Evidence_Docket 26-001154.pdf

Mark C Stoll Petitioner V Township Of Argentine Respondent · 26-001154-TT

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Mark Stoll 

10475 Rolston Rd 

Byron, MI 48226 

July 14, 2026 

Michigan Tax Tribunal 

 

Re: Resubmission of Evidence 

Petitioner: Mark Stoll 

Respondent: Township of Argentine 

MTT Docket No.: 26-001154 

Property/Parcel No.: 10475 ROLSTON RD, Byron, MI / 01-21-100-021 

Hearing Date: Hearing Date TBD 

Dear Tribunal Clerk: 

Please accept this correspondence and the attached documents as the resubmission of 

evidence in the above-referenced matter. This submission is being provided in response to 

the Tribunal Clerk’s letter advising that a hearing will be scheduled and that copies of all 

evidence must be submitted to the Michigan Tax Tribunal and served on the opposing party 

at least 21 days before the hearing date, even if the documents were previously submitted 

to the local Board of Review or the Michigan Department of Treasury. 

Attached are copies of the documents and evidence that we intend to rely upon in support 

of our position at the hearing. These materials are being resubmitted for the Tribunal’s file 

and, on the same date, a copy is being sent to the opposing party as required. 

The enclosed evidence includes the following: 

 

Evidence – Comparable Sales 

 

Property Tax Appeal Petition Form 

 

Copy of Notice of Assessment from Argentine Township 

 

Copy of Petition to Argentine Township Board of Review 

 

Copy of Argentine Township Board of Review Decision 

Please contact me if any additional information is needed or if there are any issues with this 

submission. 

Sincerely, 

 

Mark C. Stoll

cc: Township of Argentine 

Enclosures: Evidence Packet 

Certificate/Confirmation of Service 

I certify that on July 14, 2026, a copy of this cover letter and the attached evidence packet 

was sent to Township of Argentine by email (assessor@argentinetownship.com) and to 

ARGENTINE TWP ASSESSOR 9048 SILVER LAKE ROAD, LINDEN, MI 48451 by U.S. Mail. 

 

Mark C Stoll

Home sales from zipcode 48418 similarly sized. Our home remains the 

highest sale price. The second highest sold Oct 2025 for $360,000.

Home sales in Genessee County similarly sized. Our property remains 3rd

highest sale price with somewhat comparable properties. The two that sold 

for a higher price have substantially more acreage and massive 

outbuilding/pole barns (which we do not have).

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

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. 

Section 1: Petitioner’s Contact Information 

First Name 

 

M.I. 

Last Name/Company Name 

 

 

Mailing 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 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

 

M.I. 

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 

parcels are you 

appealing? 

If you are appealing more than one parcel, are they contiguous or adjoining? 

 Yes* 

 No** 

*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] 

 

 

Taxing Authority (City or Township) 

County 

 

 

 

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. 

MARK

C

STOLL

10475 ROLSTON RD

BYRON

MI

48418

734-444-5041



10475 ROLSTON RD

ARGENTINE TOWNSHIP

Genesee

STATE OF MICHIGAN

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply)

 True Cash and Taxable Value 

 Poverty Exemption 

 Taxable Value Only (calculation) 

 Disabled Veterans Exemption 

 Uncapping of Taxable Value 

 Eligible Manufacturing Personal Property (ESA) 

 Exemption from Taxation (other than the denial of a 

Principal Residence or Qualified Agricultural Exemption) 

 Classification 

Section 5: Explain the Reason for this Appeal 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? 

 Yes 

 No 

If Yes, check which BOR you attended AND attach the BOR decision: 

 March 

 July 

 December 

If No, check the applicable reason(s): 

 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 Uncapping 

Did you request a poverty exemption at the BOR? 

 Yes 

 No 

If Yes, check which BOR considered your application AND attach the BOR decision: 

 March 

 July 

 December 

If No, explain why: 



In 2025 our assessed value and taxable value both = 213,500. We received our 2026 Notice of Assessment, Taxable Valuation, and Property 

Classification with the following tentative changes: 

• Tentative taxable value increase from 213,500 to 219,264; an increase of 2.70% or 5,764). 

• Tentative assessed value from 213,500 to 265,300; an increase of 24.26% or 51,800 (with an assessor change reason 

 "market adjustment") 

 

A meeting with the Township Board resulted in a review decision to adjust the 2026 tentative assessed value. Increasing from the 2025 

amount of 213,500 to 245,300; an increase of 14.89% or 31,800. 

