25-003164.pdf
Zaremba Holdings LLC, Petitioner V Township Of Gerrish, Respondent · 25-003164-TT
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Page 1
8
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
GOVERNOR
LANSING
RECEIVED
OCT 272025
MICHIGAN TAX TRIBUNAL
MARLON |. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
MTT DOCKET NO. 25-003164
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
Section 1: Respondent’s Contact Information
First Name
Ml.
Last Name
Township of Gerrish
Mailing Address (No., Street, P.O. Box or Rural Route)
2997 E Higgins Lake Dr
City or Town
State
ZIP Code
Roscommon
Ml
148653
Telephone ""(989)82 1 -9694
Email Address {do not enter unless you want MTT to send all correspondence via email)
Assessor@gerrishtownship.org
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name
ML.
Last Name
Julie
A
Tatro
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route}
2997 E Higgins Lake Dr
City or Town
State
ZIP Code
Roscommon
MI
148653
Tefephons Number (989)82 1-9313
Email Address (do not enter untess you want MTT to send all correspondence via email)
assessor@lyontownship.org
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
M Yes
No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.
0 Yes
[] No
O Not ApplicablePage 2
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
1)The petitioner failed to file an appeal of the 2024 uncapping of taxable value with the
March 2024 board of review. The petitioner failed to file an appeal with the March 2025
board of review. The July 2025 board of review lacks authority to act on the uncapping
of a previous year taxable value, unless confirmed by the assessor. The tribunal lacks
jurisdiction to hear this matter and
| respectfully request dismissal.
2)This property is residential.
It contains one single family dwelling. This property is not
zoned nor classified as commercial.
It does not have a commercial use or purpose.
Renting of a residential dwelling from an LLC to an individual does not constitute a
commercial purpose or use of the property.
Section 5: Jurisdictional Issues
IF PETITIONER {S APPEALING THE TRUE CASH AND/OR TAXABLE VALUES
Did Petitioner protest the assessment at a Board of Review (BOR)?
Yes
[Ml] No
# yes, check which BOR Petitioner attended: [] March
July
J December
if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes
[ 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? [Hl] Yes
[ml] No
If yes, cite the Board's authority.
Was lhe assessment(s} at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes
[2] No
If yes, explain
Is Petitioner appealing from a State Tax Commission Order?
(} Yes
[| No
If so, what is the Issue date?
IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUEPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption ata BOR? [| Yes [No If Yes, check which BOR Petitioner attended: O March [Hl] July O 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 ata BOR? OJ Yes O No If Yes, check which BOR Petitioner attended: (m} 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) O 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: 72-004-480-025-0000 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as a Value) as established by the BOR: 774,100 Current Taxable Value as established by the BOR: 709,431 What do you believe is the fair market value (also known as True Cash Value)? 1,548,200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 774,100 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 2025 taxable value equals the 2025 capped value
Page 4
pgp of Treas: THIS IS NOT A TAX BILL L-4400 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.211.34¢, as amended. This is a model assessment notice to be used by the local assessor. FROM PARCEL IDENTIFICATION GERRISH TOWNSHIP 2997 E HIGGINS LAKE DR PARCEL NUMBER: 004-480-025-0000 ROSCOMMON, Mi 48653-7718 PROPERTY ADDRESS: 139 PINE BLUFFS ROAD ROSCOMMON, M1 48653 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principal Reside 00% "wy 0, ZAREMBA HOLDINGS LLC % Exempt As "Qualified Agricultural Property 00% 20055 WESTVIEW DR % Exempt As "MBT Industral Personal”: 00% NORTHVILLE, MI 48167-9206 % Exempt As "MBT Commercial Personal™: 00% Exempt As "Qualified Forest Property” [] Yes No Exempt As "Development Property ~~ [_] Yes No LEGAL DESCRIPTION: L-713 P-190 243 LOTS 25 & 26 PINE BLUFFS ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION: 401 Residential The change in taxable value will increase/decrease your tax bill for the 2025) PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM year by approximately: $971 YEAR! 2024 AMOUNT YEAR: Jp 1. TAXABLE VALUE: 688,100 709,431 21,331 2. ASSESSED VALUE: 688,100 774,100 86,000 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 688,100 774.400 86,000 5. There WAS or WAS NOT a transfer of ownership on this property in 2024 WAS NOT 6. Assessor Change Reason(s): Market Adjustment 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: Name: JULIE ATATRO Phone: 989-821-9313 Email Address: ASSESSCR@GERRISHTOWNSHIP.ORG March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
Page 5
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. 208 of 1893, Sec. 211.24 {¢} and Sec.211.34c, as amended, This is a model assessment notice to be used by the local assessor.
