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25-002131.pdf

Timoth M Kelems, Petitioner V Township Of Plainfield, Respondent · 25-002131-TT

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Page 1

RECEIVED 

AUG 0 

1 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DiRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-002131 

Section 1: Respondent’s Contact Information 

First Name 

M.I 

Last Name 

Plainfield Township 

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

PO Box 25 

City or Town 

State 

ZIP Code 

Rogers City 

MI 

149779 

Telephone “989-7 34-3555 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

info@assessingoffice.com 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.1. 

Last Name 

Allan/Cara/Kelli 

Berg/Rose/Ableidinger 

irm Name (if any] 

. 

. 

mrt 

Assessing Office 

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

PO Box 25 

City or Town 

State 

ZiP Code 

Rogers City 

MI 

149779 

Telephone “989-734-3555 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

info@assessingoffice.com 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

m} Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

[ves 

[J No 

[#4 NotApplicante

Page 2

runt 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Respondent has calculated the true cash value based on the cost approach. The land 

value analysis and building calculation has been inculded with this answer. Respondent 

asserts that the values indicated by the coast approach fairly reflect the true cash value 

of the subject property. 

The March Board of Review did lower the valuation of the subject parcel to account for 

interior damage. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 7] Yes 

[i] No 

if yes, check which BOR Petitioner attended: [4 March 

[J Juty 

[] December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [4 Yes 

[No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [1 Yes 

[i] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[i] Yes 

[4 No 

if so, what s the {ssue date? 

IF PETITIONER |S APPEALING THE UNCAPPING OF TAXABLE VALUE

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[No 

If Yes, check which BOR Petitioner attended: |_| March 

[| July 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [0] Yes 

[WN] No 

If Yes, check which BOR Petitioner attended: 1 March 

[| July 

[| December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject properly be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you beiieve the classification should be: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information use the muitiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

073-B10-000-030-00 

Classification of Property: 

Real 

Personal 

(check one) 

rd 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

200,000 

Current Taxable Value as established by the BOR: 

200,000 

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

400,000 

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

200,000 

if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Page 4

Parcet Number 

070-023-200-020-00 

070-015-400-009-0C 

070-014-300-008-00 

070-014-300-020-00 

073-L60-998-007-00 

070-014-200-005-10 

072-010-300-027-00 

Street Address 

126 E MAIN ST 

3649 N MES 

322 N WASHINGTON AVE 

200 N WASHINGTON AVE 

4973 N MAIN ST 

3890 M65 

7065 JOSE LAKE DR 

Sale Date 

10/27/2022 

10/20/2023 

12/7/2022 

8/30/2022 

§/28/2023 

5/8/2023 

2/15/2023 

Ptainfield Township-2025 ECF Analysis Commercial Hale 

Sale Price 

Instr. 

Adj. Sale$ 

Cur. Appraisal 

35000 WD 

55000 WD 

25000 WD 

100000 WD 

55000 WD 

400000 WD 

525000 WD 

35000 

55000 

25000 

100000 

55000 

4080000 

525000 

72806 

83303 

26370 

95081 

45348 

257046 

250930 

Land + Yard 

Bldg. Residuat 

7586 

16500 

11285 

10635 

15416 

77998 

135580 

27414 

28500 

13735 

89365 

39584 

322002 

389420 

CostMan. $ 

122593.985 

125669.5507 

28392.85714 

156733.0827 

56263.15789 

336556.391 

216823.3052 

E.C.F. FloorArea 

$/Sg.ft. 

ECFArea 

Other Parcelsin Sale 

0.224 

0.307 

0.434 

0.583 

0.704 

0.957 

1.786 

0.719 

2328 

1824 

468 

2798 

2100 

6400 

5428 

1177577 201 

2110746 201 

29.34828 201 

31.96173 201 

18.84852 201 

50.31281 201 

71.74282 201 

For 2025, use 0.72 for Plainfield Twp Commercial 

Land Table 

COMMERCIAL HALE 

COMMERCIAL HALE 

COMMERCIAL HALE 

COMMERCIAL HALE 

COMMERCIAL HALE 

COMMERCIAL HALE 

JOSE LAKE FRONTAGE 

Property Class 

201 

201 

201 

201 

201 

201 

201

Page 5

Parcel Number 

070-014-300-009-00 

476-015-400-628.75 

©70-015-40C-028-00 

070-014-300-620-00 

Street Address 

322N WASHINGTON AVE 

1485 

85 

200 4 WASHINGTON AVE 

SateDate 

Sale Price 

fnstr. 