 

This assessed value suggests fair market value of our property at $490,600. The tentative assessed value increase of 14.89% is over inflated 

and excessive. The change reason of market adjustment is not supported by actual sales data of similar properties in our zip code or in 

Genesee County. 

 

See attached documentation of property sales within our zip code and within Genesee County. In our zip code, our property remains the 

highest sale price of properties that are somewhat comparable at $411,000 (the second highest being at $360,000). 

 

In Genesee County, our property remains the third highest sale price with homes that are somewhat comparable. The two homes in Genesee 

County that sold for a higher price have substantially more acreage and massive outbuilding/pole barns (which we do not have). 

 

Other considerations and support that the tentative assessed value is inflated: 

• We have only owned our property since March 26, 2024. In such a short time, the taxable value and assessed value should be more aligned. 

• The average home value in Michigan has increased by about 3.4% to 3.8% over the past year, depending on the data source and timeframe. 

 • Zillow reports the average Michigan home value at $254,230, up 3.8% year-over-year through February 28, 2026 Zillow. 

 • Redfin shows a slightly lower but still positive change: $259,900 median sale price, up 3.4% in February 2026 Redfin. 

 • Other market summaries note similar growth rates citing 3.0% to 3.4% increases in 2025–2026 Norada Real Estate Investments+1.

2026





STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

 

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

 

 

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: 

 

 

Current Taxable Value as established by the BOR: 

 

 

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

 

 

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

 

 

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) 

 

 

 

 

Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 

 

 

 

 

 

 

 

 

 

What do you believe is the property’s classification? 

Real Personal (check one) 

 

 

 

 

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? 

 

 

 

 

 

 

 

 

 

 

 

 

 

01-21-100-021





245300

219,264

411,000

205,500

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

 

Fee Information 

 

Signature *Required 

Petitioner or Attorney/Authorized Representative’s Signature: 

 

/s/ 

 

 

 

 

 

 

 

 

 

 

 

 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

 

 Yes 

 No 

 

Are you appealing ONLY the denial of a Poverty Exemption? 

 

 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. 

 





STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

PAPER FILING INSTRUCTIONS FOR 

VALUATION/EXEMPTION/CLASSIFICATION APPEAL 

 

Follow these instructions for filing this small claims petition. For any questions that are 

not answered in these instructions, see the Tribunal’s website at 

www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. 

 

Mail the completed form and filing fee (if one is required) to: Michigan Tax Tribunal, 

P.O. Box 30232, Lansing, MI 48909. 

 

Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or 

entity filing the appeal. 

 

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

Petitioner does not have to be represented by an attorney or authorized representative 

to file an appeal with the Tribunal. If Petitioner is represented, provide all contact 

information for the attorney or authorized representative. If Petitioner elects to have an 

attorney or authorized representative, only the attorney or authorized representative will 

receive notices and documents from the Tribunal. 

 

IMPORTANT: If the contact information for Petitioner, or the attorney or authorized 

representative, if listed, includes an email address, the Tribunal will use that email 

address to electronically serve all future documents issued by the Tribunal. A request by 

Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic 

service once an email address is provided must be made in writing. 

 

Section 3: Subject Property Information: 

 How many parcels are you appealing: List the number of parcels under 

appeal. 

 Are they contiguous or adjoining: If multiple parcels are being appealed, 

indicate whether the parcels are adjoining. If multiple parcels are being appealed, 

a separate petition must be filed for each non-adjoining parcel being appealed. 

 Property Address: Provide the address of all properties being appealed. 

 Taxing Authority: Provide the name of the city OR township (not both) where 

the property is located. 

 County: Provide the name of the county where the property is located. 

 

Section 4: Issues Being Appealed: Check all issues being appealed. 

 

Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal.

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

Section 6: Jurisdictional Issues: 

 Year(s) you are appealing: List the tax year(s) being appealed. If more than one 

year is being appealed, explain the reason(s). 

 Did you protest the assessment at a Board of Review (BOR): Indicate 

whether Petitioner protested the assessment to a BOR. 

 If Yes, check which BOR you attended: Check which month Petitioner 

attended the BOR. 

 If No, check the applicable reasons: If Petitioner did not attend a BOR, indicate 

why you did not attend. 

 Did you request a Poverty Exemption at the BOR: Indicate whether Petitioner 

requested a poverty exemption at the BOR. 

 If Yes, check which BOR considered your application AND attach the BOR 

decision: If Petitioner requested a poverty exemption at a BOR, indicate which 

month the exemption was requested at the BOR. 

