25-003313.pdf
Livingston Family Living Trust, Petitioner V Township Of Fredonia, Respondent · 25-003313-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
GRETCHEN WHITMER
GOVERNOR
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
LANSING
RECEIVED
SEP 1'5 2025
MICHIGAN TAX TRIBUNAL
ORLENE HAWKS
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MOAHR DOCKET No. 29-003313
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, Notice of Uncapping, or Assessment Change Notice) with this Smal! Claims Answer, if
applicable. if you do not submit this document, you may be held in default.
Section 1: Respondent’s Contact Information
269-781-8115
First Name:
M..:
Last Name/Company Name/Unit of Government:
Fredonia Township
Home Address {No., Street, P.O. Box or Rural Route):
County:
8803 17 Mile Rd
Calhoun
City or Town:
State:
ZIP Code:
Marshall
Mi
490868
Telephone Number:
Fax Number:
fredoniaassessor@yahoo.com
E-mall Address (do not enter unless you want MTT to send all correspondence via email):
Section 2: Respondent's Attorney/Authorized Representative’s Contact Information
269-967-6473
First Name:
[8
Last Name:
Roger
L
Smith
Firm Name (if any):
Fredonia Township Assessor
Address (No,, Street, P.O. Box or Rural Route):
8803
17 Mile Rd
City or Town:
State:
ZIP Code:
Marshall
Mi
49068
Talephone Number:
Fax Number:
fredoniaassessor@yahoo.com
E-mall Address (do not enter unless you want MTT to send all correspondence via email):
Section 3: Subject Property information
Does the subject property have a Principal Residence Exemption of 50% or more?Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
ORLENE HAWKS
GOVERNOR
LANSING
DIRECTOR
Section 4: Explain Your Answer to this Appeal
Property is assessed at 50% of Market Value
Section 5: Jurisdictional Issues
IF PETITIONER iS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES
Did Petitioner protest the assessment at a Board of Review (BOR)? m Yes
[I] Ne
If yes, check which BOR Petitioner attended: LC] March
[| July
[I] December
If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes
[ll] 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? [HN] Yes
[I] No
if yes, cite the Board's authority.
Was the assessment{s) at Issue established as the result of
a clerical error or mutual mistake of fact? [a] Yes
[C1] No
If yes, explain
is Petitioner appealing from a State Tax Commission Order?
[] Yas
[CT] No
If so, what is the issue date?Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption ataBOR? [| Yes [Hl] No If Yes, check which BOR Petitioner attended: [| March [] July [] 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? [| Yes [No If Yes, check which BOR Petitioner attended: [] March [] July [] 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: 13-11-123-300-01 Classification of Property: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) 119,200 Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: 67,457 What do you believe is the fair market value (also known as True Cash Value)? 275,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 137,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Page 4
Michigan Deparimenl of Treasury
618 (Rev. 11-12)
Petition to Board of Review
2025-08-M
03/11/2025 08:14
PM
L-4035
This form Is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or
the State Tax Commission unless you first protest to the Board of Review
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
LIVINGSTON FAMILY LIVING TRUST
Petitioner's Name {If Other than Owner. Please Print or Type)
Township or City
FREDONIA TOWNSHIP
County
CALHOUN
the following described property:
The undersigned protests the assessed value and/or the tentative taxable value and/or the, property classification and/or the qualified agricultural property exemption of
11-123-300-01
581 LYON LAKE RD
Property identified (Parcel code required. Property address & (egal description apfional)
FREDONIA TOWNSHIP T35 R6W SEC 23 BEG SE COR OUTLOT BLYON LK WOODS #3 S 86 DEG 40' W
215.83 FT,
N 62 DEG 50' W 14.95 FT, N 30 DEG 37'E 22.6 FT, N 03 DEG 6' W 74.8 FT, N 02 DEG 36' W 63.98
FT, N 86 DEG 40'E 320.63 FT TOW LN OLD US 27, $ 37 DEG 43 W 182.16 FT, $ 13 DEG 33' E 28.2FT TO
POB ALSO: BEG E 1/4 POST, 5 01 DEG 06'E 1322.23 FT, N 89 DEG 18'E 60.08 FT, S 08 DEG 10'02°E 470.77
FT, 886 DEG 40'W 202.28 FT, TO TRUE POB , § 86 DEG 40 W 136.80 FT, S 02 DEG 2312'E 149.75 FT, N 86
Protested Item
[J Assessed Value
[0 Tentative Taxable Value
[J Classification
0 Qualifed Agricultural
Property Exemption
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable vaiue)
Assessed Amount
Owner's Estimated True Cash Value
Tentative Taxable Value
Year
9,200
67,457
2025
2.