12/7/2022 

1812022 

8/15/2023 

8/30/2022 

25000 WO 

10000 WD 

40000 WD 

100000 WO 

Adj. Sale$ 

Cur. Appraisal 

25000 

10000 

20008 

100000 

26970 

10099 

36971 

95081 

Land Residual 

9895 

10008 

15079 

14202 

Plainfield Township-2025 Land Value Analysis Commercial Hale: 

Effec. Front 

Depth MetAcres 

Doliars/FF 

DollarsfActe 

 Actualfront 

ECFArea 

Liber/Page 

Est lsnoValue 

 Vecanuimproved 

11265 improved 

10099 Vacant 

12080 improved 

9183 improved 

114.953407 

© 103.085048 

122.963409 

93.705923 

185 

192 

192 

128 

0425 

§ 

0388 

§ 

0.463 

$ 

0283 

$ 

3 

150 

ES 

97 

123 

2328235294 

100 201 

2022007158 

2577319588 

88 201 

2022-002477 

32568.03458 

105 201 

2023-03157 

28965.27778 

98 201 

2022005278 

Far 2025, use $114/faat for Commerical Hate 

Other Parcels in Sale 

Land Table 

COMMERCIAL HALE 

COMMERCIAL HALE. 

COMMERCIAL HALE 

COMMERCIAL 

HALE 

201 

203 

Rate Graup 1 

MESH 

MES 

MBS N 

MESN

Page 6

parcel Number: 

073-810-000-030-0C 

Jurisdiction: 

PLAINFIELD TOWNSHIP 

County: 

TOSCO 

Printed 

on 

07/25/2025 

Grantor 

’ 

Grantee 

or 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prenc. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

"670570372022 

Cx 

21°NOT USED/GTHER 

2024-002504 

NOT VERIFIED 

RET 

13,7500 

07/0 

WD 

09-FAMILY 

313/849 

"OTHER 

0.0 

HALE PROF BLDG LLC 

HALE YES PROPERTIES LLC 

Property Address 

Class: COMMERCIAL-IMPROV 

(Zoning: 

NSC 

Date 

Status 

116 

S CHURCH 

ST 

School: 

HALE AREA SCHOOLS 

PRE. 

0% 

MED 

‘Owner's Name/Address 

HALE YES PROPERTIES LLC 

20815 MERIDIAN 

025 Est TCV 437,717 TCV/TFA: 

83708 

Grosse 

Ile 

MI 

48138 

xX 

Improved 

Vacant 

Land Value Estimates 

for 

Land 

Table CH.COMMERCIAL HALE 

Ter 

SI 

py 

Br 

.- 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

J. 

Ep 

- 

¥ 

- 

GOOD 

HEARD 

SU 

198.00 

164.00 

1.0000 

1.0823 

114 

100 

24,430 

Tax 

Description 

Gravel 

Road 

198 

Actual 

Front 

Feet, 

0.75 

Total Acres 

Total 

Est. 

Land Value 

= 

Paved Road 

oe 

rr 

= 

= 

ri 

SU 

Storm Sewer 

Sidewalk 

BRINKMANS ADDITION 

TO 

THE VILLAGE 

OF HALE 

LOT 

30 

TO 32 INCL 

Comments/Influences 

Land Improvement 

Cost Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

Water 

D/W/P: Asphalt Paving 

3.17 

24000 

47 

35,758 

Sewer 

Total Estimated Land Improvements True Cash Value 

= 

35,758 

Electric 

Gas 

Curb 

Street 

Lights 

Standard Utilities 

Underground Utils. 

