MTT ANSWER12082025.pdf
William P Brushaber, Petitioner V Township Of Tobacco, Respondent · 25-003648-TT
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(Gone STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL William P Brushaber, Petitioner \ MOAHR Docket No. 25-003648 Township of Tobacco, Respondent PROOF OF SERVICE On the date listed below, | served via First Class Mail a copy of the Respondents completed answer form to the above-mentioned docket number. Sent to: William P. Brushaber 5754 S. Dundas Road Beaverton, Ml 48612 | hereby declare that the above statements are true to the best of my knowledge, information and belief. November 19, 2025 (tes Thonursen Allison Thompson Tobacco Township Assessor
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 25-003648 Section 1: Respondent’s Contact Information First Name M.1 Last Name Allison N. Thompson Mailing Address (No., Street, P.O. Box or Rural Route) 121 Wooden Key Dr. City or Town State ZIP Code Houghton Lake Mi 48629 Telephone Number (989) 31 2-301 2 Email Address (do not enter unless you want MTT to send all correspondence via email) tobaccoassessor@yahoo.com Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name Last Name Allison N. Thompson rman Tobacco Township Assessor Mailing Address (No., Street, P.O. Box or Rural Route) 121 Wooden Key Dr. City or Town State ZIP Code Houghton Lake Mi 48629 Telephone Number (989) 31 2-301 2 Email Address (do not enter unless you want MTT to send all correspondence via email) tobaccoassessor@yahoo.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes O No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. O Yes O No Not Applicable
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Petitioners purchased this parcel on 8-23-2023 for $525,000, creating an uncapping of taxable value for year 2024. Petitioners appealed their 2025 valuation to March Board of Review and the March Board of Review upheld the assessment and no change was approved. Through discussion between myself and the petitioners, it was discovered that an error of story height was present in the calculation of the petitioners assessment, this error was taken to the July Board of Review 2025 for clerical error correction. The record card incorrectly reflected part of the home as 2 story rather than a vaulted 1 story. July Board of Review corrected this story height error and issued corrections for year 2024 and 2025. 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)? Yes [J] No If yes, check which BOR Petitioner attended: March July O December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes O 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 OJ No If yes, cite the Board’s authority. MeL 211.531 (b)A Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes [0] No If yes, explain (orreetion 40 Story Height of Park of Subjeer Po perty . Is Petitioner appealing from a State Tax Commission Order? pd O ves No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? Od Yes Od No If Yes, check which BOR Petitioner attended: [] March [] July [J 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? O Yes OJ No If Yes, check which BOR Petitioner attended: O March = July O 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) a Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information ‘use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 150-036-202-002-01 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residntial Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as A Value) as established by the BOR: 324,600 Current Taxable Value as established by the BOR: 320,557 What do you believe is the fair market value (also known as True Cash Value)? 649,200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 324,600 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Signature + *Required Responden! Jin; orized Re TiN Isl
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Mich of Ti eo Som reasury Assessment July/December Board of Review Affidavit TLR hh Issued under authority of P.A. 206 of 1893. Filing is mandatory. Petition/Docket #: 1A The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action qualified errors verified by the assessor (MCL 211.53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7u; 2 qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor, a qualified agricultural property exemption under MCL 211 ee that was not on the assessment roll for the current year and one prior year; or a qualified forest property exemption under MCL 211.7j(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action. Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name BRUSHABER WILLIAM P & JEANNE M OWNS STEETATATESS iy State ZIP Code 5754 S DUNDAS RD BEAVERTON MI [48612 Parcel Number Property District Property Classification 150-036-202-002-01 BEAVERTON RURAL SCHOOL 401 Property Street Address City State ZIP Code 5754 S DUNDAS RD BEAVERTON MI 48612 PART B: ADJUSTMENTS We oc Tastno Aion Note or Millage Original Adjusted Difference TOBACCO TOWNSHIP Assessed Value JBOR 326,000 (308,300 -17,700 Taxable Value 07/22/2025 326,000 308,300 -17,700 P.R.E. A 100.00 % 100.00 % 0.00 % | Property Class 401 School District 26010 Classification Ad Valorem TOTALS Reason for change (see instructions on page 2): [Poverty Exemption [CJualified Agricultural Exemption [J visabled Veterans Exemption [Jauaiified Forest Exemption [IE lopment Poperty [Jauaiified Error Explanation; MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS We, the undersigned members of TOBACCO TOWNSHIP Board of Review, swear of affirn the above information is, to the best of our knowledge, true. [Sigratre , 7 ; Date Signature Date aa Le La DB 2/23/25 i = 2 % WW), we | 7 ST V7 bunt iol. 43/4 5 Signature Date e Board of R Is required to file an affidavit within 30 days with the proper officials to have all affected official records corrected. If the qualified error results in an overpayment o underpayment, the rebate, including any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within 30 days of the notice. (MCL 211.53b (1) 4 Distribute copies of this form to the property owner, the County Treasurer, the County Equalization Department, and the treasurers of all other affected taxing authorities. Retain a copy on file at the local unit.
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Re Say Assessment Year: _ 2025 2 07/21/2025 07:03 PM July/December Board of Review Affidavit Issued under authority of P A. 208 of 1883. Filing is mandatory. Petition/Docket #: 1B The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53. The July/December Board of Review can take action regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a poverty exemption for the current year under MCL 211.7; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied by the assessor, a qualified agricultural property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year. of a qualified forest property exemption under MCL 211.7j(1) that was not on the assessment roll for the current year and one prior year. In addition, other statutes, such as MCP 211.7b related to the disabled veterans examption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the July/December Board of Review to take action Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual parcel of property which causes a change in Taxable Value. PART A: IDENTIFICATION Owner Name BRUSHABER WILLIAM P & JEANNE M FOWNET Steal ATress oy Fry 7P Code 5754 S DUNDAS RD BEAVERTON MI 48612 Parcel Number Property District Property Classification 150-036-202-002-01 BEAVERTON RURAL SCHOOL 401 [Property Street Address City State ZIP Code 5754 S DUNDAS RD BEAVERTON MI 48612 PART B: ADJUSTMENTS Item or Taxing Authority Note or Millage Qriginal Adjusted Difference TOBACCO TOWNSHIP Assessed Value JBOR 343,200 324,600 -18,600 Taxable Value 07/22/2025 338,806 320,557 | -18,249 P.R:E. 100.00 % 100.00 % 0.00 % Property Class 401 School District 26010 Classification Ad Valorem TOTALS Reason for change (see instructions on page 2): [=] Poverty Exemption [Cauatified Agricultural Exemption [I Disabled Veterans Exemption [| Qualified Forest Exemption CIE Sim orenant Poperty [J aualified Error Explanation: MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS We, the undersigned members of TOBACCO TOWNSHIP Board of Review, swear of affirm the above information is, to the best of our knowledge, true. ; Dale [Signature Date 23/051 / (AB Sonos | - = Blsbg [T "gl Board of Reviews required t ie an affidavit within 30 days vin the proper officials o have afl affected oficial records corrected If the qualified error results in an overpayment or underpayment, the rebate. including any interest paid, must be made to the taxpayer or the taxpayer must be notified and payment made within 30 days of the notice. (MCL 211.53b (1)) Distribute copies of tis fom o the property ower, the County Treasurer, the County Equalization Department, and the treasurers of all her affected taxing authorities. Retain a copy on file at the local unit