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John F Diver Petitioner V Township Of Emmett Respondent · 26-000831-TT

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RECEIVED 

APR 0 9 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUN, 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, 

© 

GOVERNOR 

padi 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this 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 

John 

F 

DIVER 

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

4465 Shamrock Ln 

City or Town 

State 

ZIP Code 

Emmett 

Mi 

48022 

Telephone Number 

810 395 8458 

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

Navy994@MSN.COM 

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

First Name 

MI. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, 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 “use the multipte parcel form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

[J vest 

[1] No 

1 

**|f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

4465 SHAMROCK IN 

Noa 

City or Town 

County 

. 

State 

ZIP Code 

Emmett 

ST. Clair 

MI 

48022

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check at that appty) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Please refer to the attached Addendum for this section 

Section 6: Jurisdictional Issues 

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

Yes 

[i] No 

#f Yes, check which BOR you attended: 

March 

[W] July 

[Hl] December 

if No, please check the applicable reason(s): 

[J Not required to attend 

0 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 

[Hl] Appealing within 35 days of receipt of Notice of Uncapping 

1 other 

if you checked “other” above, explain:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Number: 

74-19-019-1002-000 

Classification of Property: 

Real 

Personal [1 {check one) 

Agricultural [1 

Commercial 

1 

Industrial (1 

Residential 

Yimber-Cutover [J 

Developmental (J 

 Utitity [J (check one) 

Assessed Value {also known as State Equalized Value) established | Taxable Value established by the Board of Review: 

by the Board of Review: 

No Assessed Value Established by BOR | No Taxable Value Established by BOR 

What do you believe is the fair market value (also known as true cash value)? 

$700,000 Fair Market is not known as True Cast Value nor is True Cash Value the same as Fair Market Value 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

Assessed Value is the Same as last year with no Transfer of Ownership 

| 255638€d ValUR} 

Taxable Value is ast years Taxable Value chainged by Caped Value Foimuia 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

m} No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

wilt be added for each additional parcel being appealed, not to exceed a totat filing fee of $1,000.00 

1f your property is residential property (see MCL 206,762) 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 the 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 the property is NOT residentia property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature sgequired 

badass 

pics 

's Signature: 

John 

F. Diver

Addendum to Property Tax Appeal 2026 

Section 5: 

Reason for This Appeal 

Concerns with Emmett Township Tax Authority 

Accusations are being made regarding the values listed on Form L-4400, which was 

provided by the Emmett Township Tax Authority. According to the Emmett Township 

Personnel Roster, the Tax Authority is comprised of the Chief Assessor, Mr. Mike Butler, who 

also serves as the Township Supervisor, and Ms. Elisha Messina, the Certified Assessor, 

who is legally subordinate to the Supervisor as outlined in MCL 41.61. There is no Assistant 

Assessor listed on the roster. 

Please Refer to Enclosure No. 

1 Form L-4400 “Notice of Assessment, Taxable Valuation, 

and Property Classification” 

o 

The Tentative Equalization Factor should be 1.07712, not 1.000 as presented on 

Form L-4400. This is supported by references MCL 211.34(2) and MCL 211.34a, as 

well as the Equalization Chart as provided by the St. Clair County Equalization 

Office. 

o 

The State Equalized Value cannot be correct because the incorrect Tentative 

Equalization Factor was used. State Equalized Value is determined by the County 

Equalization Factor, which is supplied by the St. Clair County Equalization Office 

(ref. MCL 211.24(5)). 

e 

The Assessed Value was increased (changed) by $20,700.00. This indicates that 

uncapping has occurred. Assessed Value will only change to the current year’s State 

Equalized Value when there is a "Transfer of Ownership" (ref. 211.27a(3)). 

e 

The Assessed Value has been changed, which affects the Taxable Value. Assessed 

Value is the base for Taxable Value, and Taxable Value is only changed using the 

Capped Value Formula. (ref. Capped Value Formula, Proposal 

A). 

e 

The notice of the Board of Review Meeting on Form L-4400 was incorrect, and the 

recommendations provided from the State Tax Commission were unacceptable. 

