
03-02-251-172 | TANGLEWOOD HILLS LOT 34 & 35
9529 STERLING AVE
| BOUDEMAN, KATHARINE ATRUST
9529 STERLING AVENUE
RICHLAND
Mi
49083
$5,511.64
$367.45
03-02-251-180
[TANGLEWOOD HILLS LOT 36
[9547 STERLING AVE__|
MARTIN, JAMES S & NANCYW
9547 STERLING AVENUE
RICHLAND
Mi
49083)
$5,511.64
$367.45
03-02-251-190
[TANGLEWOOD HILLS LOT 37
9567 STERLING AVE ~_{WOOD, DANIEL J JR & MARION J
3950 E. MILHAM AVE,
-|PORTAGE
ME
49002]
$5,511.64
$367.45
03-02-251-200
[TANGLEWOOD HILLS LOT 38
9585 STERLING AVE _ LOPEZ, STEVEN V & GINGERM
6499 N SHORE COVE
RICHLAND
Ll
43083)
$5,511.64
$367.45
03-02-251-210
[TANGLEWOOD HILLS LOT 38
9605 STERLING AVE__|ADAMS, JESSE J
& BRANDY R
9605 STERLING AVENUE
RICHLAND
Ml
43083)
$5,511.64
$367.45
03-02-251-220
[TANGLEWOOD HILLS LOT 40
9623 STERLING AVE__|
DECKER, MARY ELLEN TRUSTEE
7117 PELICAN BAY BLVD G-12
|NAPLES
FL
34108]
$5,511.64
$367.45
03-02-251-230
[TANGLEWOOD HILLS LOT 41
STERLING AVE
KOSIN, JOHN E & ASHLEIGH S
9679 STERLING AVENUE
RICHLAND
MI
48083
$5,511.64
$367.45
03-02-251-240
[TANGLEWOOD HILLS LOT 42
STERLING AVE
KOSIN, JOHN E &ASHLEIGH S
9679 STERLING AVENUE
RICHLAND
MI
49083)
$5,511.64
$367.45
03-02-251-250
[TANGLEWOOD HILLS LOT 43
[0679 STERLING AVE
__[KOSIN, JOHN E & ASHLEIGHS
9679 STERLING AVENUE
RICHLAND
Mt
49083)
$5,511.64
$367.45
03-02-251-260
[TANGLEWOOD HILLS LOT 44*
9733 STERLING AVE
_|HOTRA, NICHOLAS J & NANCY L TRUST
9733 STERLING AVENUE
RICHLAND
Mi
49083]
$5,511.64
$367.45
03-02-251-270
[TANGLEWOOD HILLS LOT 45*
9751 STERLING AVE
_|ETZCORN, JOHN V & JANIS L (LE)
9751 STERLING AVE
RICHLAND
MI
43083
$5,511.64
$367.45
03-02-251-280
[TANGLEWOOD HILLS LOT 46
9765 STERLING AVE __| KASTEN, MICHAEL D TRUST
9765 STERLING AVE
RICHLAND
Mi
49083
$5,511.64
$367.45
03-02-251-292
| TANGLEWOOD HILLS LOTS 16 &47
10765 M-43 HWY
VANDESTREEK, KRISTOPHERD
&STACYE
_|10765 M-43 HWY
RICHLAND
MI
43083!
$5,511.64
$367.45
03-02-251-312
| TANGLEWOOD HILLS LOT 33 EXC W 20 FT THEREOF*
0530 STERLING AVE
| WILLIAMS, BENJAMIN & MIKA TRUSTEES
9530 STERLING AVENUE
RICHLAND
Mi
49083]
$5,511.64
$367.45
03-02-251-321
[TANGLEWOOD HILLS LOT 32
9568 STERLING AVE__|
BRADFORD, SHANNON E
9568 STERLING AVENUE
RICHLAND
MI
49083]
$5,511.64
$367.45
03-02-251-340
[TANGLEWOOD HILLS LOT 30
9588 STERLING AVE
|KLEIN, CATHERINE J
9588 STERLING AVENUE
RICHLAND
Ml
49083
$5,511.64
$367.45
03-02-251-351
[TANGLEWOOD HILLS LOT 29 & W1/2 LOT 28*
9598 STERLING AVE
|TILBURY, STEFAN
9598 STERLING AVENUE
RICHLAND
Mi
49083]
$5,511.64
$367.45
03-02-251-362
| TANGLEWOOS HILLS £1/2 LOT 28 & W1/2LOT 27
STERLING AVE
FOLEY, EDWARD J & COLLEEN G
1457 W GULL LAKE DR
RICHLAND
ME
49083)
$5,511.64
$367.45
