25-002648.pdf
Sba Towers VII LLC Mi 110873B, Petitioner V Township Of Wakeshma, Respondent · 25-002648-TT
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Page 1
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
GOVERNOR
LANSING
RECEIVED
JUL 2:9 2025
MICHIGAN TAX TRIBUNAL
MARLON |. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-002648
Section 1: Respondent's Contact Information
First Name
ML.
Last Name
Chad
A
Razmus
Mailing Address (No., Street, P.O. Box or Rural Route)
424 Thomas St, Apt 2
City or Town
State
ZIP Code
Plainwell
Ml
49080
616.202.6509
Email Address {do not enter unless you want MTT to send all correspondence via email)
chad.apgllc@gmail.com
First Name
Last Name
Section 2: Respondent’s Attorney/Authorized Representative’s Contact information
M.A.
Firm Name (if any)
Mailing Address (No., Strest, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address {do not enter unless you want MTT to send all correspondence via email)
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
ves
No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.
[J ves
[no
Not ApplicablePage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Petitioner has filed appeal on parcel 39-16-18-901-022; Parcel is the land improvements on the leased land where SBAs cell tower is located. These improvements include crushed rock, fencing, and shed building as relating to the tower, but not included in tower costs of construction in 2005. Enclosed is the 2025 Assessment Notice, 2025 Valuation Statement, and 2025 Record Card. NOTE: 2023 was the first year assessor levied tax on this parcel for land improvements. The General Property Tax Act, Act 206 of 1893 states that it "includes leasehold interests", specifically MCL 211.1, "That all property, real and personal, within the jurisdiction of this state, not expressly exempted, shall be subject to taxation." Cell tower companies do have not an exemption for these land improvements and are subject to taxation as applied by The General Property Tax Act. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH ANDI!OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [a] Yes No If yes, check which BOR Petitioner attended: [| March [m} July [| December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Yes [i] 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? [| Yes [mm] 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? [ma] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [7 ves No If so, what is the issue date?
Page 3
Erg
STATE OF MICHIGAN
GOVERNOR
LANSING
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1, BROWN, DPA
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? 0 Yes
O No
If Yes, check which BOR Petitioner attended: [_] March
[| July
[| December
List the date the BOR denied Petitioner’s Poverty Exemption:
{F 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? [mn] Yes
[| No
If Yes, check which BOR Petitioner attended: [mu] March
O July
Od December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER iS APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Information *use the muttipte parcel form for additional, contiguous parcels.
Parcel Identification Number:
39-16-18-901-022
Classification of Property:
Real
Personal
(check one)
O
Agricultural
Commerc!
industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
lA
Current Assessed Value (also known as State Equalized Value) as established by the BOR;
4000
Current Taxable Value as established by the BOR:
4000
What do you believe Is the fair market value (also known as True Cash Value)?
7865
Muttiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value.
4000
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
4000Page 4
Parcel Number:
3$-16-18-301-022
Jurisdiction:
WAKESHMA TOWNSHIP
County: KALAMAZOO
Printed on
07/21/2025
{Grantor
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{Property Address
{Class:
COMMERCIAL BUILDINZoning:
RES/AG Building Permit (s)
{
Date
{Numper
iStatus
113888
3s
38TH
ST
:School:
VICKSBURG COMMUNITY SCHOOLS
{BUILDING
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05/12/2022
iB22-997
|COMPLETED
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{P.R.E.
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{Owner's Name/Address
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{SBA TOWERS VIL LLC
3675 Est TCV 7,853]
:
;
iMIL1087-A
-
S—
-
Lo
;
18051 CONGRESS AVE
{Improved
: X [Vacant
Land Value Estimates
for Land Table
|
|BOCA RATON FL 33487-1307
Public
]
* Factors
*
:
;
Improvements
{ Description
Frontage
Depth
Front
Depth
Rate %Adj.
Reason
Value
|
:
——
0.00 Total Acres
Total Est.
Land Value
=
0
‘Tax Description
}
birt Road
i
J
-
~
i
iGravel Road
!
i
{COMMUNICATION TOWER LOCATED ON PARCEL
{paved Road
| Land Improvement Cost Estimates
§
;18-480-021 DESC AS
SEC
18
T4S ROW E
1/2
|
iStorm Sewer
| Description
Rate
Size
% Good
Cash Value |
[SE 1/4
SE 1/4
& N 1/2
W 1/2
SE 1/4
SE 1/4
|
|5idevalk
| DJH/B: Crushed Rock
> 10
800
58
3.704
|
SEG
28. 308
Water
Metal Prefab/Conc.