Many recipients of the Form L-4400 have no other means of learning when or where 

they can protest their property tax. The requirements of MCL 211.24¢ and the OPEN 

MEETINGS ACT were not met. (refer to enclosure 3, Meeting Minutes) 

Board of Review Composition and Procedures 

Additional accusations have been raised regarding the composition and procedures of the 

Emmett Township Board of Review. Mike Butler, the Chief Assessor and Township 

Supervisor, is also the designated Board of Review Secretary. However, he was not present,

(Please 

Refer to Enclosure No. 2 Form L- 4035 “Petition to Board of Review” page 2) 

e 

The "Reason for Board Action" was not provided as required for Section 1 "Assessed 

Value" and Section 2 "Tentative Taxable Value." The petitioner was not given a reason 

for the rejection of their petition. 

e 

The petitioner did not request a review of his “Classification” Section 3 or “Qualified 

Agricultural Property Exemption”, Section 4 as depicted on the returned Form L- 

4035. 

e 

The minutes indicate the Board of Review had a quorum of two people, but only two 

board members had been appointed by the Township Board, rather than the three 

required by MCL 211.28(2). 

e 

Mr. Brent Messina was presented as the Assistant Assessor without credentials. He 

had limited knowledge of the assessment process, was not being paid by the 

Township, and the Township was not aware of his qualifications. His only apparent 

qualification was being the son of the Assessor, Ms. Elisha Messina. 

e 

Neither the Chief Assessor, Mike Butler, nor the Assessor, Ms. Elisha Messina, were 

present at the hearings to answer questions from the petitioner or Board of Review 

members. 

e 

Acopy of the individual property owners filing of Form L-4035 was not included in 

the minutes provided to the petitioner. This requirement is specified in the Board of 

Review Instructions on Form L-4035, page 2. 

General Points of Contention 

Although these points may seem minor at first glance, they highlight the inability of property 

owners to receive fair and equal taxation according to Michigan Compiled Law. The issue 

does not stem from the Chief Assessor, the Certified Assessor, the Board of Review 

Members, the local Treasurer, the County Equalization Office, or the County Tax 

Commission. Instead, all aspects of taxation ultimately fall under the Michigan Tax 

Commission. The Michigan Tax Commission does not publish clear and concise 

instructional or informational material, nor do they adequately train their subordinates. 

They rely on unsubstantiated statements rather than applying Michigan Compiled Law to 

support their opinions. The Michigan Tax Commission should be held accountable for their 

lack of attention to tax laws. 

Enclosure No. 

1 Form L-4400 “Notice of Assessment, Taxable Valuation, and Property 

Classification” provided by the Emmett Township Property 

Tax Office 

Enclosure No. 2 Form 

L- 4035 “Petition to Board of Review” page 1 completed by the 

Petitioner 

page 2 supposedly 

completed by 

the 2 members of the board 

of Review 

Enclosure No.3, Meeting Minutes?

< 

aes 

THIS IS NOT A TAX BILL 

L-4400 

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 E(|SHA MESSINA, MAAO 

PARCEL IDENTIFICATION 

EMMETT TOWNSHIP 

RARER Rese 

FAAB-R-1002:000 

: 

11100 DUNNIGAN ROAD 

© 

EMMETT, MI 48022 

"PROPERTY ADDRESS: 

4465 SHAMROCK LN 

EMMETT, MI 48022 

. 

SCHOOL DISTRICT CODE: 

74040 

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

EXEMPTIONS 

DIVER JOHN / SYLVIA TRUST 

% Exempt 

As "Homeowners 

i 

100.00% 

4465 SHAMROCK LN 

y 

FE 

9 

EMMETT MI 48022 

a 

% Exempt 

As "Qualified Agricultura 

0 

00% 

Kl 

’ 

% Exempt 

As "MBT Industrial Personal: 

.00% 

* Exempt 

As "MBT Commercial Personal’; 

00% 

lg Disabled Veteran or SUI 

£7 

Yes 

No 

Exempt 

As "Qualified Forest Property” 

