American Tower Management Inc. MI (site 87809).pdf

American Tower Managment Inc Mi Site 87809, Petitioner V Township Of Dryden, Respondent · 25-002633-TT

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RECEIVED 

JUN 0:3 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

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

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

First Name 

M.1. 

Last Name/Company Name 

American Tower Management Inc. MI (site 87809) 

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

cal 

I 

Tranlnfozbé06 

 26070117-1 

06/47/25 

ity or 

Town 

ate 

ode 

. 

YLT 

2 

prt 

GS 

[hee 

ok em at x00 

Telephone Number 

TO 

AMERICAN 

1} 

713-407-3201 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

bwornat@bdo.com 

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

First Name 

M.1. 

Last Name 

Brent 

Wornat 

Firm Name (if any) BDO USA 

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

2929 Allen Pkwy., Floor 20 

City or Town 

State 

ZIP Code 

Houston 

TX 

77019 

Telephone number 2 

4 3-407-3201 

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

bwornat@bdo.com 

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [] yest 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**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] 

4833 Dryden Rd., Dryden, MI 48428

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that appiy) 

fA True Cash and Taxable Value 

{1 Poverty Exemption 

{1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[3 Exemption from Taxation (other than the denial ofa 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Cell Tower is idlefinactive not producing income. Negative economic factor can be 

applied. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2025 

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

Yes 

[¥)] No 

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

[J uly 

[7] December 

If No, check the applicable reason(s): 

A 

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) 

0 Appealing within 35 days of State Tax Commission Order 

[| Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

44-007-010-301-01 

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: 

61,700 

Current Taxable Value as established by the BOR: 

54,528 

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

60,000 

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

30,000 

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} 

0 

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?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

TAREE 

DIRECTOR 

Fee Information 

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

Od Yes 

[A No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[0 ves 

[4 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. 

S ig nature *required 

Petitioner or Attorney/Authorized Ri Be 

A 

Is! 

[ory 

pd

' gb mppeamm, 

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 (0) and Sec.211.34c, as amended. This is a model assessment notice fo bo used by the local assessor, 

FROM: TINA PAPINEAU, ASSESSOR 

PARCEL IDENTIFICATION 

DRYDEN TOWNSHIP 

BER: 

= 

« 

=. 

of 

4849 DRYDEN RD 

PARCEL NUMBER: 

44-007-010-301-01 

DRYDEN, MI 48428 

PROPERTY ADDRESS: 

4833 DRYDEN RD 

DRYDEN, MI 48428 

PRINCIPAL RESIDENCE EXEMPTION 

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

' ? 9 304 

% Exempt As "Homeowners Principal Residence": 

00% 

4% x%% 5 ANUTO**MIXED AADC 493 

% Exempt As "Qualified Agricuftural Property"; 

00% 

THERON 

SonER MANAGEMENT 

INC 

% Exempt As "MBT Industrial Personal”; 

00% 

ATLANTA, 

GA 31139-0597 

% Exempt As "MBT Commercial Personal": 

00% 

TTT 

ET LET EE EY FPL 

[FLL 

1 A 

LY 

Lae’ 

Exempt 

As "Qualified Forest Property”; 

[] Yes 

No 

[6] 

Exempt As "Development Property": 

[| Yes 

Xx 

No 

LEGAL DESCRIPTION: 

BLL 007-010-019-00 SEC 10 T6N R11E COM AT § 1/4 POST, TH S 88 DEG 15' E 781.80 FT ALONG C/L OF DRYDEN RD TO PT OF 

BEG, TH N 1 DEG 45' E 383.00 FT, TH S 88 DEG 15' E 250.00 FT, TH S 1 DEG 45' W 383.00 FT TO G/L OF HWY, TH N 88 DEG 15'W 

250.00-FT TO BEG. 2.20 A. 

Qwv ¥ 

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 

; 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

$69 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1.. TAXABLE VALUE: 

2. ASSESSED VALUE: 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

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: 

Phone: 

TINA PAPINEAU 

810-796-2248 

Email Address: 

TPAPINEAU@DRYDENTOWNSHIP.COM 

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

LIE dp ed EE fd hess

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