 If No, explain why: If Petitioner did not request a poverty exemption at a BOR, 

explain the reason(s) the poverty exemption was not requested at a BOR. 

 

Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels, 

if necessary. True cash value is the property’s “usual selling price” or market price. 

Taxable Value is the lesser of the property’s State Equalized Value or its capped value. 

Taxable value may only increase by the rate of inflation or 5% (whichever is less) in a 

given year, unless there are additions to the property. 

 

 Parcel Identification Number: Each parcel number being appealed must be 

listed. 

 Classification of Property: Check the classification of the property being 

appealed. 

 Current Assessed Value (also known as State Equalized Value) as 

established by the BOR: Provide the current state equalized value (which is 

50% of the true cash value), for the year(s) under appeal. (NOTE: this 

information can be found on the Notice of Assessment or from the decision of the 

BOR). 

 Current Taxable Value as established by the BOR: Provide the current 

taxable value, for the year(s) under appeal. (NOTE: this information can be found 

on the Notice of Assessment or from the decision of the BOR). 

 What do you believe is the fair market value: List what Petitioner believes is 

the value of the property. 

 Multiply the True Cash Value by .5. This is your contention of Assessed 

Value: Property tax in Michigan is based on 50% of the true cash value of the 

property.

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

 If you believe the Taxable Value differs from your contention of Assessed 

Value, enter your contention of Taxable Value: List Petitioner’s belief of the 

taxable value of the property for each tax year at issue. 

 

*If a parcel is being appealed for multiple years, provide the information for each year, 

for each parcel under appeal. Use a separate sheet of paper, if necessary. 

 

Section 8: Classification Information 

 Parcel Identification Number: Each parcel number being appealed must be 

listed. 

 Current Classification of Property as Established by BOR: Check the 

classification of the property being appealed. 

 What do you believe is the property’s classification: Check what you believe 

the classification of the property is. 

 If improved property, how is the property currently being used: Explain the 

current use of the property. 

 If improved property, for what use was the property designed: Explain what 

the property was designed to be used for. 

 

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: If the property at issue has a 

principal residence exemption of 50% or more at the time of the filing of the 

petition, no fee is required. 

 Are you appealing ONLY the denial of a Poverty Exemption: There is no fee 

for filing a poverty exemption appeal. However, if you are filing both a valuation 

and poverty exemption appeal, you must still pay the filing fee due for the 

valuation portion if you answered “no” to the question above. 

 

Use the chart on the petition form to determine the fee. Add $25 for each additional, 

adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is 

more than one adjoining parcel under appeal, use the parcel with the highest State 

Equalized Value or Taxable Value in contention for the base fee. If filing multiple 

petitions, a separate payment must be made for each individual appeal or petition. 

Checks, money orders, or other draft payments must be made payable to the State of 

Michigan. 

 

Signature: A signature by Petitioner, if unrepresented, or Petitioner’s attorney or 

authorized representative, if represented, is required.

STATE OF MICHIGAN

 

GRETCHEN WHITMER 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING

ORLENE HAWKS 

DIRECTOR 

 

 

REMINDERS: 

 

Pursuant to TTR 277, Petitioner shall provide the Tribunal a copy of the notice or 

action taken by the local board of review or other unit of government. 

 

You must submit the original, signed completed petition form to the Tribunal. You 

should also keep a copy for yourself. 

 

Multiple Parcel Attachment to Petition Form: Only use this form if you are appealing 

multiple contiguous (adjoining) parcels in the same appeal. Additional copies of this 

form can be used, as needed. If you are appealing only one parcel, disregard this form. 

See above instructions on Valuation Information for Each Parcel under Appeal. 

 

It is your responsibility to provide the Respondent (i.e., unit of government) or 

Respondent’s attorney or authorized representative, with a copy of any attachments 

submitted with the petition form. The Tribunal will not forward a copy of any attachments 

to the respondent (i.e., opposing party). TTR 287 states that failure to provide the 

copies to the respondent at least 21 days in advance of the hearing may result in 

the exclusion of the attachments. 

 

The respondent will have an allotted period of time to respond, after which time the case 

will be ready for a hearing. The Tribunal will send a notice of hearing to the parties no 

less than 45 days in advance of the hearing. To check the status of your appeal, visit 

our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.