03-02-251-381
[TANGLEWOOD HILLS LOT 26 & E 1/2 LOT 27*
9666 STERLING AVE
[NYITRAY, CAROLE G
9666 STERLING AVENUE
RICHLAND
MI
49083)
$5,511.64
$367.45
03-02-251-390
| TANGLEWOOD HILLS LOT 25
9694 STERLING AVE
__|REICHLING, ELISABETHANN
PO BOX 362
RICHLAND
Mi
49083-0362
$5,511.64
$367.45
03-02-251-400
[TANGLEWOOD HILLS LOT 24
9708 STERLING AVE
| LONG, LEACA
9708 STERLING AVENUE
RICHLAND
MI
49083]
$5,511.64
$367.45
03-02-251-410
[TANGLEWOOD HILLS LOT 23
5726 STERLING AVE__|POCH, OSKAR & CHRISTINE A
4014 E GULL LAKE DR
HICKORY CORNEMI
49060
$5,511.64
$367.45
03-02-251-420
| TANGLEWOOD HILLS LOT 22
5744 STERLING AVE
__|BROESAMLE, ALICE L TRUST
2036 BLACKHORSE LN
LEXINGTON
KY
40503]
$5,511.64
$367.45
03-02-251-430
| TANGLEWOOD HILLS LOT 21
9748 STERLING AVE
| CHURCH, MARTIN J & ALICE M (LE)
9748 STERLING AVENUE
RICHLAND
Mi
49083
$5,511.64
$367.45
03-02-251-440
| TANGLEWOOD HILLS LOT 20*
9760 STERLING AVE__|HAWBLITZ, JONATHAN & BROOKE
9760 STERLING AVE
RICHLAND
Ml
49083]
$5,511.64
$367.45
03-02-251-450
[TANGLEWOOD HILLS LOT 18%
9778 STERLING AVE
__|HAIRE, CHRISTINE & ANDREW
9778 STERLING AVE
RICHLAND
MI
49083]
$5,511.64
$367.45
03-02-251-460
| TANGLEWOOD HILLS LOT 18
9805 STERLING
AVE___| CREAMER, DAVID
& CINDY K
9805 STERLING AVE
RICHLAND
Mi
49083]
$5,511.64
$367.45
03-02-251-470__|TANGLEWOOD HILLS LOT 17
9830 STERLING AVE___|
ALVAREZ, DANIEL & SARAH
9830 STERLING RD
RICHLAND
MI
49083
$5,511.64
$367.45
$159,837.56
$10,656.05
h# poewyoyPage 7
Attachment #5
af LBND LLC
2023
Winter
3903-02-176-013
MESSAGE TO TAXPAYER
PAYMENT INFORMATION
, OFFICE HOURS: MONDAY — THURSDAY:
8:00
-
5:00
.
.
CLOSED FRIDAYS
**
This tax is due by:
02/14/2024
OFFICE WILL BE CLOSED DEC 25
& 26 FOR THE HOLIDAYS
.
TUES.
FEB 14
IS FINAL DAY BEFORE INTEREST ON 2023
.
Pay by mail to:
RICHLAND TOWNSHIP
WINTER TAXES
FEB 29 IS FINAL DAY TO PAY 2023 TAXES
TREASURER: MARSHA DROUIN
OFFICE HAS A DROP BOX
FOR PAYMENTS AFTER
7401 NORTH 32ND STREET
HOURS.IF PAYING BY MAIL OR DROP BOX,
ENCLOSE A SELF
RICHLAND,
MI
49083
ADDRESSED/STAMPED ENVELOPE FOR RECEIPT.
PHONE
#:
(269)
629-4921
**RICHLAND TOWNSHIP MAY BE SET AS A PAYEE THROUGH YOUR
BANK.
WWW . RICHLANDTHP
. NET
PROPERTY INFORMATION
wasaBlE
Val
ThE Le
AGRICULTURAL-VACAN
.
axable
alue:
i
Rroperty Bessgsed To:
State Equalized Value:
78,500
Class: 102
9529 STERLING AVENUE
P-R.E.
%:
100.0000
}
RICHLAND,
MI 49083
Bill
#:
Mort Co
BOUDEMAN KATHARINE
GULL; LAKE COMMUNITY
Taxes
are based upon Taxable Value.
+
School: 39065
S
1 mill equals $1.00 per $1000
of Taxable Value.
B
Amounts with no millage are either Special
Legal Description:
:
-
Assessments
or other charges
added to this bill.
