01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.93b84957-a0bf-4e4c-b987-e350c2061e67.pdf
Richard D Robell Petitioner V Township Of Rose Lake Respondent · 26-000453-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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) 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 Filer Type: Individual First Name Richard M.I. D Last Name/Company Name Robell Mailing Address (No., Street, P.O. Box or Rural Route) 24265 Woodham Rd City or Town Novi State Michigan ZIP Code 48374 Telephone Number 313-530-2764 Fax Number E-mail Address rrobell@brighthouse.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 2 If you are appealing more than one parcel, are they contiguous or adjoining? Yes *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 14239 Lake St
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Leroy Michigan 49655 Taxing Authority (City or Township) Township Of Rose Lake (OSCEOLA) County Osceola Section 4: Issues Being Appealed (check all that apply) Taxable Value Only (calculation) Section 5: Explain the Reason for this Appeal In 2025, prior to the approval of the Qualified Forest Program (QFP), the taxable value was $182,781 (see attached 2026 assessed value for parcel # 67-14-003-058- 00) including all structures on the property. After State of Michigan approval of QFP, the taxable value was reduced by $25,367 to a taxable value $157,414. However, a new parcel was established # 67-14-003-058-01 for the structures which were on parcel # 67-14-003-058-00 plus one acre at $64,290 (taxable value). Taking the total of both parcels to a total taxable value of $221,704, which is a 21.29% increase from the original total taxable value. According to the QFP, it is my understanding that the taxes are not supposed to increase (an incentive of the QFP program). It is my further understanding that in no case should even a non-QFP property taxable value be increased by more than the county’s rate of inflation for the year (according to the Notice of Assessment it was 2.7% in 2025) or 5%, whichever is lower. I am requesting the new parcel # 67-14-003-058-01 taxable value to be reduced to $25,367, which is equal to the amount of the original taxable value of the 67-14-003-058-00 parcel. This would be in compliance with QFP rules as an incentive to apply and be accepted into the QFP. The deed has not been changed, and no improvements have been made to the property, and no additional buildings have been added, except to acknowledge acceptance to the QFP. The total taxable value of both parcels should equal the taxable value of $182,781. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 67-14-003-058-01 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 134300 Current Taxable Value as established by the BOR: 64290 What do you believe is the fair market value (also known as True Cash Value)? 50734 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 134300 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 25367 Parcel Identification Number: 67-14-003-058-00 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 387800 Current Taxable Value as established by the BOR: 157414 What do you believe is the fair market value (also known as True Cash Value)? 775600 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 387800 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 157414 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 Residential What do you believe is the property’s classification? Real Residential If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Richard Robell Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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.