American Towers LLC (site 205566BA).pdf

American Towers LLC Site 205566A, Petitioner V Township Of Hudson, Respondent · 25-002637-TT

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RECEIVED 

JUN 03 2025 

«AN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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 LLC.(site 205566A 

Mailing Address (No., Street, P.O. Box or Rural Route) 

P O Box 723597 

Gity or Town 

State 

| ZIP Code 

Tramimfosdais 

—2R02012%=t—06/2/25 

Atlanta 

GA 

31139 

Chikit: 

2163069 

Ant: $260.00 

Telephone Number 713-407-3201 

ID: 

ARERICAN TOWER 

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.IL 

Last Name 

Brent 

Wornat 

Firm Name (if any) BDO 

u SA 

Mailing Address (No., Street, P.O. Box or Rural Route) 

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

L 

oe 

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] 

3000 Pearl St. BLK, Clayton, MI 49235

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 

[OO Poverty Exemption 

[J Taxable Value Only {calculation} 

[1 Disabled Veterans Exemption 

[I] Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[3 Exemption from Taxation {other than the denial of a 

{1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Site may be 

a duplicate location with HD5-901-0940-00 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [I] Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: [_] March 

[1 July 

[] December 

If No, check the applicable reason(s): 

[8 Not required to attend 

O 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 Uncapping

TER 

er 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

HD5-113-4050-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

Current Assessed Value {also known as State Equalized Value) as established by the BOR: 

15,300 

Current Taxable Value as established by the BOR: 

15,300 

What do you believe is the fair market value (also known as True Cash Value)? 

0.00 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

0.00 

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 Dep't 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) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

ml 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if improved property, how is the property currently being used? 

Ifimproved property, for what use was the property designed?

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 

[| 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[Yes 

[A 

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 Jove 

of 

a

bh 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

“ 

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

FROM: HUDSON TOWNSHIP ASSESSOR 

oR 

PARCEL IDENTIFICATION 

_ 

6440 CENTENNIAL RD 

: 

1 

42.4050- 

| 

TECUMSEH, MI 49286 

< Qo 

PARCEL NUMBER: 

HD5-113-4050-00 

" 

99 

PROPERTY ADDRESS: 

3000 PEARL ST BLK 

& 

CLAYTON, MI 49235 

[e) 

§ 

B 

WNER 'S NAME & 'ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

RO 

PRINCIPAL RESIDENCE EXEMPTION 

> ot 

I 

LS 

v4 Exempt As "Homeowners Principal Residence”: 

.00% 

* 

*AUTO**MIXED AADC 493 

= 

; 

. 

" 

AMERICAN TOWERS LLC 

G 

% Exempt 

As Qualified Agricultural 

Property”: 

00% 

Bl 

ER TAX 

XX 

&° 

Eee “MBT Industrial Personal” 

00% 

ATLANTA, 

GA 31139-0597 

Re % 

xempt As "MBT Commercial Personal": 

.00% 

iptables 

te 

ee 

Dy 

Exempt As "Qualified Forest Property”: 

[] Yes 

No 

Exempt As "Development Property”: 

[J Yes 

No 

LEGAL DESCRIPTION: 

LD DES AS COMM AT THE E1/4 COR OF SEC 13 T7S RYE & E1/4 COR BEING LOC NOOA05'06"E 2666.98 FT FROM THE SE COR 

OF SD'SEC TH S89439'16"W 682.81 FT ALG THE E-W 1/4 LI OF SD SEC AS MONUMENTED TO THE CNTRLI OF PEARL ST (66 FT 

WD) TH S00*35'00"E 386.23 FT ALG SD CNTRLI TO THE POB TH CONT S00"35'00"E 60 FT ALG SD CNTRLI TH S00749'16"W 

21045 FT ALG THE N LI OF RAILROAD ST (80 FTWD) TH S00MO'00"E 54.27 FT TH S80A4916"W 316.79 FT TH NO0"05'44"W 

308.19 FT TH N89"25'00"E 150 FT TH S47/00'46"E 164.37 FT TH N89A50'00"E 250 FT TO POB (SURVEY 2.14 AC) 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

wo 

} 

; 

LenAr® 

€ 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commercial 

I—— 

The change in taxable value will increase/decrease your tax bill for the 2025! 

GURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

§ 

PROSAMOUNT | ZUOUNTYET zy75 | 

 GORREMTYERR 

1. TAXABLE VALUE: 

15,300 

15,300 

2. ASSESSED VALUE: 

: 

15,300 

15,300 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4: STATE EQUALIZED VALUE (SEV): 

15,300 

15,300 

0 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

E 

Fire 2025 inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

7 Phone: 

Email Address: 

1] 

RACHELE WILLIAMS 

(517) 7569-6228 

CGRMM3@AOL.COM 

review will meet at the following dates and times:

AMERICAN TOWER® 

CORPORATION 

PROPERTY TAX DEPARTMENT 

Statement of Agency 

Taxpayer hereby appoints BDO USA, PC as agent for the purpose of filing 

real estate and personal property statements, renditions, or returns and/or 

assessment appeal applications or petitions for review of valuation with all 

counties, appraisal districts and/or Assessment Appeal Board, Board of 

Review, or Board of Equalization, appearing before said Board(s), 

examining any records and discussing with the appropriate governmental 

authority the assessment of any property owned by the taxpayer. 

This agency shall remain in effect until written notice of termination is issued 

by an officer of the company. 

American Tower Corp. and all subsidiaries 

Name of Taxpayer 

- 

c 

Doug Braun 

a» Se 

Name 

Signaturé” 

Sr. Tax Manager 

Title 

Date 

ubscribed 

and sworn before me on this 22 day of 

__,) Yun 

A038 

( Si yes Lenton. 

Notary Public

2929 Allen 

BDO 

2 tr 

Houston, T

Mic1Can TAX RI

pO fox 30 2

Lansing 

M 

| 

PERSON

ATC

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