Reference MTT Docket No. 26-001154 

 

In response to the Order of Default notification. Please find the following three documents: 

 A copy of the Notice of Assessment from Argentine Township with 2026 tentative 

taxable and assessed values 

 A copy of the Petition to Board of Review to protest the tentative assessed value 

 A copy the Argentine Township Board of Review Decision 

 

 

Thank you, 

Mark C Stoll and Patricia Stoll

Michigan Department of Treasury, 

1019 (Rev. 10-25) 

THIS IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

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

FROM DENNIS A JUDSON, MAAO

PARCEL IDENTIFICATION 

ARGENTINE TWP ASSESSOR 

PARCEL NUMBER: 

01-21-100-021

9048 SILVER LAKE ROAD 

PROPERTY ADDRESS: 

LINDEN, Ml 48451 

10475 ROLSTON RD 

BYRON, Ml 48418 

198 

SCHOOL DISTRICT CODE: 

78020 

EXEMPTIONS 

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

*********AUTO**S-DIGIT 48473 

T2 

P1 

### 

STOLL, MARK C 

STOLL, PATRICIA R 

10475 ROLSTON RD 

% Exempt As "Homeowners Principal Residence": 

% Exempt As "Qualified Agricultural Property": 

BYRON, MI 48418-9089 

•11 I I I I I 1111111111 I 11111111 I I• I I I• 111, 11, 11, 111111111111 I I• 111111 

LEGAL DESCR IPTION: 

% Exempt As "MBT Industrial Personal": 

% Exempt As "MBT Commercial Personal": 

Exempt As "Disabled Veteran or Surviving 

Spouse": 

Exempt As "Qualified Forest Property": 

Exempt As "Development Property": 

D Yes 

D Yes 

□Yes

L-4400 

100.00% 

.00% 

.00% 

.00% 

IB] No 

!XI No

00 No 

A P ARC EL OF LAND BEGS 88 DEG 12 MIN 02 SEC E 530.27 FT FROM NW COR OF SEC 21 TH S 88 DEG 12 MIN 02 SEC E 199.86 

FTTH SO DEG 19 MIN 55 SEC E 545 .41 F TTH N 88 DEG 10 MIN 05 SEC W 200.04 FTTH N O DEG 18 MIN 46 SEC W 545.29 FTTO 

PL OF BEG SEC 21 T5N R5 E 21 2.5 A SPLIT ON 09/30/2020 FROM 01-20-200-007 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

4 01 

1. TAXABLE VALUE:

2. ASSESSED VALUE :

3. TENTATIVE EQUALIZATI ON F ACTOR:

1.000 

4. STATE EQUALIZED VALUE (SEV):

Residential 

PRIOR AMOUNT 

YEAR: 2025 

CURRENT 

TENTATIVE AMOUNT 

YEAR: 

2026 

CHANGE FROM 

PRIOR YEAR TO 

CURRENT YEAR 

5. W AS THER E A TR ANSF ER O F OWN ERSHIP INW25 

THAT R ESULTED IN A TAXABLE VALUE UNC APPING? □Yes

6. Assessor Change Reason(s):

Market Adjustment, Market Adjustment

The 2026 Inflation rate Multiplier is: 1.027 

Questions rl;lgarding-the Notice of Assessment; Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

DENN IS A JUDSON, MAAO 

810-735-5050 

2 

ASSESSOR@ARGENTIN ETOWNSHIP.COM 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

2026 APPE ALS BY APPOINTMENT OR LETTER: C ALL 810-735-5050. 

ME ETING DATES AR E: MONDA Y MARC H 9, 2026, FROM 2:30 PM - 9 PM. 

TUESDA Y MARC H 10 , 2026, FROM 10:00 AM UNTIL 4:00 PM: 

APPE ALS BY LETTER ACCEPTED UNTIL MARCH 10, 2026, AT NOON: 

ME ETINGS AR E HELD AT ARGENTINE TOWNSHIP HALL, 

9048 W. SILVER LAKE RO AD, LINDEN Ml 48451 

198 

MTT Docket No. 26-001154

MTT Docket No. 26-001154

MTT Docket No. 26-001154 

Michigan Department of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however, you may not appeal to the Michigan Tax Tribunal unless you first protest to the 

Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classifications to the State Tax 

Commission unless you first protest to the Bard of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

STOLL, MARK C 

| STOLL, PATRICIAR 

Township or City 

County 

Year of Appeal 

ARGENTINE TOWNSHIP 

GENESEE 

2026 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address and legal description optional) 

: 

01-21-100-021 

APARCEL OF LAND BEG S 88 DEG 12 MIN 02 SEC E 530.27 FT FROM NW COR OF SEC 21 TH S 88 DEG 12 

MIN 02 SEC E 199.86 FT TH S 0 DEG 19 MIN 55 SEC E 545.41 FT TH N 88 DEG 10 MIN 05 SEC W 200.04 FT 

THN 0 DEG 18 MIN 46 SEC W 545.29 FT TO PL OF BEG SEC 21 T5N RSE 

(21) 2.5 A SPLIT ON 09/30/2020 

10475 ROLSTON RD 

FROM 01-20-200-007 

@ 

Protested Item 

[4 Assessed Value 

[1 

Tentative 

[J Taxable Status 

[1 

Classification 

[J 

Qualifed Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal 

property forms. 