PROTEST OF CLASSIFICATION
{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance
with section 211.34 of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on {his
year's assessment roll:
’
401
Classification should be: (Please check one of the following)
[J Agricultural
J industrial
[1 Timber Cutover
[J Utility (Personal Property Only)
1 Commercial
E> Residential
[J Developmental
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(if the assessor has dertied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property,
the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption i¢ denied)
Percent qualified agricultural exemption requested by Owner: (Enter 100 if full
exemption requested)
4.
REASON FOR PROTEST
Ouactedd Valin
Tnlorvaad,
State reason(s) for protest of assessed value andfor the tentative taxable value andor
qualified agricultural property exemption.
[
LCPage 5
ichi
03/11/2025
08:14
PM
~
Michigan Department of Treasury
ee Ro 11D)
]
2025-08-M
B
L.4035
Petition to Board of Review
:
This form is issued under the authority of PA. 206 of 1893, as amended, Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal.or.
the State Tax Commission unless you first protest to the Board of Review
,
,
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
Pelitioner's Name (If Other than Owner. Please Print or Type)
LIVINGSTON FAMILY LIVING TRUST
Township or City
County
FREDONIA TOWNSHIP
'
CALHOUN
The undersigned protests the assessed value andfor the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of
the following described property:
'
Property Identified (Parcel code required. Property address & legal description optional)
:
11-123-300-01
FREDONIA TOWNSHIP 735 R6W SEC 23 BEG SE COR OUTLOT B LYON LK WOODS
#3 S 86 DEG 40'W
215.83 FT,
N 62 DEG 50' W 14.95 FT, N 30 DEG 37'E 22.6 FT,
N 03 DEG §' W 74.8 FT, N 02 DEG 36' W 63.98
FT, N 86 DEG 40' E 329.63 FT TOW LN OLD US 27, § 37 DEG 43 W 182.16 FT,
S 13DEG 33'E 28.2 FT TO
581 LYON LAKE RD
POB ALSO: BEG E 1/4 POST, S 01 DEG 06° 1322.23 FT, N 89 DEG 18'E 60.08 FT, § 08 DEG 1002°E:470.77.
FT, S86 DEG 40' W 202.28 FT, TO TRUE POB, S86 DEG 40'W 136.80 FT, § 02 DEG 2312°E 148.75 FT, N 86
Protested Item
[1 Assessed Value
[J Tentative Taxable Value
[1 Classification
0 Qualifed Agricultural
Property Exemption
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
Owner's Estimated True Cash Value
Tentative Taxable Value
Year
9,200
67,457
2025
2.
PROTEST OF CLASSIFICATION
(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance
with section 211.34c of the Michigan Compiled Laws. The Board of Review shalt not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classtfication of property on {his year's assessment roll:
4 0 1
Classification should be: (Please check one of the following)
[J
Agricultural
J Industrial
[7 Timber Cutover
[J Utility (Personal Property Only)
0 Commercial
J: Residential
[1 Developmental
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(if the assessor has denied or changed the percentage of the exemption from the 18 mills of focal schoo! operating tax for qualified agricultural property,
the owner may appeal this action fo the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor: (Enter
0 if exemption is denied)
Percent qualified agricultural exemption requested by Owner: (Enter 100 if full
exemption requested)
4.