¢_'[] Yes 

[X] No 

SR 

— 

sf 

mm? 

oo 

"Devel 

[]Yes 

[X] No 

LEGAL DESCRIPTION: 

} 

BEG N153'11"E 2643.22", N139'17"E 649.40" & N887'49"W 653.26' FR 

S887'E 650.75", 

TH 

$152'11"W 668.57 TO BEG SECTION 19 T7N R14 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

40 

Residential 

’ 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

| 

esidential 

1 

CURRENT 

CHANGE FROM 

JAMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

2025 

YEAR: 

2026 

CURRENT YEAR 

1. TAXABLE VALUE: 

160,026 

4,320 

2. ASSESSED VALUE: 

301,300 

20, 700 

3. TENTATIVE EQUALIZATION FACTOR: 

ALi 

hed 

= 

4. STATE EQUALIZED VALUE (SEV) 

301,300 

20,700 

5. WAS THERE A TRANSFER OF ow 

6. Assessor Change Reason(; 

Telephone Number: 

Email Address: 

(810) 384-8070 

168 

EMMETTTOWNSHIPASSESSOR@YAHOO.COD 

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

THE EMMETT TOWNSHIP MARCH BOARD OF REVIEW WILL BE HELD AT 11100 DUNNIGAN ROAD, EMMETT, Mi 48022

Michigan Department 

of Treasury 

618 (Rev. 12-25) 

Petition to Board of Review 

L-4035 

This form is issued under the authority of PA. 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 properly classification to the State 

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

TO BE COMPLETED BY OWNER OR OWNER’S AGENT 

Owner’s Name (Please Print or Type) 

DIVER John /Sylvia Trust 

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

or Type) 

Township or City 

County 

Year of Appeal 

Emmett Township 

St. Clair 

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.) 

Ub 

Parcel Code: 74-19-019-1002-000 

Address: 4465 Shamrock Emmett, Ml 48022 

BEG N153'11'E2643.22,N139'17"E649.40'&N887'49"W653.26'FROM 1/4COR TH N8B7'49"W 653.47", TH 

N26'10"668.73', TH S887'E 650. 75, TH $152'11"W668.57'TO BEG Section 19 

0 

77 

Jad 

01 A 

tion, 

) N Qualified Agricultural 

© 

7 

Property Exemption 

Protested tem: 

X| Assessed Value 

 [X] Tentative 

[] Taxable Status. EL Classi 

Taxable Value 

(exemption) 

1, PROTEST OF ASSESSMENT 

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. 

TN 

@ 

Assessed Value 

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

$322,000 

$700,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

[] value of Losses 

[¥ae 0 

3. PROTEST OF CLASSIFICATION 

A 

Complete this section for a request to change the classificz tion. The Board of Review must make their decision regarding classification in accordance 

with Section 211.34c of the Michigan Compiled Laws. The 

rd of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowners principal residence or qualified agricultural property.) 

Classification of property on this year’s assessment roll 

401 Residential - Improved 

Classification should be (check one of the Tollowing): 

) 

[1 Agricultural 

RQ CO 

[industrial 

[] Timber Cutover 

] Utility (Personal Property Only) 

[[] commercial 

% JX Residential 

[H] Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

If the assessor has denied or r changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural proper- 

ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON 

THE EXEMPTION FROMTHE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

exemption requested) 

N 

it 

\dditions 

IH Poverty Exemption 

Uncapping % 

* 

== 

Percent qualified si 

eglption granted by assessor (Enter 

0 if exemption 

denied) 

REASON FOR PROTEST

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 

Mio—pol 

_ 

74-19-019-1002-000 

1. ASSESSED VALUE 

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

X[ vented 

[I] Assessed Value Changed From 

[ 

| to [ 

- 

| 

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

£ 

Chairperson: 

[XT Yes [ll No 

i 

Member: 

Difes 0 No 

P 6 

Member: 