Topography of 

Site 

Level 

Rolling 

Low 

High 

Landscaped 

Swamp 

Wooded 

Pond 

Waterfront 

Ravine 

Wetland 

[SR 

Flood 

Plain 

Year 

Tend 

TTT 

Building 

- 

Assessed 

"Board 

of! 

Tribunals. 

Taxable 

Value 

Val 

Value 

Review 

Other 

value 

when 

that 

12028 

2 

1010s 

CTR0% 00 

, 800 

"00, GoM 

E11 

Fool) 

: 

0/63/2018 

’ 

CTT 

Ten, 00 TAT Boe 

- 

TTTTIEg 160C 

The Equal 

"Copy 

TAF 08/15/2007 

CREE 

TTT 

SI 

UN 

a 

do 

Licensed 

To: 

Township 

of Plainfield, 

TAF 10/07/2004 

i 

0 

a 

+42, 

0008 

County of 

losco, 

Michigan 

130,100 

136,622C 

«** 

Information 

herein deemed reliable 

but 

not guaranteed*”*

Page 7

*** 

Information 

herein deemed reliable 

but 

not guaranteed 

** 

Commercial/Industrial Building/Section 

1 

of 

1 

Parcel Number: 

073-B10-000-030-00C 

Printed on 

07/25/2025 

Desc. 

of Bldg/Section: 

<LLLL 

Calculator 

Cest Computations 

>>>>> 

Calculator Occupancy: 

Medical 

~ 

Office Buildings 

Class: 

C 

Quality: 

Average 

EiEes TET 

- 

onstruction Cost 

Stories: 

1 

Story 

Height: 

12 

Perimeter: 

0 

Floor lan aveatts 

1s 

High ~~ 

Bbove Ave. 

| 

Ave. 

'X 10W 

Base Rate for Upper Floors 

= 171.84 

Stories 

Above 

Grd: 

1 

** 

 ** 

Calculator 

Cost 

Data 

** 

*%x 

Average 

Sty Hght 

12 

Quality: 

Average 

(10) 

Heating system: 

Zoned A.C. 

Warm 

& Cooled Air 

Cost/SqFt: 

42.21 

100% 

Bsmnt Wall Hght 

Heat#l: 

Zoned A.C. 

Warm 

& Cooled Air 

100 

Adjusted Square 

Foot Cost 

for Upper 

Floors 

= 214.05 

. 

—Heat#2: 

Zoned A.C. 

Warm 

& Cooled Air 

0% 

Depr. 

Table 

1.75% 

Ave. 

SqFt/Story: 

5212 

Total 

Floor Area: 

5,212 

Base Cost 

New 

of 

Upper 

Floors 

= 

1,115,629 

Effective 

Age 

43 

Ave. 

Perimeter 

Physical 

%Good: 

47 

Has Elevators: 

Reproduction/Replacement 

Cost 

= 

1,115,629 

Func. 

%Good 

100 

Bff.Age:43 

Phy. %Good/Abnr. 

Phy. /Func. /Econ. /Overall $Good: 

47 

/100/100/100/47.0 

Economic 

Good: 

100 

“%% 

pasement 

Info 

*** 

Total 

Depreciated Cost 

= 

524,348 

5 

A 

Area: 

1972 

soar Bail 

Perimeter: 

ECF 

(COMMERCIAL HALE) 

0.720 

=> 

TCV 

of Bldg: 

1 

= 

377,529 

nn 

Type: 

Replacement Cost/Floor Area= 

214.05 

Est. 

TCV/Floor Areas 72.43 

Overall 

Bldg 

Heat: 

Hot 

Water, 

Radiant 

Floor 

Height 

ron 

mim 

~ 

* 

Mezzanine 

Info 

* 

Commen 

Area 

#1: 

Type 

#1: 

Area 

#2: 

Type 

#2: 

* 

Sprinkler 

Info 

* 

Area: 

Type: 

Average 

“i 

Excavation/Site 

Prep: 

- 

(7) 

Interior: 

(11) 

Electric and Lighting: 

{3%} 

Miscellaneous: 

"12) Foundation 

Footings 

(8) 

Plumbing: 

mem 

SR. 

inn 

— 

Outlets: 

Fixtures: 

X 

Poured Conc 

Brick/Stone 

Block 

Many 

Average 

: 

Few 

en 

Gdn 

— 

. 

a! 