L-4400
FROM
GERRISH TOWNSHIP
2997 E HIGGINS LAKE DR
ROSCOMMON, MI 48653-7718
PARCEL NUMBER:
PROPERTY ADDRESS:
139 PINE BLUFFS ROAD
ROSCOMMON, MI 48653
PARCEL IDENTIFICATION
004-480-025-0000
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL:
PRINCIPAL RESIDENCE EXEMPTION
% Exempt As "Homeowners Principal Reside
00%
ny
10,
ZAREMBA HOLDINGS LLC
% Exempt
As “Qualfed Agricultural Property
poy
20055 WESTVIEW DR
% Exempt
As
"MBT Industrial Personal”
00%
NORTHVILLE, MI 48167-9206
% Exempt
As "MBT Commercial Personal™
00%
Exempt
As "Qualified Forest Property:
[7] Yes
[X] No
Exempt
As "Development Property:
[| Yes
No
LEGAL DESCRIPTION:
L-713 P-190 243 LOTS 25 & 26 PINE BLUFFS
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
401
Residential
PRIOR YEAR'S CLASSIFICATION:
401
Residential
The change in taxable value will increase/decrease your tax bill for the
2024]
PRIOR AMOUNT
CURRENT TENTATIVE
Rkaiel From
year by approximately:
$13750
YEAR:
503
AMOUNT YEAR:
5004
CURRENT YEAR
1. TAXABLE VALUE:
382,495
688,100
305,605
2. ASSESSED VALUE:
609,900
688,100
78,200
3. TENTATIVE EQUALIZATION FACTOR:
1.000
4. STATE EQUALIZED VALUE (SEV):
609,900
688,100
78,200
5. There WAS or WAS NOT a transfer of ownership on this property in 2023
WAS
6. Assessor Change Reason(s):
Market Adjustment
The 2025 Inflation rate Multiplier is: 1.631
Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following:
Name:
JULIE A TATRO
Phone:
989-821-9313
Email Address:
ASSESSOR@GERRISHTOWNSHIP.ORG
March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:Page 6
Gerrish Township (116d 0% 2006 2997 E, Higgins Lake Drive Roscommon, Mi 48653 Phone: (989) 821-9313 Fax: (989) 821-8627 Shinners & Cook Andrew J. Balzer 5195 Hampton Place Saginaw, Ml 48604-9576 July 22, 2025 RE: Request to recap taxable value Dear Mr. Balzer: The Gerrish Township Board of Review has denied your request to recap the 2024 taxable value and recalculate the 2025 taxable value based on the recapping. The transfer from the Kathleen M. Bruce Qualified Principal Residence Trust u/a/d November 25, 2008, to Stephanie M. Zaremba was an exempt transfer. The transfer from Stephanie M. Zaremba to Zaremba Holdings, LLC; however, was not an exempt transfer. The exemption for commonly controlled entities only applies if a business purpose exists. We have enclosed pages 33 & 34 of the Transfer of Ownership Guidelines for your review, If you disagree with this determination, you may appeal to the Michigan Tax Tribunal within 35 days of the date of this notice, Respectfully, Qreetel. Z Qe
Page 7
parcel
Number:
004-480-025-0000
Jurisdiction:
GERRISH TOWNSHIP
County:
ROSCOMMON
Printed
on
10/20/2025
Grantor
Grantee
$2
Sale
Inst.
Terms
of Sale
Liber
Verified
Prcnt.;
Price
!
Date
[Pe
|
1& Page
By
Trans.
325,000 1670171995 |
03-ARM"S LENGTH
i
DEED
(Property Address
Class:
RESIDENTIAL~ TRG Zoning:
R- =
[¢ Gi Permit(s)
bate
Number
Status
(139 PINE BLUFFS ROAD
SChGGT ROSCOMMON SCHOOL DIST
Owner's Name/Address
P.R.E.
0%
[ZAREMBA HOLDINGS LLC
120055 WESTVIEW oe 67-9206
MAP #:
[NORTHVILLE, MI
48167-
2025 ESE TEV 1,548, 139 TCV/TFAT 604.27)
|
X {Improved
vacant
Land Value Estimates for Land Table WTR.WATER PARCELS
iTax Description
.
~
.
Ei
PubTic
* Factors
*
(L-713
P-190
243
LOTS
25
& 26
PINE BLUFFS
Improvements
Description
Frontage
Depth
Front
Depth
Rate %Adj.
Reason
value
iComments/InfTuences
Gl
LAKEFRONT-NO
RD 100.00
368.00 1.0000 1.0000
8000
100
800,000
iDIrt Roa
100 Actual
Front Feet,
0.85 Total Acres
Total
Est.
