SBA Towers II LLC.pdf
Sba Steel II LLC Site Mi46795, Petitioner V Township Of Blair, Respondent · 24-003439-TT
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Ls acre? 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) 277(3), 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 ML. Last Name/Company Name SBA Towers II LLC, Site MI08910 Mailing Address (No., Street, P.O. Box or Rural Route) 8051 Congress Ave City or Town State ZIP Code Boca Raton FL 33487 Telephone Number Fax Number 713-407-3201 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information | First Name M.I. Last Name Brent D. Wornat Firm Name (if any) I pH ag k BDO USA i: 2 i Address (No., Street, P.O. Box or Rural Route) oJ 2929 Allen Pkwy., Floor 20 City or Town State ZIP Code Houston TX |77019 Telephone Number Fax Number 713-407-3201 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Bwornat@bdo.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [7] vest [] No** appealing? *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.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) [@ True Cash and Taxable Value [1 Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption [1 Uncapping of Taxable Value [3 Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [7 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Tower site is over valued. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 Did you protest the assessment at a Board of Review (BOR)? [I] Yes No If Yes, check which BOR you attended AND attach the BOR decision: [] March [1] duty [] December If No, check the applicable reason(s): [wi] Not required to attend [Hl] 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
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use tne multiple parce! form for additional, contiguous parcels. Parcel Identification Number: 28-02-898-802-00 Classification of Property: Real Personal (check one} Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 100,100 Current Taxable Value as established by the BOR: 80,955 What do you believe is the falr market vaiue (also known as True Cash Value)? 92,000 Multiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value. 46,000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 46,000 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) 0 Agricultural Commercial industrial Residentlai 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?
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Ire 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 [i] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [Vi] 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 o Petitioner or AttorneyfAuthorized Representative’s Signature: BH rr Isl
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Michigan Deperiment of Treasury, 1019 (Rev, 11-23) 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) Li Soc.211.34¢, as amanda. This Is a model assessment nolice 10 be used by he local assessor. FROM BL AIR TOWNSHIP ASSESSING DEPARTMENT 2121 CO RD 633 GRAWN, MI 49637 PARCEL IDENTIFICATION PARCEL NUMBER: 28-02-898-802-00 PROPERTY ADDRESS: 5600 CURTIS RD TRAVERSE CITY, MI 49685 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION FHF SAAUTOR *MIKED ARDC 493 py % Exempt As "Homeowners Principal Residence": 00% fs TONERS ar Lr S— § G da % Exempt As "Qualified Agricultural Property™ 00% 8051 CONGRESS AVE oY % Exempt As "MBT Industrial Personal": 00% BOCA RATON, FL 33487-1307 4 " 9 ' % Exempt As "MBT Commerclal Personal": 00% RLY ETL LETT EET TR FF BUTE FU TL ET FT LLY NT Exempt As "Qusllied ForostPropery” [] Yes [X] No Exempt As "Development Property": a Yes xX No LEGAL DESCRIPTION: 230' GUYED CELL TOWER ON LEASED LAND SITE #8910 5600 CURTIS RD, 28- 02+ 008-018-00 : ~ ACCORDING TO MCL. 211.34c THIS PROPERTY IS CLASSIFIED AS: 210 (COMMERCIAL BUILDING ON LEA PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 210 (COMMERCIAL BUILDING ON LEA CHANGE FROM PRIOR AMOUNT CURRENT TENTATIVE : ; PRIOR YEAR TO YEAR: 2023 AMOUNT YEAR: 5p: CURRENT YEAR 1. TAXABLE VALUE: 77,100 80,955 3,855 2. ASSESSED VALUE: 77,100 100 23 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV). Aa 77,100 100,100 23,000 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason(s): Market Adjustment The 2024 Inflation rate Multiplier is: 1.06 Questions regarding the Notice of Assessment, Taxable Valuation, and Properly Classification may be directed to the Following: Name; WENDY L WITKOP Phone: 231-276-9263 Emall Address: ASSESSOR@BLAIRTOWNSH IPML.GOV March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 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
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SBA Towers Il, LLC To: MICHIGAN TAX TRIBUNAL T16170 Check Number: 2296190 Date: 05/22/2024 Itvoice Number Invoice Date Description Gross Amount Taxes Withheld Net Amount MI08910PTAX48345 05/22/2024 Fee $250.00 $0.00 $250.00 $250.00 $0.00 $250.00
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