O Yes O No 

Initials 

Initials 

[ 

a 

Initials 

Reason for Board Action 

= 

% 

Ifyou disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by fili 

petiion with je Vicioen Tax Tribunal 

at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial 

Pe 

bs 

Personal Property may 

be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appeal 

July 

31. The petition must be filed 

yi michigan.gov/taxlib. 

| 

on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avail 

cl 

2. TENTATIVE TAXABLE VALUE 

V 

& 

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

* 

B 

[[Aoenied 

[| Tentative Taxable Value Changed From 

(See attached L-4035A) 

J 

 ) 

Record of Vote — Board or three-member comm 

of board 

Chairperson: 

[Aves [ne 

Member: 

Initi 

Reason for Board Action 

Ifyou disagree with the decision of the Board of Review regarding tentative taxable vi 

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-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 wyvav.michiaan.qov/taxtrib. 

tial 

3. CLASSIFICATION 

*\ 

5 

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

[+4 Denied 

O Classification Changed From 

to 

Record of Vote 

— Board or three-member co} 

ee ofboad | 

2 

Chairperson: 

[73 ves O No 

2 ~ 

Member: 

BA 

Yes [Ine 

£ . p 

Member: 

[] Yes [Ino 

i 

Reason for Board Action 

| 

| 

\ 

i 

yp 

oo 

Ifyou disagree 

with 

the decision of th Board of Review regarding classification, you may appeal by sending Form 2167 fo the State Tax Commission at PO Box 30471, 

Lansing MI 48909, by June 30. 

- 

: 

4. QUALIFI 

AGRICUL "URAL PROPERTY EXEMPTION 

x 

: 

; 

4 

r 

Disposition by Board 

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

Il Exemption percent modified from 

% to 

%

Emmett Township 

11100 Dunnigan Rd., Emmett MI 48022 

2026 Board of Review Organizational Meeting March, 3, 2026, 3 p.m., held at the Emmett Township 

Hall, 11100 Dunnigan Road, Emmett, MI 48022, as published. 

Board Members Present: Mr. Bolday, Mr. Powers 

Absent; 

Also Present: Elisha Messina, Assessor and Brent Messina, Assistant Assessor, 

Residents Mark Sinnott and John Diver 

Meeting Called to order at 3:05 p.m. 

on 

¢ 

) 5 

Pat Bolday nominated Larry Powers for Chairman, All Ayes. Motion 

arti 2d. 

| 

) | 

Larry Powers nominated Pat Bolday as acting secretary, All Ayes. Motion 

Carried. 

Elisha Messina presented the assessment roll to the Board'of Review, along with the assessors L-4037. 

Board of Review members were presented with the 2026 

I ardship Resoltition providing them with the 

income levels and asset guidelines established by the Board of Trustees, and Land Valuation and ECF 

studies as well as Township Sales. Discussion LE 

aN values ‘and market trends and the CPL 

x2 

© 

Board of Review Members signed the BOR Trainin 

Correspondence received: Letter fi 

John Diver regarding the 4400 procedures and his Letters to the 

Editor of the Yale Expositor, 

a» 

LC 

\« 

Mr. Diver brought i to ‘the Be ard of Review's attention that the dates on the Notice mailed to residents 

were incorrect, it was unchanged and sent out with the 2025 dates. Elisha Messina verified the dates were 

incorrect and immediately contacted the State Tax Commission to determine the necessary steps to ensure 

tha residents were, properly notified. 

The steps recommended by the State Tax Commission and completed by the Township were: 

Posted the corrected notice on the Township website 

Displayed the notice on the Township sign

Motion by Powers to adjourn at 3:45, All Ayes. Motion Carried 

Emmett Township 

11100 Dunnigan Rd., Emmett MI 48022 

2026 Board of Review Meeting March, 9, 2026, 1-4 and 6-9 p.m., held at the Emmett Township Hall, 

11100 Dunnigan Road, Emmett, MI 48022, as published. 

Meeting called to order at 1:00p.m. by Bolday, seconded by Powers. All Ayes. Motion =), 

Correspondence received: Mr. Diver 

RQ, 

Present: Mr. Bolday, Mr. Powers 

Absent: 

Also Present: Brent Messina, Assistant Assessor 

MBOR 26-001 MCL 211.30(4)-Assessed/Taxable Corre; 

74-19-019-1002-000 

Diver John 

/ Sylvia 

Motion by Powers, second by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. 

