Cadillac Revival Center Church.pdf

Cadillac Revival Center Church, Petitioner V Township Of Haring, Respondent · 26-000362-TT

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RECEIVED 

MAR.0 6 2025 

MICHIGAN TAX Tru3UNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition, If applicable. 

if you do not submit this document, you may be held in 

default. 

Section 1: Petitioner’s Contact Information 

First Name 

[XR 

Last Name/Company Name 

Cadillac Revival Center Church 

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

5676 E. M-55 Hwy 

City or Town 

State 

Z|P Code 

Cadillac 

Mi 

49601 

Telephone Number 231 429-4432 

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

rgrstarke@gmail.com 

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

First Name 

mM.) 

Last Name 

Roger 

K 

Starke 

Firm Name (if any) 

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

1337 N. 33 Rd 

City or Town 

State 

ZIP Code 

Cadillac 

Mi 

49601 

Telephone Number 231 429.44 32 

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

rgrstarke@gmail.com 

Section 3: Subject Property information *use the multiple parcel form for additional, contiguous parcels, 

How many parcels are you 

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

appealing? 

C1 vest 

[1 No 

If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

984 Plett Rd 

City or Town 

County 

State 

21P Code

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check sli that apply) 

{1] True Cash and Taxable Value 

Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

As the treasurer of the Cadillac Revival Center Church, 

| am appealing an assessment made in 2025 that changed the 

status of tax-exempt church property to taxable when the property was listed for sale. 

Ownership of the property was transferred on the closing date of 10/24/2025. The new owners received a Winter Tax 

Bill {copy included) reflecting tax on the property during the period the church owned and held church functions on it. 

included in this filing is a copy of the Winter Tax receipt and a copy of a check from the church to the buyers for the 

portion of the tax we believe the buyer was/is not responsible for. This amount was agreed upon by the buyer, the 

realtor and the church (the seller). 

This amount, $1,428.24, is what the church has paid the buyer to compensate them for the incorrectly assessed taxes 

they are/were not responsible for paying. We are seeking credit or a rebate as we believe the property should have 

retained its exempt status until the closing date. 

For reference, records at the Haring Township's website reflect the church's tax-exempt history since the church has 

owned and operated our ministry on the property. 

Please advise if 

| have misunderstood if a fee is required for this petition to proceed and what additional information 

may be needed. Thank you. 

Section 6: Jurisdictional issues 

Did you protest the assessment at a Board of Review (BOR)? [1] Yes 

No 

If Yes, check which BOR you attended: |_| March 

|) July 

[J December 

i No, please check the applicable reason(s): 

[I] Not required to attend 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[Hl] Appealing within 36 days of State Tax Commission Order 

O Appealing within 35 days of receipt of Notice of Uncapping 

Other 

Ifyou checked “other” above, explain: 

Notice of the Assessment change was never received by any church staff member to the best of my knowledge.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Ps 

| Number: 

SreslumRet 2209-34-2301-01 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [J 

Commercial 

id 

industrial 

[J 

Residential] 

 Timber-Cutover 

[J 

Developmental 

{J 

Utility 

0 (check one} 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

fy the Board of Review: $72,800 in 2025 

NA 

What do you believe is the fair market value (also known as true cash value)? 

NA 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

NA 

assessed value) 

$0 when owned by the church. 

Fee Information 

Does the property have a Principal Residence Exemption of at least 60% as of the date of the filing of this petition for all tax years at 

issue? 

Yes 

[ll] No 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for ail tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

if you are appealing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parcel being appealed, not to exceed a total fiting fee of $1,000.00 

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 $600,000.00 

$200.00 

$Over $500,000.00 

$300.00 

if the 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 the property is NOT residential property and the State Equalized Vatue or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

toner or EE 

AO 

Rog er K ] S ta rke 

\ 

<

rrant 

vate: 

UZ/U6/2026 

2025 

Recpt 

No: 

00001474 

Recpt 

Date: 

02/06/2026 

OfficialWinter 

Tax Receipt 

HARING TOWNSHIP 

2209-34-2301-01 

HARING TOWNSHIP 

Received 

of: 