Land value
=
800,000
Gravel
Road
Ri
{paved Road
Land Improvement Cost Estimates
dewalk
Description
Rate
size % Good
Cash value
Tdewa
D/W/P:
3.5 Concrete
8.23
854
77
,
ater
D/W/P: Asphalt Paving
3.93
3240
77
9,804
ewer
Total
Estimated Land Improvements True Cash value
=
15,216
lectric
as
urb
treet Lights
tandard Utilities
{Underground utils.
Topography of
Site
X {level
iRo1Ting
ow
igh
|Landscaped
| swamp
[wooded
pond
aterfront
avine
etland
-
Tood Plain
Year
Land
Bui Tding
Assessed
Board of]
Tribunal
Taxable
value
value
value
Review
other
value
Who
when
What
2025
400,000
3747100
774,100
709,431C
FIK 06/18/2009
INSPECTED
2024
350,000
338,100
688,100
688,100
[2023
335,000
274,900
609,900
3872,495C
[2022
290,000"
205,900
495,900
364,281CPage 8
Residential
Building
1 of
1
parcel
Number:
004-480-025-0000
Printed
on
10/20/2025
Building Type
(3)
roof (cont.)
(11) Heating/Cooling
(15)
Built~ins
(15)
Fireplaces
1
(16) porches/Decks
(17) Garage
Year
Built:
H
X Single FamiTy
'Eavestrough
X Gas
01T
7
‘ETec.
Appliance ATTow.
Interior
1 Story
AreajType
:
i
Mobile Home
Iznsulation
wood
coal
Steam
cook Top
|
[Interior
2 Story IageeF (IT Story)
| Co. capracity:
Town Home
0jFront Overhang
"Forced Air w/o Ducts
Dishwasher
|
i2nd/same stack
24icpp
Class: Bo
ibuplex
|
Olother overhang
X [Forced Air w/ Ducts
Garbage Disposal
|
Iwo sided
20lcep
Exterior: Siding
:
;
-
-
<1
Bath
Heater
i
i
-:
A-Frame
I Interior
Forced Hot water
ann Fon
|
enor
) agi
744|Treated Wood
[stone ven.
:
0
X Wood Frame
Drywall
[
[Plaster
ET ectric Baseboard
Hot Tub
i
prefab
1 Story
y
Common wall:
1 wall
‘paneled
|
iwood T&G
(Elec.
ceil.
fadiant
Unvented Hood
:
prefab
2 Story
Foundation:
18 Inch
-
|
=
|
on
BuTTding style:
Trim & Decoration
[Radiant CinMoor)
vented Hood
|
|Heat Circulator
Finished 7:
AT
[FX xo TMI
Chace neater
Jacuzzd Tub
Raised Hearth
vech Doors:
0
Yr Built
|Rémodeled
rs
oe
-
!
:
.
|wood Stove
:
:
1989
0
size
of Closets
wWall/Floor Furnace
Jacuzzi
repl.Tub
|
Direct-vented Ga
Area:
600
:
—
Lg x[0rd
"7
7small}
[Forced Heat
& Cool
oven
PTE
% Good:
77
(Condition: Good
Doors]
150T7d]
x H.C.
{Heat Pump
Microwave
Effec.
Age:
23
Storage Area:
0
Room List
:
:
Lt
No Heating/Cooling
standard Range
-
Ager
No Conc. Floor:
0
Tr
Easerent
-
(5) Floors
i
self Clean Range
[Floor Area: 2562
-
1st Floor
Kitchen:
central
Alr
sauna
Total
Base New:
525,882
E.C.F.
Bsmnt Garage:
2nd Floor
other:
jWood Furnace
Trash Compactor
[Total Depr Cost: 404,930
X 1.810
[Carport Area:
other:
12)
Electric
Central vacuum
Estimated T.C.V.:
732,923
Bedrooms
[Other
a»
i
Security System
Roof:
(1) Exterior
: 6 Ceilings
0
Amps service
Cost Est.
for Res,
BIdg:
1
Single Family
RANCH
Cls
B
Bt 1989
X
Wood/SRingTe
i
No./Qual.
of Fixtures
an
J
y
f
H
|
r
7
—
Heating System:
Forced
Air w
Ducts
ATuminum/viny1
Bx.
[x[ord. | MIN
Grund Area = 3562 SF
Floor Ares = 3562
Brick
:
Ld
No.
of Elec. outlets
Phy/Ab.Phy/Func/Econ/Comb.
% Good= 77/100/100/100/77
(7) Excavation
TTMERY
TT
Many
7
Ave.
|
Few
|
X
Insulation
Basement:
0 S.F.
x
a
Building Areas
2 windows
crawl:
2562 S.F.
(13)
Plumbing
Stories
Exterior
Foundation
size
Cost New
Depr.
