Whitbeck.pdf

Sally Whitbeck, Jon Whitbeck Petitioners V City Of Montague Respondent · 26-002551-TT

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: 

RECEIVED 

JUN ¢1 2026 

MICHIGAN TAX TRIBUNAL 

* 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

, GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), 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 

MLE 

Last Name/Company Name 

Jon and Sally 

Whitbeck 

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

8124 Old Channel Trail 

City or Town 

State 

ZIP Code 

Montague 

Mi 

49437 

Telephone Number 

Fax Number 

231894 9731 

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

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

{] 

First Name 

ME 

Last Name 

James 

Rose 

Firm 

Name 

(if an; 

vem 

Rose and Rose 

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

8787 Ferry St 

City or Town 

State 

ZIP Code 

Montague 

Mi 

49437 

Telephone Number 

Fax Number 

231 894 9088 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[J No* 

appealing? 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that appty) 

‘True Cash and Taxable Value 

{J Poverty Exemption 

[1 Taxable Value Only (calculation) 

{1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Etigible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

MARKET EVIDENCE: Properly had been on the market for approximately 20 years, with multiple Realtors, at about $200k, with no buyers. In 2024, 

price was reduced to $148,900, and still no buyers for over a year. Whitbecks finally purchased it to preserve its natural state, their only interest in it 

being that it is adjacent to their home property, “The previous owner owns two additional nearby parcels, very similar to this parcel (although superior 

regarding building sites and easements), and 

they are still on the market with no buyers, despite their reduced asking price of $139,900 {LESS than 

what Whilbecks paid for subject fol). 

EASEMENTS: White Lake Association holds a conservation easement over approximately 2/3 of subject parcel, involving 

many restrictions regarding 

property use. Harbor Hills Landing Association holds a recreational easement over a portion of the waterfront area, allowing them to picnic, have 

campfires, etc. So the waterfront area, the most valuable part of the properly, is not private 

its use is shared with all the owners at Harbor Hills Landing. 

BUILDING SITE: Due to the very steep slope of the lot, the wetlands covering the majority of the property, and the conservation easement restrictions, 

the only available building site is at the. 2 of the hill, extremely close to the road. From the road setback to the crest of the hill measures only 20 feet, 

determining the possible building depth. At the top of the hill, the property has 45 ft of road frontage on one lot and 75 ft of frontage on the other lot. 

When side setbacks are applied, the building width on each lot would be 30 feet and 60 feet, 

with one of the houses having 10 be placed very close to a 

condominium. One larger house could be builtin the middle, however, it would block the driveway to the waterfront, which runs between the two lols. 

Moving the driveway 

would be very expensive due to the extreme slope and the fact that there are old, crumbling concrete retaining walls on the hill, 

These retaining walls would need to be removed and rebuilt prior to any construction on the hil, adding a significant expense. In addition, the fact that 

the property is part of the Harbor Hills Association, there are many covenants restricting {he type of home that can be constructed, as well as many 

other restrictions burdening the property. Also from the building site, there is no waterview because of the trees, which are localed within the 

conservation easement, which restricts lree clearing. 

All of the above explains why there have been no buyers for this property or the other nearby properties. The value to the Whilbecks is in the unspoiled 

aspact of the property and that it fies adjacent to their own. They paid $149,900, and understood that the tax assessment would change, but did not 

expect that the county would consider the current ‘market value to be approximately twice what they paid for it. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2026 

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

Yes 

[Mm] Neo 

If Yes, check which BOR you attended AND attach the BOR decision; O March 

[ml] July 

[| December 

if No, check the applicable reason(s): 

[ml] Not required to attend 

[I] Assessment Change Notice was not received by Petitioner

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

+ 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel identification Number: 

21 510 000 0015 00 

Classification of Property: 

Real 

Personal 

{checkone) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

140,000 

Current Taxable Value as established by the BOR: 

140,000 

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

149,900 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

74,950 

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: 

Rea) 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you: believe is the property’s ctassification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulility 

(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 

ORLENE HAWKS 

+ 

GOVERNOR 

LANSING 

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? 

Yes 

[J No 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

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. 

Sig nature *required 

re A nature: 

—i 

iF 

wu Jo], 

“Ty [optbeck 

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ad

03/16/2026 

11:18 

AM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF MONTAGUE 

* MUSKEGON COUNTY EQUALIZATION 

173 E APPLE STE 201 

MUSKEGON MI 49442 

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

WHITBECK JON R/SALLY 

8124 OLD CHANNEL TRAIL 

MONTAGUE MI 49437 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

21-510-000-0015-00 

OLD CHANNEL TR 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

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 parce! number 21-510-000-0015-00 

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

Board of Review Comments 

I'd ADJUSTED TO FAIR MARKET VALUE 

[2026 

ORIGINAL ASSESSED VALUE 

155,200 

| 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

140,000 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

155,200 

° 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

140,000 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

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

~~ 231-724-6153 

IT you disagree with the decision of the Board of Review, further appeal may be made to the Michigan Tax Tribu 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal 

PT 

for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. 

Effective March 

1, 2013 the Tribunal 

is no longer able to accept Small Claims letter appeals. Rather, you are required fo file a petition to initiate a new appeal. Petition forms are 

available on the State's website at: http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.htmi 

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