American Towers Inc. MI (site 274732).pdf
American Towers Inc Mi Site 274732, Petitioner V Township Of Bedford, Respondent · 25-002635-TT
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RECEIVED JUN 0:8 2025 AICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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) 279, 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 First Name M.I Last Name/Company Name American Towers Inc. MI (site 274732) Mailing Address (No., Street, P.O. Box or Rural Route) P O Box 723597 City or Town State ZIP Code Atlanta GA 31139 Telephone Number 74 3407-3201 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bwornat@bdo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.L Last Name Brent Wornat [=] bay fe] [31 Firm Name (if any) Traninto:aeln eUA0TZ0-1 Uh/ BDO USA Chi: 2163072 Ant $250.00 Mailing Address (No., Street, P.O. Box or Rural Route) : nT T T 2929 Allen Pkwy., Floor 20 1D: AMERICAN TOUE City or Town State ZIP Code Houston TX 77019 Telephone Number 7 1 3-407-3201 Email Address (do not enter unless you want MTT to send all correspondence via email) bwornat@bdo.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [[] vest [] No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **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] 7168 Sulier Dr., Temperance, MI 48182
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
all that apply)
{4 True Cash and Taxable Value
{J Poverty Exemption
J Taxable Value Only (calculation)
[1 Disabled Veterans Exemption
[OJ uncapping of Taxable Value
[7 Eligible Manufacturing Personal Property (ESA)
O Exemption from Taxation {other than the denial ofa
[J Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
Cell Tower is idle/inactive not producing income. Negative economic factor can be
applied.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [J Yes
[yf] No
If Yes, check which BOR you attended AND attach the BOR decision: O March
a
July
a December
If No, check the applicable reason(s):
[4 Not required to attend
[| Assessment Change Notice was not received by Petitioner
[] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
[| Appealing within 35 days of receipt of Notice of UncappingPage 3
TEES, 5
2
nets!
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the multipte parcel form for additional, contiguous parcels.
Parcel Identification Number:
58-02-800-369-11
Classification of Properly:
Real
Personal
(check one)
tO
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
58,400
Current Taxable Value as established by the BOR:
58,400
What do you believe is the fair market value (also known as True Cash Value)?
60,000
Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
30,000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information only the Mi Dept of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
Qo
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
{check one)
[m
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
if improved property, how is the property currently being used?
If improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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? O Yes [A No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [] No If you answered yes to either or both of the above 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. Signature *Required Petitioner or Attorney/Authorized Representative’s Signature: Isl 1 _——
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Hicigan Dosermerof Treas THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification J This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢, as amended. This is a model assessment notice to be used by the local assessor. FROM: ANTHONY E. MEYAARD PARCEL IDENTIFICATION BEDFORD TOWNSHIP ASSESSOR PARCEL NUMBER: 369 11 8100 JACKMAN ROAD E9280 TEMPERANCE MI 48182 A “| PROPERTY ADDRESS: 294 7168 SULIER DR N TEMPERANCE, Ml 48182 0 v : BR WNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: e\> AY) PRINCIPAL RESIDENCE EXEMPTION ET —— p> © Ag % Exempt As "Homeowners Principal Residence": 00% AMERICAN TOWERS INC MI NN % Exempt As "Qualified Agricultural Property": 00% RLY ona » Rov % Exempt As "MBT Industrial Personal”: 00% ATLANTA, GA 31139-0597 FP jot % Exempt As "MBT Commercial Personal": 00% | LETT 1 PL LL LL TE ER FELL LR ER RT wo® Exempt As "Qualified Forest Property": [J es [X] No Exempt As "Development Property": [Yes [XI No LEGAL DESCRIPTION: e PERSONAL PROPERTY LOCATED AT REAL PARCEL # 142-011-00 peo EO C v QS ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 210 Commercial PRIOR YEAR'S CLASSIFICATION: 210 Commercial The change in taxable value will increase/decrease your tax bill for the 2025 CURRENT CHANGE FROM year by approximately: $38 YEAR, A N Teh TIVE AT proband 1. TAXABLE VALUE: 57,540 58,400 860 2. ASSESSED VALUE: 64,300 58,400 -5,900 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 64,300 58,400 ~5,900 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS NOT 6. Assessor Change Reason: Market Change The 2025 inflation rate Wiultiplier is: 1.031" - Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: ANTHONY E. MEYAARD (734) 224-7353 AMEYAARD@BEDFORDMI.ORG
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