17.27
180
s8
3,047
|
;Comments/Influences
i
[Sewer
Ad-Hoc Unit-In-Place Items
|
|
[Electric
Description
Rate
Size
% Good
Cash Value |
.
jeas
/CIL6/YRRT/CHALE/06" /3
2.80
190
100
532
{Curb
/CI16/YART/CHALF/06"/GATW3
325.00
2
100
650
1}
lof Kalamazoo,
Michigan
{Street Lights
i
Standard Utilities
|
{Underground Utils.
Total Estimated Land Improvements
True Cash Value
=
7,933
|
i
‘Topography
of
|
site
i
Work Description
for Permit B22-997,
NON-TOWER STRUCTURES
& IMPROVEMENTS**
TOWER PARCEL:
16-18-901-~001
LOCATED
ON REAL
PARCEL:
16-18-480-021
13888
S
38TH
ST
Issued 05/12/2022:
**CRUSHED ROCK,
FENCES,
High
{
{Landscaped
i
; Swamp
H
{Wooded
;
iPond
iWaterfront
{Ravine
i
Wetland
n
+
|
Land!
Building}
Assessed;
Tribunal
Taxable
Value]
Value!
value]
Other:
Value|
What
[di
4,000}
4,000;
;
4,0008;
0:
4,100!
4,100;
H
3,990C
0;
3,800]
3,800;
!
:
3,8008;
|
0!
[J
0]
i
;
J
{
*#%
Information herein
deemed reliable but
not guaranteed
**Page 5
Personal
Property Statement
1
of
3
Parcel
Number:
3 9-16-18-901-022
Printed
on
07/21/2025
7
ipages
3
to
4.
Other Personal Property
Claimed Value
Depr
Depr.Value
{
Section
G.
Other Assessable Personal Property
0
100
0
|
Section
H. Assessable Tools
0
100
0
i
Section
I.
Qualified Personal Property
[¢
100
[4
Hi
Section
M.
Leasehold Improvements
0
TBL
0
:
Section
N. Buildings on Leased Land
7,933
TBL
7,933
4
Section
O.
Rental Information
0
100
0
113.
Idle Equipment
0
TBL
0
114.
Construction
in Progress
0
50
[]
15
&
16.
Cable,
Utility
&
Cellular Assets
[¢]
TBL
[y
iTotal
Cost News
7,933
TCV=
7,933
Assessed Value=
4,000
**%
Information herein
deemed reliable
but
not guaranteed***Page 6
07/21/2025 11:01 PM Valuation Report DB: 2026 Wake 39-16-18-901-022 2026 Est. T.C.V. Property Class: 210 Map #: WAKESHMA TOWNSHIP SBA TOWERS VII LLC 13888 S 38TH ST VICKSBURG, MI 49097 Land Value Estimates for Land Table * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value 0.00 Total Acres Total Est. Land Value = 0 Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: Crushed Rock 2.10 1800 97 3,667 Metal Prefab/Conc. 17.27 180 97 3,016 Ad-Hoc Unit-In-Place Items Description Rate Size % Good Cash Value /CI16/YARI/CHALF/06'/3 2.80 190 100 532 /CI16/YARI/CHALE/06" /GATW3 325.00 2 100 650 Total Estimated Land Improvements True Cash Value = 7,865 << 2026 Statement (Current Year Statement) >> Pages 3 to 4. Other Personal Property Claimed Value Depr Depr.Value Section G. Other Assessable Personal Property 0 100 0 Section H. Assessable Tools [9 100 [4 Section I. Qualified Personal Property 0 100 0 Section M. Leasehold Improvements 0 TBL 0 Section N. Buildings on Leased Land 7,865 TBL 7,865 Section 0. Rental Information 0 100 0 13. Idle Equipment [4 TBL 0 14. Construction in Progress [4] 50 0 15 & 16. Cable, Utility & Cellular Assets 0 TBL [4] Total Cost New= 7,865 TCV= 7,865 Assessed Value= 3,500 2026 Est. T.C.V. 16-18-901-022 = 7,865 Bst. TCV/Total Floor Area = 0.00 2025 Assessed MBOR S.E.V. Base for Cap C.P.I. 4,000 4,000 4,000 4,000 0.00 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses [4] -100 0 [J] -100 0 2026 Assessed MBOR S.E.V. Capped ~>Taxable<- PRE/MBT 3,900 3,900 3,900 4,000 3,900 [4
Page 7