Assessed Value 

Owner's Estimate of True Cash Value(Market Value) 

265,300 

| 

519764 

PROTEST 

OF TAXABLE VAL 

Complete this section for a prtest of Taxable Value 

Reason: 

[1] 

Value of Losses 

[0 

Value of Additions 

[0 Poverty Exemption 

~~ [] Uncapping % 

‘3. PROTEST OF CLASSIFICATION 

Complete this section for a request to change the classification. The Foard of Review must make their decision regarding classification in accordance with Section 211.34c of the 

Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on that property's status as 

a homeowner's principal residence 

or qualified agricultural property. 

Classification of property on this year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

O Agricultural 

[OJ Industrial 

O Timber Cutover 

Outility (Personal Property Only) 

OO 

commercial 

[J Residential 

LIDevelopmental 

4: PROTEST OF:EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY. 

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax 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 OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES. 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is denied) 

| Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

"REASON 

FOR PROTES

MTT Docket No. 26-001154

MTT Docket No. 26-001154 

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 

01-21-100-021 

1. ASSESSED VALUE" 

5 

5 

F 

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

O 

Denied 

O Assessed 

Value Changed From: 

265,300 

Tro: 

[ 

| 

Record of Vote - Board or three member committee of board 

Chairperson: [JYes 

[J] no 

Member: 

[] YES 

[] No 

Member: 

[] Yes 

[] No 

Initials 

Initials 

Initials 

Reason for Board Action: 

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 at 

PO Box 30232, Lansing MI 48908. 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 Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE: 

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

[J 

Denied 

[J 

Tentative Taxable Value Changed From: 

219,264 

To: 

(See attached L-4035A) 

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

Chairperson: [] YES 

[J 

No 

Member: 

[] 

Yes 

[J] 

No 

Member: 

[] YEs 

[] No, 

Initials 

Initials 

Initials 

Reason for Board Action: 

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 

PO 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 Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

; 

; 

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

O 

Denied 

O 

Classification Changed From: 

401 

To: 

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

Chairperson: 

[J] YES 

[J] No____ 

Member: 

[] YEs 

[J] 

NO 

Member: 

[J ves 

[J No____| 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, 

Lansing MI 48909 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. 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

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

03/14/2026 10:50 AM 

2026 BOARD OF REVIEW DECISION 

FROM 

DENNIS A JUDSON, MAAO 

ARGENTINE TWP ASSESSOR 

9048 SIL VER LAKE ROAD 

LINDEN, MI 48451 

NMfE AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

STOLL, MARK C 

STOLL, PATRICIA R 

10475 ROLSTON RD 

BYRON MI 48418 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

01-21-100-021

10475 ROLSTON RD 

A PARCEL OF LAND BEGS 88 DEG 12 MIN 02 SEC E 530.27 

FT FROM NW COR OF SEC 21 TH S 88 DEG 12 MIN 02 SEC E 

199.86 FT TH SO DEG 19 MIN 55 SEC E 545.41 FT TH N 88 

DEG 10 MIN 05 SEC W 200.04 FT TH N 0 DEG 18 MIN 46 SEC 

W 545.29 FTTO PL OF BEG SEC 21 T5N R5E (21) 2.5 A SPLIT 

ON 09/30/2020 FROM 01-20-200-007 

THIS PROPERTY IS CLASSIFIED 

401 (RESIDENTIAL-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 01-21-100-021

They have made the following determination based on the information 

 

you sup 

Board of Review Comments 

REDUCE TO REFLECT FAIR MARKET VALUE 

12026 ORIGINAL ASSESSED VALUE 

2026 "BOARD OF REVIEW" ASSESSED VALUE 

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

2026 ORIGINAL TAXABLE VALUE 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

265,300 

219,264 

219,264 

100.0000 

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 assessed value, you may appeal that decision by filing a petition 

with the Michigan Tax Tribunal at P.O. 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-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal 

form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib 

plied

MTT Docket No. 26-001154

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