’ 

® 

MBOR 26-002 MCL 211.30(4)-Assesse 

74-19-017-1007-000 

Darga Harold 

Nays: 0, Motion Carrie 

MBOR 26-003 MCL 211.30(4)-~ A Correction 

0 

Baur Alexander / Maranda 

Motion by Bolday, ed 

to amend SEV from 306,600 to 300,000. Ayes: 2, 

74-19-028:300 

Motioj 

cond by Powers to amend SEV from 197,400 to 154,500. Ayes: 2, 

S: 

ion:Carried. 

MBOR 26-004'MCL 

211.30(4)-Assessed/Taxable Correction 

25-2001-030 

DeHate Lawrence / Tammy 

ion by Powers, second by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. 

MBOR 

26-005 

MCL 211.34c-Property Classification 

74-19-004-4002-325 

Kean William / Jeanie

2026 Board of Review Meeting March, 13, 2026, 10a.m.-1p.m. and 2-5 p.m., held at the Emmett 

Township Hall, 11100 Dunnigan Road, Emmett, MI 48022, as published. 

Meeting called to order at 10:00p.m. by Bolday, seconded by Powers. All Ayes. Motion Carried 

Correspondence received: None 

Present: Mr. Bolday, Mr. Powers 

Absent: 

Also-Present: Brent-Messina; Assistant Assessor 

MBOR 26-006 MCL 211.30(4)-Assessed/Taxable Correction 

74-19-005-4003-100 

Motion by Bolday, second by Powers to amend SEV ft 

Nays: 0, Motion Carried. 

MBOR 26-007 MCL 211.30(4)-Assessed/Taxable Corre 

: 

74-19-001-1002-300 

Franck Charles / Janet 

Motion by Powers, second by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. 

: 

Celsius Inc 

mend SEV from 0 to 615. Ayes: 2, Nays: 0, 

MBOR 26-008 MCL 211.53b(6)g-Amended P: 

74-19-999-0084-000 

Motion by Bolday, second by 

Motion Catried. 

MBOR 26-009 MCL 211.30(4)- 

se. 

le Correction 

: 

74-19-008-4003- 

Felster Kevin / Yvonne 

Motion byPowets, 

s 

by Bolday to deny petition. Ayes: 2, Nays: 0, Motion Carried. 

MBOR 26-010 

sessed/Taxable Correction 

Pewinski Blaise / Jessica

Please read in sequence. 

**%k%| etters No. 

qHEEE* 

Understanding True Cash Value and Property Taxation in Michigan 

Calculating True Cash Value 

~ Property taxes 

in- Michigan are governed by the Michigan State Constitution, Chapter 9, 

Ségtion 3. According to 

“this provision, property taxes are capped 

at 

a maximum of 50% of the property’s True Cash 

Value. This 

limitation is a fundamental principle of Property Ad Valorem Taxation within the state 

for both the State and individual taxpayers to accurately determine the True Cash 

/alug of a property and 

understand the methodology used to arrive at this value. 

3 

Determining True Cash Value: The Assessment Process 

-4 

officially titled “Notice of 

ility for filling out Form L-4400 falls to 

nformation is accurately provided 

The foundation for establishing the True Cash Value of a property is 

Assessment, Taxable Valuation, and Property Classification.” 

espon 

the Local Assessing Authority. This authority must ensure that 

ssar 

to the taxpayer to support the determination of the True Cash V. 

Taxpayer Rights and the Review Process 

these hearings, making one is recom 

to 

reduce waiting times. 

Role of True Cash Value in Assessmentsand 

Tax Rolls 

It is important to reco, 

Se Vi 

s listed on Form L-4400 represent the True Cash Value and are used to 

create the Assessmen 

he 

Ta ax 

Rolls, in turn, are produced by calculating 50% of the True Cash Value. 