Above Ave. 

Typical 

¢ 

None 

Few 

Few 

. 

: 

Average 

Average 

Total 

Fixtures 

Urinals 

Many 

Many 

3-Piece 

Baths 

Wash Bowls 

Unfinished 

Unfinished 

2-Piece Baths 

Water 

Heaters 

Typical 

Typical 

Shower 

Stalls 

Wash 

Fountains 

SE 

SSR. 

— 

— 

ITpilets 

Water Softeners 

Flex Conduit 

Incandescent 

ee 

| 

Rigid Conduit 

Fluorescent 

a 

Structure: 

Armored Cable 

Mercury 

(40) 

Exterior Wall: 

- 

Non-Metalic 

Sodium Vapor 

- 

eer 

- 

(9) 

Sprinklers: 

Bus 

Duct 

Transformer 

Thickness 

Bsmnt 

Insul. 

i 

(13) Roof Structure: 

 Slope=0 

or 

Cover: 

(10) 

Heating 

and Cooling: 

Gas 

{Coal 

Hand 

Fired 

_ 

i 

- 

ail 

{Stoker 

{Boiler 

Roof Cover:

Page 8

07/25/2025 

10:02 

AM 

Valuation 

Report 

ld Twp 2025 

073~B10-000~030~00 

Property Class: 

201 

Map 

#: 

2025 

Est. 

T.C.V. 

PLAINFIELD TOWNSHIP 

HALE 

YES 

PROPERTIES 

LLC 

116 

S 

CHURCH 

38T 

HALE, 

MI 

48739 

Land Value Estimates 

for Land Table CH.COMMERCIAL HALE 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

GOOD 

HARD 

SU 

198.00 

164.00 

1.0000 

1.0823 

114 

100 

24,430 

198 Actual 

Front 

Feet, 

0.75 

Total 

Acres 

Total 

Est. 

Land Value 

= 

24,430 

Land 

Improvement 

Cost 

Estimates 

Description 

Rate 

Size 

% 

Good 

Cash Value 

D/W/P: 

Asphalt 

Paving 

3.17 

24000 

47 

35,758 

Total 

Estimated 

Land 

Improvements 

True 

Cash Value 

= 

35,758 

Cost 

Estimates 

for Commercial/Industrial 

Building/Section: 

1 

Built 

1972 

Costs 

are 

taken 

from 

the Medical 

- 

Office 

Buildings 

cost 

schedules. 

LLL 

Calculator 

Cost 

Computations 

>>>>> 

Class: 

C 

Quality: 

Average 

Stories: 

1 

Story Height: 

12 

Perimeter: 

0 

Base Rate 

for Upper 

Floors 

= 

171.84 

{10} 

Heating 

system: 

Zoned 

A.C. 

Warm 

& 

Cooled 

Air 

Cost/SqFt: 

42.21 

100% 

Adjusted Square 

Foot 

Cost 

for 

Upper 

Floors 

= 

214.05 

Total 

Floor Area: 

5,212 

Base 

Cost 

New 

of 

Upper 

Floors 

= 

1,115,629 

Reproduction/Replacement 

Cost 

= 

1,115,629 

Eff .Age:43 

Phy. %Good/Abnr. 

Phy. /Func./Econ. /Overall %Good: 

47 

/100/100/100/47.0 

Total 

Depreciated 

Cost 

= 

524,346 

ECF 

(COMMERCIAL 

HALE) 

0.720 

=> 

TCV 

of 

Bldg: 

1 

= 

377,529 

Replacement 

Cost/Floor Area= 

214.05 

Est. 

TCV/Floor Rrea= 

72.43 

Total 

Estimated True 

Cash Value 

of Commercial/Industrial 

Buildings 

= 

377,529 

2025 

Est. 

