Brushaber.pdf

William P Brushaber, Petitioner V Township Of Tobacco, Respondent · 25-003648-TT

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RECEIVED 

AUG 1:9 2025 

. 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

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) 279, 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 

M.E 

Last Name/Company Name 

William 

P 

Brushaber 

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

5754 S. Dundas Road 

City or Town 

State 

ZIP Code 

Beaverton 

MI 

48612 

Telephone Number 989-404-008 1 

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

b_brushaber@hotmail.com 

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

First Name 

M.L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou | [7] vest 

[_] No™ 

appealing? 

*If yes, use a multiple parcel form for informalion regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address {No., Street, City, ST, ZIP) 

[If multiple, list first property's address) 

5754 S. Dundas Road

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

[3 Poverty Exemption 

[1 Taxable Value Only (calcutation) 

[J Disabled Veterans Exemption 

{1 Uncapping of Taxable Value 

Eligible Manufacturing Personal Property (ESA) 

[_] Exemption from Taxation {other than the denial of a 

J Classification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

Petitioner believes the calculations to achieve TCV value of the property are in error. 

Protest was made to BOR and appeal denied. Petitioner then contacted assessor for 

the township and through discussions it was discovered that an error in the square 

footage calculations (500 sq. feet) has been erroneously applied in all of the annual 

assessments for the property since it was first sold for a homestead. 

Assessor filed 

a Measurement/Calculation error with the BOR in July to fix the 

2024/2025 assessed capped and taxable value of the property however; little to no relief 

has been gained as the TCV of the homestead is still higher than 2023 sale price and 

2023 appraisal. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024, 2025 

Did you protest the assessment at a Board of Review (BOR)? [7] Yes 

[1] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

a July 

O December 

If No, check the applicable reason(s): 

[7 Not required to attend 

[| Assessment Change Notice was not received by Petitioner 

|] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section §) 

0 Appealing within 35 days of State Tax Commission Order 

Appeating within 35 days of receipt of Nolice of Uncapping

‘erens® 

. 

\ 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information suse te muitipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

150-036-202-002-01 

Classification of Property: 

Real 

Personal 

(checkone} 

4 

Agriculiural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

324,600.00 

Current Taxable Value as established by the BOR: 

320,557.00 

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

570,115.00 

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

285,057.50 

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

35,499.50 

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 

Personal 

{check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(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 

MARLON 1, BROWN, DPA 

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? 

ves 

[J No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

0 ves 

No 

If you answered yes to either or both of the above quastions, 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 

$26.00 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 206.762) 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 

i 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. 

Signature ‘required 

Petitioner or Attorney/Authorized DE 

Le 

Ist 

2 

-

03/16/2025 

03:10 

PM 

2025 BOARD OF REVIEW DECISION 

FROM 

TOBACCO TOWNSHIP ASSESSOR 

TOBACCOASSESSOR@Y AHOO.COM 

121 WOODEN KEY DR 

HOUGHTON LAKE, MI 48629 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

150-036-202-002-01 

5754 

S DUNDAS RD 

SEC 36 17 IW PART OF NW 1/4 COM AT N 1/4 COR THN 

ARAM P & JEANNE 

89DEG 18MIN 21SEC W 2241.68FT TH S 1DEG S6MIN 59SEC 

RE PEASY L956 12 

W ALG CENT LINE OF DUNDAS RD 422.32FT TH N 88DEG 

3MIN ISEC W 33FT TH 350FT ALG WLY ROW OF DUNDAS 

RD ON A 533FT RAD CURVE TO LET HAVING A LONG 

CHORD BEARING $ 13DEG 29MIN 49SEC E 283.92FT TO POB 

TH CONT ALG SD ROW LINE 62.94FT ON 533FT RAD CURVE 

THIS PROPERTY IS CLASSIFIED 

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 parcef number 

150-036-202-002-01 

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

Board of Review Comments 

DENIED: 50% TRUE CASH VALUE. 

| 2025 ORIGINAL ASSESSED VALUE 

343,200 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

343,200 

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

2025 

ORIGINAL TAXABLE VALUE 

338,806 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

338,806 

2025 

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. 

“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 Small Claims appeal. 

Petition forms are available on this website.” 

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

2025 

Jul 22,2025 

BRUSHABER WILLIAM 

P 

& 

JEANNE 

M 

5754 

S 

DUNDAS 

RD 

BEAVERTON 

MI 

48612 

Re: July Board of Review Change Notice 

150-036-202-002-01 

Dear Property Owner: 

On Jul 22, 2025 

JULY BOARD OF REVIEW 

Change Notice 

5754 S DUNDAS RD 

, the July Board of Review made the following correction to the assessed, capped and 

taxable values or to the Principal Residence Exemption for the above referenced parcel. 

Original 

Year 

Assessed 

Capped 

Taxable 

2025 

343,200 < 

338,806 < 

338,806 < 

Principal Residence Exemption 

100.0000 

Adjustment Type: 

2024 

326,000 < 

169,454 < 

Principal Residence Exemption 100.0000 

Reason: 

326,000 < 

Adjustment Type: 

MCL 211.53b(6)d 

ear 

Assessed 

Capped 

Taxable 

fled 

324,600 < 

320,557 < 

 (1320,557< 

Principal Residence Exemption 

100.0000 

(308,300< 

MCL 211.53b(6)d 

- MEASUREMENT/CALCULATION ERROR 

308,300 < 

308,300 < 

004A 

<T 

Principal Residence Exemption 100.0000 

The action of the July Board of Review may be 

se appealed to the Michigan Tax Tribunal within 35 days after 

the final decision, ruling or determination. To appeal to the Michigan Tax Tribunal, file a petition with the 

MTT that can be obtained from their website: 

http://www.michigan.gov/taxtrib

Michigan Department of Treasury 

4031 (Rev. 09-22) 

Assessment Y& 

UCT 

. 