Cost
slab:
0 S.F.
Average Fixture(s)
1 story
siding
Craw]
Space
2,562
Many
[Large
Height
to Joists:
0.0
213 Fixture Bath
:
LC
.
i
Total:
444,391
342,182
X
lave.
IX
‘Ave.
rv
12 Fixture Bath
Other Additions/Adjustments
Few
|
(small
|_(8) Basement
softner, Auto
plumbing
Wood Sash
iConc. Block
softner, Manual
3 Fixture Bath
1
10,452
8,048
Metal
Sash
‘Poured Conc.
Solar water Heat
2 Fixture Bath
1
6,968
5.365
fot
:
Plumb
vinyl
sash
[Stone
d
4
Nera mone
water/Sewer
:
:
iConcrete Floor
well,
Feet
,
Horiz.
slide
:
pa
Separate Shower
’
Casement
(9) Basement Finish
Ceramic Tile Floor [Garages
.
Co
.
LL
Double Glass
Recreation
SF
Ceramic Tile wains class
Hd Exterior:
Siding Foundation:
18 Inch (unfinished)
6.696
28.256
b
au
|
1
se
Cos
,
f
‘Patio Doors
Living
SF
eramic Tub Alcove |
common wall:
1 wall
1
-3,180
~2,449
Storms
& Screens
walkout Doors
(B)
vent
Fan
-
No Floor
SF
Porches
3) Roof
(14) Water/Sewer
Cccp (1 story)
248
9,169
7,060
Olwalkout poors
(A)
TPUbTiC water
cpp
24
814
627
[X [Gable
7
[Gambre
pub
cp
5
678
255
Hip
IMansard|_(19)
Floor Support
Public Sewer
°
ES
isheg
|J0ists:
1 water well
peck
eh
—
Unsupported
Len:
111000 Gal.
septic
Treated wood
744
10,691
8,232
X_Ashphalt shingle
|... "cp.
12000 Gal. Septic
Chimney:
viny
)
Totals:
525,882
404,930
Tlmp Sum Ttems:
<<<<< Calculations too Tong.
See valuation printout for complete pricing.
>>>>>
w#% Information herein deemed reliable but not guaranteed~**Page 9
10/20/2025 valuation Report 02:50 PM AssessmentRoll Roll: GERRISH TwP 2025 ZAREMBA HOLDINGS LLC 139 PINE BLUFFS ROAD ROSCOMMON, MI 48653 004-480-025-0000. Property Class: 401 Map #: 2025 Est. T.C.V. GERRISH TOWNSHIP Land value Estimates for Land Table WTR.WATER PARCELS * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value LAKEFRONT-NC RD 100.00 368.00 1.0000 1.0000 8000 100 800,000 100 Actual Front Feet, 0.85 Total Acres Total Est. Land value = 800,000 Land Improvement Cost Estimates Description Rate Size % Good cash value D/w/P: 3.5 Concrete 8.23 854 77 5,412 D/w/P: Asphalt Paving 3.93 3240 77 9,804 Total Estimated Land Improvements True Cash value = 15,216 Cost Est. for Res. Bldg: 1 Single Family RANCH cls 8 Blt 1989 (11) Heating System: Forced Air w/ Ducts Ground Area = 2562 SF Floor Area = 2562 SF. phy/Ab.Phy/Func/Econ/Comb. % Good=77/100/100/100/77 Building Areas Stories Exterior Foundation Size cost New Depr. Cost 1 story siding Crawl Space 2,562 Total: 444,391 342,182 other Additions/Adjustments Plumbing 3 Fixture Bath 1 10,452 8,048 2 Fixture Bath 1 6,968 5,365 Water/Sewer Septic System - MI 1 6,114 4,708 well, 50 Feet 1 3,089 2,379 Garages Class: B Exterior: Siding Foundation: 18 Inch (unfinished) Base Cost 600 36,696 28,256 Common wall: 1 wall 1 -3,180 -2,449 porches CCP (1 story) 248 9,169 7,060 CPP 24 814 627 cpp 20 678 522 peck Treated wood 744 10,691 8,232 Totals: 525,882 404,930 Notes:
Page 10
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Zaremba Holdings LLC Petitioner(s) ; MICHIGAN TAX TRIBUNAL v MTT Docket No.25-003164 Township of Gerrish Respondent(s) PROOF OF SERVICE Julie A. Tatro states that on October 21, 2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer for and all attachments relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Zaremba Holdings LLC 20055 Westview Dr Northville MI 48167 Andrew Balzer 5195 Hampton PI Saginaw MI 48604 [Signatlre of person Whdlis serving/mailing copy] Julie A. Tatro [Print/type name of person serving/mailing copy]
Page 11
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