SEC 2-1-10 COMM AT W1/4
POST
TH
S
89-40'06"
E ALG E&W
DESCRIPTION
MILLAGE
AMOUNT
1/4 LI 1320.00
FT TO BEG TH NORTH PAR WI
W SEC LI
os
1320 FT TH
S 89-40'06"
E PAR WI E&W 1/4 LI 1077 FT
CO PUBLIC SAFETY
1.43800
112.88
MORE OR LESS TO SHORE OF LITTLE LONG LAKE TH SELY ALG
| JUVENILE HOME
0.16680
13.09
SD SHORE TO N&S 1/4 LI TH
S 00-20'58"
W ALG N&S.174
CO HOUSING FUND
0.74530
58.50
LI
974
FT MORE OR LESS TO CENTER 1/4 POST TH CON'T
COUNTY - SENIOR
0.34620
27.17
ALG N&S 1/4
LI
S 00-19'21" W 258.35 FT TO CTR LI M-43
| COUNTY 911
°
0.64590
50.70
HWY TH SWLY ALG SD CTR LI 179.45 FT ALG A CURVE TO
CO VETERAN FUND
:
0.10000
7.85
THE RT WI
A RAD OF 1065.10 FT AND
A CH BEARING
S 75-
TRANSPORTATION
0.31100
24.41
53'16"
W 179.23
FT TH CON'T ALG SD CTR LI
S 80-42'52" | KRESA ISD
6.99350
548.98
W 178.52
FT TH N 15-31'56" W 390.76 FT TH N 88-50'34" | KVCC
2.78020
218.24
W 430 FT TH
S 01-09'26"
W 415.81 FT
I M-43
SCHOOL OPERATING
18.00000
EXEMPT
HWY TH N 89-09'28"
W ALG=SD™
HE,
FI
TH NORTH |
SCHOOL DEBT
5.67000
445.09
362.63 FT TO BEG ALSO} WEST
2
T 33
GL SINKING FUND
0.63340
49.72
TANGLEWOOD HILLS PLAT{§*09/2008 CHANGED, FROM
Q12**
LIBRARY-RICH OP
0.80270
63.01
“ERLANCE O
DESREFFTON] M23
:
TOWNSHIP TAX
0.76430
59.99
:
TWP FIRE MILLAGE
0.80000
62.80
RICHLAND TOWNSHIP
Princ.
Residence Exemption Has Reduced Bill
By:
OPERATING FISCAL YEARS
1413.00
The taxes
on bill will be used for governmental
operations
for the
following fiscal year(s):
Total
Tax
40.19730
1,742.43
County:
JAN
1
-
DEC 31
Admin Fee
17.42
Twn/Cty:
APRIL
1
-
MARCH
31
2
School:
JULY
1
-
JUNE
30
State:
OCT
1
- SEPT 30
op
TOTAL AMOUNT DUR
1,759.85
Does
NOT affect when
the tax
is
due
or
its
amount
Please detach along perforation.
Keep the top portion as your receipt.Page 8
em THIS IS NOT A Tax iLL Afachment #6 oo Notice of Assessment, Taxable Valuation, and Property Classification Tris form I Issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model asssssmerk note 1o bo used by the local assessor. "FROM: RICHLAND TOWNSHIP ASSESSOR PARCEL IDENTIFICATION ANGELA STORY 7401 NORTH 32ND STREET RICHLAND MICHIGAN 49083 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION KAP LAND LLC % Exempt As "Homeowners Principal Residence": 00% 9529 STERLING AVENUE % Exempt As "Qualified Agricultural Property": 100.00% RICHLAND MI 49083 % Exempt As "MBT Industrial Personal”: 00% » % Exempt As “MBT Commercial Personal™ 00% Exempt As "Qualified Forest Property": a Yes [X] No Exempt As "Development Property": J Yes No LEGALDESCRIPTION: ~~ i SEC 2-1-10 COMM AT W1/4 POST TH S 89-40'06" E ALG E&W 1/4 LI 1320.00 FT TO BEG TH NORTH PAR WI W SEC LI 1320 FT TH S 89-40'06" E PAR WI E&W 1/4 L1 1077 FT MORE OR LESS TO SHORE OF LITTLE LONG LAKE TH SELY ALG SD SHORE TO N&S 1/4 LI TH S 00-20'58" W ALG N&S 1/4 LI 974 FT MORE OR LESS TO CENTER 1/4 POST TH CON'T ALG N&S 1/4 LI S 00-19'21" W 25 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 102 (AGRICULTURAL-VACANT) PRIOR YEAR'S CLASSIFICATION: 102 (AGRICULTURAL-VACANT) The change in taxable value will increase/decrease your tax bill for the 2024 PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM year by approximately: $(6) YEAR: gpp3 AMOUNT YEAR: 034 PRCREAR TO 1. TAXABLE VALUE: 78,500 78,300 -200 2. ASSESSED VALUE: 78,500 78,300 -200 3. TENTATIVE EQUALIZATION FACTOR: 1.000 78,500 78300] 2200 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason: Market Adjustment The 2024 Inflation rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: ANGELA STORY Phone: Email Address: (269) 207-2590 ANGELASTORY14@YAHOO.COM March Board of Review Appeal Information. The board of review will meet at the following dates and times:
Page 9
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