Unlike the Assessment. 

Rolls, 

which 

are prepared by the Local Assessing Authority, the Tax Rolls are created by 

the County 

Tax C 

ission 

s/s John F. 

4465 Shamro 

Emmett, Ml 480 

Phi 810 395 8458

In my last week's Letter to the Editor, published February 6,and 18 it was established that Form L-4400, titled 

“Notice of Assessment, Taxable Valuation, and Property Classification,” serves as the basis for the methodology 

used to determine True Cash Value. This form presents three distinct values: Assessed Value, Tentative 

Equalized Value, and Taxable Value. To fully understand how each of these values contributes to the 

determination of True Cash Value, it is necessary to carefully examine and comprehend each one. 

Assessed Value (Past True Cash Value) 

The statute MCL 211.27 governs the determination of True Cash Value, and there are three primary approaches 

for establishing Assessed Value, which represents Past True Cash Value: 

of substitution underlies this approach. 

Sales Comparison Approach: This approach compares the subject property to 

sifni 

been sold recently. Adjustments are made for differences to estimate the market 

principle of substitution. 

Income Approach: This approach assesses the income stream gener. 

yt 

opetty, applying the 

principles of substitution and anticipation. Investors commonly: 

hod to evaluate expected returns. 

Assessed Value remains unchanged until a “Transfer of Ownership 

time of acquisition. The concept of “Transfer of Ownership*ais 

add Esse d in both MCL 211.27a and MCL 

211.34d. Although MCL 211.27 and MCL 211.27a ar 

statfites, both relate to the explanation of True 

Cash Value. 

| 

Equalized Value (Future True Cash Value) 

Equalized Value is governed by several st 

Lag MCL 211.34, 211.34a, 211.34b, 211.34c, and 211.34d. 

Equalization is performed annually acc 

to 

qualization Formula: Previous Year's Equalized Value 

minus losses plus gains, multiplied by;the 

Tentative Equalization Factor. This factor, required on Form L-4400, is 

ization Office. 

published annually by the Local 

nt 

The County EqualizationiChatt 

de 

ines the Tentative Equalization Factor, which is adjusted for each county, 

township, or city based 

rty 

classification, following MCL 211.34a. Property classification itself is 

governed by MCL 211.34c. Inline 

With MCL 211.27a, the Equalized Value (Future True Cash Value) will update 

the Assessed Valu \& 

ash Value) when a “Transfer of Ownership” takes place. 

Taxable -— 

True Cash Value) 

Taxable Value is 

ished based on “Proposal A,” which reformed the process for annual property tax 

increases. Before “Proposal A,” Equalized Value determined ad valorem property tax increases, and these

Taxable Value does not alter Assessed Value (Past True Cash Value); only a “Transfer of Ownership” updates 

Assessed Value to the current year’s Equalized Value (Future True Cash Value). “Transfer of Ownership” will also 

uncap the present Taxable Value (Present True Cash Value). Taxable Value is the sole value used to directly 

determine Tax Value, which, as required by Michigan State Constitution, Chapter 9, Section 3, must not exceed 

50% of the property’s True Cash Value. 

Conclusion 

The local Tax Authority does not properly complete Form L-4400, titled “Notice of Assessment, Taxable 

Valuation, and Property Classification,” and this deficiency appears widespread throughout the State, as the 

Michigan Tax Commission does not enforce the laws set forth in the Michigan State Constitution, Chapter 9, 

Section 3. A close examination of Form L-4400 provided to taxpayers by the Local Tax Althority will reveal that: 

J 

5 

The Tentative Equalization Factor used is incorrect and does not comply with MCL 211. 34A, resbiing in 

inaccurate State Equalization Values. 

4 ® 

\ 

4 

y 

The Assessed Value is being altered annually despite the absence of a “Transfer of Gime 

and such 

changes would eliminate the Taxable Value Cap. 