ELIZABETH MCCAIN TREASURER 

GANZAK, THOMAS 

W 

& DEBRA 

L GANZAK 

515 BELL AVENUE 

11491 

9 RD 

CADILLAC MICHIGAN 49601 

KALEVA MI 49645 

231-775-8822 

TAXABLE: 

72,800 

SEV: 

72,800 

SCHL: 

83010 

PRE/MBT: 

0.0000 

CLASS: 

201 

PREVIOUS PAYMENTS 

PREVIOUS PAYMENTS 

cate 

Chk 

# 

Amount 

Chk 

# 

Amount 

** CURRENT PAYMENT 

** 

Date 

Chk 

# 

Amount 

02/06/2026 

144 

1,761.18 

Total Recvd: 

1,761.18 

DETAILED BREAKDOWN OF BILLING/PAYMENTS 

FOR 2209-34-2301-01 

DESCRIPTION 

MILLAGE 

Tax Billed 

Total Paid 

BALANCE 

PUBLIC SAFETY 

1.4001 

101.92 

101.92 

0.00 

LIBRARY 

0.7241 

52.71 

52.71 

0.00 

TRANSIT AUTH 

0.5793 

42.17 

42.17 

0.00 

SENIOR SERVICES 

0.9656 

70.29 

70.29 

0.00 

' SCHOOL DEBT 

2.8000 

203.84 

203.84 

0.00 

SCHOOL OPERATING 

9.0000 

655.20 

655.20 

0.00 

TWP TAX 

2.0000 

145.60 

145.60 

0.00 

AES/MISS 

ISD 

6.0309 

439.04 

439.04 

0.00 

VETERANS AFFAIRS 

0.0963 

7.01 

7.01 

0.00 

. ANIMAL CONTROL 

0.1929 

14.04 

14.04 

0.00 

MSUE 

0.1639 

11.93 

11.93 

0.00 

Admin 

Fee 

17.43 

17.43 

0.00 

Interest/Pen 

0.00 

0.00 

0.00 

Over 

Payments 

0.00 

0.00 

0.00 

TOTALS 

=-===--=-= > 

23,95310 

1,761.18 

1,761.18 

0.00 

* SUMMER 

STILL 

DUE: 1,896.54 

fF PD 

RY 2-17-20 

CNTY: 01/01 

~ 12/31 

Tun: 

01/01 

- 12/31 

i 

SCHL: 

07/01 

- 

06/30 

ST 

: 

10/01 

- 09/30 

Property Description 

Addr: 

984 

PLETT 

RD

rrint 

pace: 

VZ2/06/2026 

Recpt 

Date: 

02/06/2026 

HARING TOWNSHIP 

ELIZABETH MCCAIN TREASURER 

515 

BELL AVENUE 

CADILLAC MICHIGAN 

49601 

231-775-8822 

TAXABLE: 

72,800 

SEV: 

PRE/MBT: 

0.0000 

CLASS: 

PREVIOUS PAYMENTS 

vate 

Chk 

# 

DESCRIPTION 

PUBLIC SAFETY 

LIBRARY 

TRANSIT AUTH 

SENIOR SERVICES 

SCHOOL 

DEBT 

SCHOOL OPERATING 

TWP TAX 

AES/MISS 

1SD 

VETERANS AFFAIRS 

ANIMAL CONTROL 

MSUE 

2025 

Recpt 

No: 

00001474 

OLilcialWinter: 

Tax Receipt 

HARING TOWNSHIP 

2209-34-2301-01 

Received 

of: 

GANZAK, 

THOMAS 

W 

& 

DEBRA 

I GANZAK 

11491 

9 

RD 

KALEVA 

MI 

49645 

72,800 

SCHL: 

83010 

201 

PREVIOUS PAYMENTS 

Amount 

bate 

Chk 

# 

Amount 

**% CURRENT PAYMENT 

#% 

Date 

Chk 

# 

Amount 

02/06/2026 

144 

“ures 

Total Recvd: 

1,761.18 

DETAILED BREAKDOWN OF BILLING/PAYMENTS 

FOR 2209-34-2301-01 

MILLAGE 

Tax Billed 

Total Paid 

BALANCE 

1.4001 

101.92 

101.92 

0.00 

0.7241 

52.71 

52.71 

0.00 

0.5793 

42.17 

42.11 

0.00 

0.9656 

70.29 

70.29 

0.00 

2.8000 

203.84 

203.84 

0.00 

9.0000 

655.20 

655.20 

0.00 

2.0000 

145.60 

145.60 

0.00 

6.0309 

439.04 

439.04 

0.00 

0.0963 

7.01 

7.01 

0.00 

0.1929 

14.04 

14.04 

0.00 

0.1639 

11.93 

11.93 

0.00 

Buyer “pd 

full Winter bill. 