T.C.V. 

073-B10-000-030-00 

= 

437,717 

Est. 

TCV/Total 

Floor Area 

= 

83.98, 

Most 

recent 

sale 

07/01/1983 

for 

13,750 

2024 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

c.p.I 

171,200 

171,200 

171,200 

149,100 

3.10 

2025 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

28,800 

0 

0 

50, 900 

9] 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

~>Taxable<- 

PRE/MBT 

218,900 

200, 000 

200,000 

153,722 

200,000 

0

Page 9

4/10/2025 

© 

2025 BOARD OF REVIEW DECISION 

FROM 

Assessing Department 

Plainfield Township 

P.O Box 25 

Rogers City, Mi 49779 

MAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL. 

PROPERTY IDENTIFICATION: (Parcel Code required. 

Praperty address 

and legal description optional} 

HALE YES PROPERTIES LLC 

a 

qq 

© 

073-B10-000-030-00 

16 S CHURCH ST 

20815 MERIDIAN 

Grosse le M1 48138 

BRINKMANS ADDITION TO THE VILLAGE OF HALE LOT 

30 TO 32 INCL 

‘HIS PROPERTY IS CLASSIFIED AS 

201 

(COMMERCIAL-IMPROVED) 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 073-B10-000-030-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

AGREE, INTERIOR DAMAGE LOWERED A/V AND T/V 

2025 

ORIGINAL ASSESSED VALUE 

218,900 

| 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

200,000 

(1f the above amounts are the same, no revisions have occured) 

[2025 

ORIGINAL TAXABLE VALUE 

218,900 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

200,000 

| 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax 

Tribunal, by submitting a petition (available on their website at http:/www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real, 

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential 

Real, Timber - Cut Over Real, and Agricultural Personal Property, 

Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their

Page 10

Sed lin = 

~ ¢ 

Michigan Department of Treasury 

618 (Rev. 11-12) 

Rods 

Petition to Board of Review 

. This form is issued under the authority of PA. 

206 of 1893, as amended. Filing is voluntary, however you may nat appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owniar's Nama @lense Print of Type) 

+ 

Petiionar's Nant 

(If Other than Owmor. 

Please Pant or Type) 

Hale es Propedies LLC 

| 

Tiiaiy tasters 

Township or City 

_ 

] 

County 

RET 

Tommie 

. 

] 

The undersigned protests the assessed value and/or the tentative taxable value andfor the property classification andfor the qualified 

agricultural properly exemption of the following described property: 

Proparty ideniified (Parcel code required, Property address 4 legal gescriplion optional) 

Tt 

HES Curdn St 

RV 

a 

Hebe, WEED 

aE ND 

O00 

(O40 

1. PROTEST OF ASSESSMENT 

{Camplete this section for a protest of assessed value and/or tentative taxable valus) 

Assossod Amount 

Qvmer's Estimate of True Cash Valua 

[Terai Taxable Valu 

ol 

ZHHD 

TREY 

| SHY 

Ny 

2. PROTEST OF CLASSIFICATION 

. 

{Completa this section for a request to change the classification. The Board of Review must make their decision regarding classification in 

accordance with Seclion 211,34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a parlicutar 

classification has an that properly's status as a homeowner 

principal residence or qualified agriculiural property.) 

Classification of property on this yoar's assessment roll 

Classtication should be (check one of the following): 

i 

| Agricutturat 

: 

i Industrial 

r 

_ Timber Cutover 

C 

j Utility (Personal Property Gnly) 

, 

\ 

| Commercial 

1 Residential 

| 

; Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if the assessor has denied or changed the percenlage of the exemption from the 18 mils of local school operaling lax for qualified agricultural 

property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

UPON THE EXEMPTION FROM THE 18 SCHOOL DPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualfiod agricultural axemption granied by assessor (Entar 0 if axemption 

| Porcant qualiiod agricultural sxamplion tequesiad by pwasr (Enter 1001 Tol 

denied) 

| oxemplion requasted) 

4, REASON FOR PROTEST 

Stale reason(s) for protest of assessed value andor the lantative taxable value andfor classification and/or qualified agricultural praperly exemplion 

Built 

Hesatangrtiownmratiipand funtion. FRuaiame pies was 20a termi ante meat antivemnittor 

iwomiusymsuss. THe hdidingisaeuremy wrt remssionantindistdbe 

for iW 

as alfymt.