Hg Deparment of Tiny THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authorily of P.A. 206 of 1893, Sec. 211.24 (c} and Sec.211.34¢, as amended. This is a mode! assessment nolice to be used by the local assessor. FROM: \WAKESHMA TOWNSHIP PARCEL IDENTIFICATION CHAD RAZMUS . 16-18-9901 - PO BOX 136 PARCEL NUMBER: 39-16-18-901-022 FULTON, MI 49052 PROPERTY ADDRESS: 13888 S 38TH ST VICKSBURG, Mi 49097 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION SBA TOWERS VIL LLC % Exempt As "Homeowners Principal Residence”: 00% MI11087-A % Exempt As "Qualified Agricultural Property": 00% rsd ee 1307 % Exempt As "MBT Industrial Personal”; 00% - % Exempt As "MBT Commercial Personal"; 00% Exempt As "Qualified Forest Proparty™ [J Yes No Exempt As "Development Property"; [1 Yes No LEGAL DESCRIPTION: COMMUNICATION TOWER LOCATED ON PARCEL. 18-480-021 DESC AS SEC 18 T4S ROW E 1/2 SE 1/4 SE 1/4 & N 1/2 W 1/2 SE 1/4 SE 1/4 SEC. 18.30 A 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 PRIOR AMOUNT CURRENT CHANGE FROM i . TENTATIVE AMOUNT PRIOR YEAR TO year by approximately: $72 YEAR: 2024 YEAR: 2025 CURRENT YEAR 1. TAXABLE VALUE: 3,990 4,000 10 2. ASSESSED VALUE: 4,100 4,000 -100 3. TENTATIVE EQUALIZATION FACTOR: 1.000 a 4. STATE EQUALIZED VALUE (SEV): 4,100 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS NOT 6. Assessor Change Reason: 4,000 -100 The 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: CHAD RAZMUS Phone: (616) 202-6509 Email Address: CHAD.APGLLC@GMAIL.COM March Board of Review Appeal Information. The board of review wili meet at the following dates and times:
Page 8
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL ~ SMALL CLAIMS DIVISION SBA TOWERS VII LLC MI 11087A1, Petitioner MTT DOCKET 25-002657-TT v TOWNSHIP OF WAKESHMA, Respondent. SBA Towers VII LLC Township of Wakeshma MI 11087A1 Chad Razmus, Assessor 8051 Congress Avenue 424 Thomas St, Apt 2 Boca Raton. FL 33487 Plainwell, Michigan 49080 (561) 226-9370 (616) 202-6509 PROOF OF SERVICE A copy of the ANSWER FORM, FORM 3594 TOWER STATEMENT 2024, 2009 DATABASE SHOWING 2006 HISTORIC VALUE 2005, 2026 DB SHOWING 2025 STATEMENT OF 2005 VALUE, 2025 RECORD CARD, 2025 NOTICE OF ASSESSMENT, AND 2018 MICHIGAN STATE TAX COMMISSION PERSONAL PROPERTY FAQ PAGES 6 & 7 was provided to the parties of this case listed above via USPS to this court and parties listed below on this 21st day of July, 2025 to: Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 SBA Towers VIILLC MI 11087A1 8051 Congress Avenue
Page 9
STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL — SMALL CLAIMS DIVISION SBA TOWERS VII LLC MI 11087A1 ’ Petitioner MTT DOCKET 25-002648-TT \ TOWNSHIP OF WAKESHMA, Respondent. SBA Towers VII LLC Township of Wakeshma MI 11087A1 Chad Razmus, Assessor 8051 Congress Avenue 424 Thomas St, Apt 2 Boca Raton, FL 33487 Plainwell, Michigan 49080 (561) 226-9370 (616) 202-6509 PROOF OF SERVICE A copy of the ANSWER FORM, 2025 RECORD CARD, 2025 VALUATION STATEMENT, AND 2025 NOTICE OF ASSESSMENT was provided to the parties of this case listed above via USPS to this court and parties listed below on this 21st day of July, 2025 to: Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 SBA Towers VII LLC MI 11087A1 8051 Congress Avenue Boca Raton, FL 33487 I declare the statements above are true and have attached my signature as
Page 10
Note: Two(2) (aSe Michigan Tax Tribuna PO Box 30232 Lansing, Michigan 48