. 

. 

07/21/2025 07:00 pM 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893. Filing is mandatory. 

Petition/Docket #: 

1 A 

+ 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding qualified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

as MCP 211.70 related to the disabled veterans exemption, 

July/December Board of Review to take action, 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parce! of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

BRUSHABER WILLIAM P & JEANNE M 

[Owmer Street Aras 

City 

State 

ZIP Code 

5754 S DUNDAS RD 

BEAVERTON 

MI 

|ass12 

Parcel Number 

Property School District 

Property Classification 

150-036-202-002-01 

BEAVERTON RURAL SCHOOL 

[401 

Properly Street Address 

City 

State 

ZIP Code 

5754 S DUNDAS RD 

BEAVERTON 

ML 

48612 

PART B: ADJUSTMENTS 

. 

item or Taxing Authority 

Note or Millage 

rig 

Adjusted 

Difference 

TOBACCO TOWNSHIP 

Assessed Value 

JBOR 

326,000 

| 

308.300 

-17,700 

Taxable Value 

07/22/2025 

326,000 

( 

308,300 

> 

-17,700 

P.R.E, 

of 

100.00 % 

100.00 % 

0.00 9 

Property Class 

401 

School District 

26010 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

1 Poverty Exemption 

[TJausiified Agricultural Exemption 

7 Disabled Veterans Exemption 

[Mauaiified Forest Exemption 

[CIE igiote Peveiopment Poperty 

3 Qualified Error 

Explanation: 

MCL 211.530(6)d - MEASUREMENT/CALCULATION ERROR 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS

Michigan Department of Treasury 

4031 (Rev. 09-22) 

Assessment Year: _2025 

. 

" 

. 

07/21/2025 07:03 pM 

July/December Board of Review Affidavit 

Issued under authority of P.A, 206 of 1893, Filing Is mandatory. 

Petition/Docket#: 

1B 

The authority for July/December board of review action is stated in the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

«regarding qualified errors verified by the assessor (MCL 211 -53b(1), (8)). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7u; a qualified agricultural property exemption under MCL 211.2e for the current year; which has been denied 

by the assessor; a qualified agricufturat property exemption under MCL 211.ee that was not on the assessment roll for the current year and one prior year; ora 

qualified forest property exemption under MCL 211.7ji(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7 related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an individual 

parcel of property which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

BRUSHABER WILLIAM P & JEANNE Mm 

[OWT STeeT ATaTess™ 

City 

State 

ZIP Code 

5754 S DUNDAS RD 

BEAVERTON 

MI 

|48612 

Parcel Number 

Properly School District 

Property Classification 

150-036-202-002-01 

BEAVERTON RURAL SCHOOL 

 |401 

Property Street Address 

City 

State 

ZIP Code 

5754 S DUNDAS RD 

BEAVERTON 

MI 

48612 

PART B: ADJUSTMENTS 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

oi 

cf 

TOBACCO TOWNSHIP 

Assessed Value 

JBOR 

343,200 

( 

324,600 

-18,600 

Taxable Value 

07/22/2025 

338,806 

(320,557 

-18,249 

P.R.E. 

100.00 % 

100.00 % 

0.00 9, 

Property Class 

401 

School District 

26010 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2) 

1 Poverty Exemption 

[Caualified Agricultural Exemption 

] Disabled Veterans Exemption 

[| Qualified Forest Exemption 

Ege pevelop ment Poperty 

Od Qualified Error 

Explanation: 

MCL 211.53b(6)d - MEASUREMENT/CALCULATION ERROR 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS

Michigan Depariment of Treasury 

Form 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate geeempg( this form and the assigned number in the Board of Review minutes. 

Parcel Code 

Petition Number 

. 

7 

160-036-202-002-01 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Ped Denied 

IH] 

Assessed Value Changed From: 

{ 

343,200 

ro: 

[ 

] 

Record of Vote - Board or three member committee of board 

ves 

[1 

4 

Member: 

pl YES 

[] NO 

Member: 

KH ves 

[J 

Reason for aw 

Action: 

- 

w. 

pp 

ya ard frre 

Ze 

te 

Aorhe! 

If you disagree wilh the decision rales 

{he Board of evan regard 

tentative assessed 

Zr 

you may 

0 

ire 

decision by filing a petition with the Michigan Tax Tribunal at 

lr 

07} 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govilaxtrib. 

Initials 

Initials 

Chairperson: 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

338,806 

vo: 

[4 

Denied 

Il] 

Tentative Taxable Value Changed From: 

Record of Vote - Board or three member committee of board. 

7 

A 

Member” J ves 

[Z) No 

4EL- 

Member: 

[ves 

[1] 

fimo 

Chairperson: 

fa) ves 

[1] 

No 

558% 

Reason for Board Action: 

7 

A rates Alden” charge 2 as 

aelfuadsiond 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.O.Box 30232, Lansing, Mi. 48909. Commercial Real, industrial Real, Developmental Real, Commeicial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

0 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson; 

[1 Yes 

[1] Noms 

Member: 

[J ves 

[1] 

NO ms 

Member: 

[J] ves 

[1] 

no Ts" 

Reason for Board Action: 

if you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to ihe State Tax Commission, P.O. Box 30471, Lansing, Mi. 48309 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[7] 

Exemption Request Denied 

[] 

Exemption percent modified from 

Record of Vote - Board or three member committee of board. 

% To: 

%

LI [Im 

LE

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