Page 11

Michigan Departinent 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 

2025-08 

[/ 

073-B10-000-030-00 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

i 

[1 

penied 

Assessed Value Changed From: 

| 

218,800 

fro. 

| 

ROE, poe 

| 

Record of Vote - Board or three member commiltee of board 

a 

a 

: 

5 

Member: 

[oF ves 

[J 

no / JIA 

Member: 

yes 

[JN 7 

Chairperson: Bj ves 

 [] 

No ia 

ember: 

[Vv 

Er 

e 

oo) 

© i 

7 

Reason for Board Action FTE 

0k DAMACE 

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 al 

P.0.Box 30232, Lansing, Mi. 48909. 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 - Cut Over Real, and Agricuitural Personal Property may be appealed by July 31. 

The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by ihe Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at waver. michigan.govitaxinb. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must stale the reason for its action below. 

218,900 

1, JOO 000 

Il 

Denied 

XM 

Tentative Taxable Value Changed From: 

Record of Vote 

- Board or three member committee of board 

JH | 

oF 

) 

—~ 

Member. 

[@ ves 

[] wid 

Chairperson: 

[5 ves 

[7] 

no 

—fs 

Member: 

vf 

ves 

[[] 

NO =e 

[4 

Reason for Board Action; 

TNTERIOL JAMACE 

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. Commercial Real, Industrial Real. Developmental Real, Commercial Personal, Industrial Personal and Utiity 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 Tax Tribunal forms are available at www.richigan.govitaxirib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[1 

Deniec 

[71 

classification Changed From: 

201 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[1 ves 

[J Nop 

Member: 

[J ves 

[7] 

No ms 

Member: 

[} ves 

[1] no Tamas 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classificalion. appeal 1s made by sending Form 2167 to the State Tax Commisson, 

 O Box 30471 

Lansing, 

Mi. 469089 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[I] 

Exemption Request Denied 

mM 

Exemption percent modified from 

% 

To: 

% 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[J ves 

[J 

NO

Page 12

L-4035a 

Parcel No. 073-B10-000-030-00 

‘Michigan Department of Treasury 

3128 {Rev. 11.13} 

2025 Taxable Value Calculations Worksheet 

Issued under authority of PA, 206 of 1893, Filing is mandatory, 

Petition No. 2025-11 

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes Taxable Value to change. 

Complete Section 

1 

if the B of R changes Capped Value. 

SECTION 1 

By Assessor 

By B of R 

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor.")................ = 

149,100 

149,100 

AMOUNE 

Of LOSSES .....oovvitiiiiiiis 

ieee 

eee eee eee = 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

Amount of Additions 

0 

0 

(See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for 

change to formula for Replacement Construction). 

2025 Capped Value 

= (2024 Taxable Value - Losses) 

X CPI 

+ Additions 

= 

149,100 

- 

0 

YX 

1.031 

+ 

0 

= 

153,722 

By B of R 

2025 Capped Value 

= 

153,722 

Complete Section 2 

if the B of R changes Assessed Value. 

SECTION 2 

By Assessor 

ByBofR 

2025 As58Sed Value ......oooooooi ooo = 

218,900 

200,000 

2025 Tentative SEV 

= 2025 Assessed Value X 2025 Tentative Equalization Factor 

= 

200,000 

xX 

1.000 

= 

200,000 

By Bof R 

2025 Tentative SEV = 

200,000 

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV. 

2025 Tentative Taxable Value = 

200,000

Page 13

Assessing Department 

P.O. Box 25 

Rogers City, Ml 49779 

Ieee bbe RE ge 

Ee ef? 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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