25-003626.pdf

D Andrew Spalding, Petitioner V Township Of Porter, Respondent · 25-003626-TT

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RECEIVED 

NOV 18 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN VITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

ho A 

1 erow 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003626 

Section 1: Respondent’s Contact Information 

First Name 

Mi. 

Last Name 

KEVIN 

S 

HARRIS 

Maillng Address (No., Strest, P.O. Box or Rural Route) 

67482 COYOTE TRAIL 

City or Town 

State 

ZIP Code 

EDWARDSBURG 

MI 

149112 

Telephone Number 

" 

269-663-3057 

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

kevinh9115@gmail.com 

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

First Name 

Mt 

Last Name 

KEVIN 

S 

HARRIS 

Firm Name (if any) 

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

67482 COYOTE TRAIL 

City or Town 

State 

ZIP Code 

EDWARDSBURG 

Ml 

[49112 

Telephone “269-663-3057 

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

kevinh9115@gmail.com 

Section 3: Subject Property Information 

Doss the subject property have a Principal Residence Exemption of 50% or more? 

0 ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

Oves 

[Ono 

Not Applicable

hy 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

SEE ENCLOSED RECORD CARD. 

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 

[i] No 

Ifyes, check which BOR Petitioner attended: {4 March 

[J yuty 

[J December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

Od 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 

[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? Od Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[7] ves 

[| No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

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? 0 Yes 

[I] No 

If Yes, check which BOR Petitioner attended: Od March 

1] July 

[ 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? [Hl] Yes 

[Hl] No 

if Yes, check which BOR Petitloner attended: [| March 

[| July 

[1] 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 belleve the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information “use tne multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

14-120-055-098-00 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[v 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$359,100 

Current Taxable Value as established by the BOR: 

$211,344 

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

$718,200 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

$359,100 

1f you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

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Michigan Department of Treasury, 

1019 (Rev, 10-24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice lo be used by the local assessor. 

L-4400 

FROM: PORTER TOWNSHIP 

PARCEL IDENTIFICATION 

KEVIN HARRIS 

. 

-120-055-098- 

67482 COYOTE TRAIL 

PARCEL NUMBER: 

14-120-055-098-00 

EDWARDSBURG, MI 49112 

PROPERTY ADDRESS: 

65331 E PENINSULA DR 

CASSOPOLIS, MI 498031 

15312 FOX RUN TRL 

MISHAWAKA IN 46545 

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

SPALDING D ANDREW & JANET O 

% Exempt As "Qualified Agricultural Property: 

% Exempt As "MBT Industrial Personal™ 

% Exempt As "MBT Commercial Personal”: 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence™: 

00% 

00% 

00% 

00% 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

66,300 

321,000 

Exempt As "Qualified Forest Property™ 

[J ves 

[X 

No 

Exempt As "Development Property": 

[J Yes 

[X] 

No 

LEGAL DESCRIPTION: 

. {599 7-13 405-589) LOT 9 BLK 10 H.F. LITTLE MICHIGAN INLAND LAKE DEVELOPMENT SHAVEHEAD 1. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

402 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025| 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

¥ 

g 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

$10009 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

45,544 

268,455 

222,911 

2. ASSESSED VALUE: 

66,300 

321,000 

254,700 

254,700 

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

WAS NOT 

6. Assessor Change Reason: 

CHANGES 

IN ASSESSED VALUE 

IS 

A MARKET ADJUSTMENT. 

CHANGES 

IN TAXABLE VALUE 

IS DUE 

TO ONE 

OF THE FOLLOWING: 

THE CONSUMER PRICE 

INCREASE, 

NEW CONSTRUCTION, 

TRANSFER OF 

OWNWERSHIP, 

OR IMPROVEMENTS BEING REMOVED. 

IF PRIOR YEAR AMOUNTS ARE 

ZERO 

A NEW PARCEL AS 

A RESULT OF 

A SPLIT, 

COMBINATION, 

OR BOUNDARY 

~ 

THIS 

IS 

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: 

Email Address: 

KEVINH9115@GMAIL.COM 

Name: 

KEVIN HARRIS 

Phone: 

(269) 663-3057 

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

03/21/2025 09:11 

AM 

2025 BOARD OF REVIEW DECISION 

FROM 

PORTER TOWNSHIP 

KEVIN HARRIS 

67482 COYOTE TRAIL 

EDWARDSBURG, MI 49112 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

14-120-055-098-00 

65331 E PENINSULA D 

SPALDING D ANDREW & JANET O 

15312 FOX RUN TRL 

MISHAWAKA IN 46545 

. {599 7-13 405-589) LOT 9 BLK 10 H.F. LITTLE MICHIGAN 

INLAND LAKE DEVELOPMENT SHAVEHEAD 1. 

THIS PROPERTY IS CLASSIFIED AS: 

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 

14-120-055-098-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments: 

ASSESSMENT DETERMINED TO BE ACCURATE 

[2025 ORIGINAL ASSESSED VALUE 

359,100 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

359,100 

] 

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

2025 ORIGINAL TAXABLE VALUE 

211,344 

| 

2025 "BOARD OF REVIEW" TAXABLE VALUE 

211,344 

| 

[2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

| 

Please feel fice to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.” 

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Small Claims Division 

Proof of Service 

By signing below, 

verify that I have served a copy of the completed form(s), along with any enclosures, 

onto the Petitioner. 

[EH 

November 12, 2025 

Kevin Harris, Assessor 

Date

GRAND RAPIDS MI 

493 

Kevin Harrie 

i3 NOV 2025 PM6 

L 

Porter Township Assessor 

67482 Coyote Trail 

Edwardsburg. MI 49112 

5 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING, MI 48909-7732 

% 

. 

Received 

NOV 17 2025 

LARA

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