Therefore the Seller Should 

feumburse 

the buyers or the Hime 

they 

owned 

the property 

from 

'[)|a5 fo close date '%/ad)2s = which equals # nag.a4, 

Admin Fee 

17.43 

17.43 

0.00 

Interest/Pen 

0.00 

0.00 

0.00 

Over 

Payments 

0.00 

0.00 

0.00 

TOTALS ~=-=mmmm > 

23.95310 

1,761.18 

0.00 

i 

© 1,086.54 

fF 

PD RY 2-17-20 

CNTY: 

01/01 

- 12/31 

4 

Dun: 0101 

= 12/31 

I 

SCHL: 

07/01 

- 06/30 

ST 

: 

10/01 

- 09/30 

Property Description 

Addr: 

984 

PLETT

i Jon epetnont of Treacusy 

THIS 

IS 

NOT 

A 

TAX 

BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is Issued ynder the authority of PA. 208 of 1893, Seo. 211,24 {c) and 860.211.34c, a5 amerxied. This Is @ mode! assessment notice to be used by the local assessor, 

FROM: HARING TOWNSHIP 

PARCEL IDENTIFICATION 

TOWNSHIPASSESSING 

1196 RANGER DR 

PARCEL NUMBER: 

2209-34-2301-01 

* GLADWIN Mi, 48624 

PROPERTY ADDRESS: 

984 PLETT RD 

CADILLAC, Mi 49601 

OWNER'S NAME 8 ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

CADILLAC REVIVAL CENTER 

% Exempt As "Homeowners Principal Residence™ 

00% 

INC., 

A MI NON-PROFIT 

%E 

n 

. 

" 

° 

xempt As 

"Qualified Agricultural Property" 

00% 

984 PLETT RD 

n 

" 

° 

CADILLAC MI 49601 

% Exempt As "MBT Industrial Personal"; 

00% 

% Exempt As "MBT Commerclal Personal”: 

00% 

Exempt 

As "Qualified Forest Property": 

0 Yes 

No 

Exempt 

As “Development Property”: 

[JYes 

[X] No 

LEGAL DESCRIPTION: 

N 1/2 OF N 1/2 OF SW 1/4 OF NW 1/4; S 3/4 OF SW 1/4 OF NW 1/4 EXC W 20 RDS OF OF N 8 RDS. & EXC W 270 FT OF S 240 FT 

OF SW 1/4 OF NW 1/4 37 A MIL HAR. SEC. 34 T22N ROW -CAPS- SPLIT/COMBINED ON 07/18/2014 FROM 2209-34-2301; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

201 

Commercial 

PRIOR YEAR'S CLASSIFICATION: 

201 

Commexcial 

The change in taxable value will Increase/dscrease your tax bill for the 2025 

N 

CURRENT 

CHANGE FROM 

year by approximately: 

$3523 

Ear et 

’ 

TEAR TE Aes 

CURRENT Yn 

1. TAXABLE VALUE: 

0 

72,800 

72,800 

2. ASSESSED VALUE: 

72,800 

or] 

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: 

Market Adjustment 

0 

72,800 

72,800 

The 2025 Inflation rate Muitiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

DAVID BROWN 

(231) 881-4000 

TOWNSHIPASSESSING@GMAIL.COM 

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

2025 MARCH BOR WILL MEET WEDNESDAY , MARCH 12, 2025, FROM 3 PM TO 9 PM AND THURSDAY, MARCH 13,2025

"CADILLAC REVIVAL CENTER 

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5676 E M-55 

74-8662/2724 

CADILLAC, Mi 49601 

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