Adhering to and enforcing tax laws ensures fair and equal property ada 

Without proper enforcement, the taxation process becomes a 

Authority, preventing the achievement of fair and equal taxatio \ 

R 

\ 

s/s John F. Diver 

4465 Shamrock 

\ © 

Emmett, MI 48022 

) 

Ph# 810 395 8458 

| 

C 

NJ 

Advocacy for Constitutional ‘& Legal Cor mpliance in Property Assessment 

Introduction 

Property taxation i 

Michigaf)is fundamental for financing essential local services, such as education, 

infrastructu re, and" public safety. Every year, local assessors evaluate property values, which become the basis 

for levying taxes t to support community needs. The state's property tax system should strike a balance between 

generating necess 

ry'revenue and ensuring fairness for all property owners. The purpose of these “Letters to 

the Editor” is to advocate for Fair and Equal Taxation as guaranteed by the Michigan Constitution and Michigan

Taxable Value (Present True Cash Value) and Tax Value 

In my previous Letter to the Editor, published hear today, it was established that Taxable Value is the present 

year’s True Cash Value and as such is the bases for determining Tax Value which is 50% of that True Cash Value 

required by the Michigan State Constitution Chapter 9, Section 3. The Taxable Value (True Cash Value) is arrived 

at by a properly completed Form L-4400 that was prepared by the local Taxing Authority. The Tax Value, which is 

calculated by the County Tax Commissioner, is by law limited to 50% of the Taxable Value which is this year’s 

True Cash Value. 

Incorrect or Illegal Tax Bill 

If the Property Taxpayers scrutinize their Summer and Winter Tax Bills provided by the Logal Treasurer, 

Comparing the Taxable Value on both documents, they will find that both are the same (True 

Tax Value is not based on 50% of True Cash Value as mandated by the Michigan State Constitution, 

Section 3 but instead is based on 100% of True Cash Value. This means that the Pro 

Owner is paying 50% 

more Property Taxes than required by Law. Or put another way we as Property 

Own 

repaying twice as 

much in Property Taxes as we should be. 

Michigan State Tax Commission 

of enforcing property taxation laws, except in 

However, the Commission has not 

The Michigan State Tax Commission is responsible for all aspe 

cases where a petition is filed to review a property assessment 

fulfilled its obligations, resulting in the failure to achieve fair and 

taxation across Michigan. The Michigan 

Tax Tribunal is supposed to oversee the Michigan Tax Commission, 

but 

it 

appears to serve merely as an echo 

chamber for the Commission, providing no real ave 

ef 

ffom the shortcomings of an inept and corrupt 

system. 

Conclusion 

The Property Owners of the State, not j 

ir 

County, should petition their Legislature Representatives to 

initiate a comprehensive and independentiinve 

jon into the qualifications of the Michigan State Tax 

e Commission. Their grievous neglect of the Michigan State 

using financial harm to many small farmers and property owners. 

Commission members and the ope 

Constitution and Michigan Compiled 

s/s John F. Diver 

4465 Shamrock 

Emmett, MI 48022 

( 

Phi# 810 395.845

Assessment 

Taxable Evaluation Flow Chart (Present Day) sy jos. Diver 

(“Notice of Assessment, Taxable Valuation, and Property Classification” Form L-4400) 

Assessor's Yearly 

Noted Changes in 

The Physical Gains 

and/or losses as 

defined by 

MCL 211.34-34e 

Aseggers Yearly 

Noted Gains 

and/e " 

Appraisal 

Record Cards 

(Inventory List) 

MCL211.10e 

Increase of 

Current year’s 

Taxable Limit 

(Proposal “A”) 

Assessor Initial 

Physically 

Evaluates of 

Property 

MCL211.27-27e 

MCL211.10e 

JFD 4-26

PLACE STICKER AT TOP 0 

LOPE TO THE RIGHT 

OF THE RETURN ADDRES: 

ko) 

2 © 

John F.DIVER 

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4465 shamrock Ln 

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ichigan 

48022 

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Emmett, Michigan 

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Lansing, Michigan 48909-8195 

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: 

MOAHR MICHIGAN TAX TRIBUNAL 

9067 

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¥dy 

1 

611W. Ottawa ST. 

{ 

P.O. Box 30232 

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