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value and/or
qualified agricultural property exemption.
Oracdaed
J alae
Cn
ovasa
APage 6
Parcel Number:
11-123-300-01
Jurisdiction:
FREDONIA
TOWNSHIP
County:
CALHOUN
Printed on
09/11/2025
Grantor
Grantee
Sale!
sale
Inst.
Terms
of Sale
iLiber
‘Verified
{ Prent.
Price
Date
Type
i&
Page
{By
i Trans.
LIVINGSTON DANIEL
L
&
SUS
LIVINGSTON
FAMILY LIVING
0f
10/13/2014
{QC
14-INTO/OUT
OF TRUST
14007/367
{DEED
,
:
0.0
LIVINGSTON DANIEL
L
&
SUS
LIVINGSTON FAMILY LIVING
0
07/13/2001
QC
14-INTO/OUT
OF TRUST
2339/812
{DEED
100.0
Property Address
Class:
RESIDENTIAL-IMPRO Zoning:
RESID
Building Permit (s)
Date
Number
581
LYON LAKE
RD
School:
MARSHALL
PUBLIC SCHOOLS
ADDITION
10/01/2014
(2014-15
OMPLETED
P.R.E.
100%
/
7
POLE BUILDING
/
11995
COMPLETED
Owner's Name/Address
VAD
Ft
LIVINGSTON FAMILY LIVING TRUST
202
TCV 269,44
V/TFA:
136.08;
581 LYON LAKE RD
2026 Est ICV
269,443 TCV/
36-08;
MARSHALL
MI
49068
X [Improved
{
[Vacant
;
Land Value Estimates
for
Land Table
4000.RURAL RESIDENTIAL
Public
*
Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
TT
oe
DIET Road
ACREAGE TABLE
'A'
1.440 Acres 11,700
100
16,848
ax
Description
Gravel Road
i
1.44 Total Acres
Total Est. Tand Value =
16,848
FREDONIA TOWNSHIP T3S5 R6W SEC 23
X
paved Road
BEG SE COR OUTLOT
B LYON LK WOODS #3
Storm Sewer
|
.
S
86°40"
W 215.83
FT,
N 62°50'
W 14.95
ET
cidewalr
{ Land Improvement Cost Estimates
]
A
N
30°37"
E
22.6
FT,
N
03°6'
W
74.8
FT,
Hater
| Description
Rate
Size
%
Good
Cash Value
N 02°36'
W 63.98
FT,
N 86°40'
E 329.63
FT
Sewer
i D/W/P:
4in Concrete
]
6.96
112
65
wr
TO
W
LN OLD
US
27,
S
37°43'
W
182.16
FT,
x
Imiectric
Total Estimated Land Improvements
True
Cash Value
=
50
§ 13°33"
E 28.2
FT
TO POB
X
iGas
ALSO: BEG
E 1/4 POST,
Curb
$ 01°06'E 1322.23
FT,
N 89°18'E
60.08
FT,
Street Lights
S 08°10'02"E 470.77 FT,
S 86°40
W 202.28
Standard Utilities
FT,
To TRUE
POB
,
o
Underground Utils.
1
S$
86°40
W
136.80
PT,
S 02°23'12"E
149.75
:
©9521
.
Topography
of
:
Site
:
X
|Level
Rolling
Low
High
Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
i
PE
—
.
.
-
.
Flood Plain
Year
Land
Building}
Assessed
Board
of:
Tribunal/}
Taxable
i
Value
Value!
Value;
Review:
Other;
Value
Who
When
What
2026
8,400
126,300]
134,700:
H
{
67,457C
i
i
Gai
KW
04/26/2022
20%
REINSP
[2025
©
8,400
110,800
119,200;
119, 200M:
i
67,457C
[The Squalizer.
Copyright
(c)
1999
- 2005.1rLs 06/11/2019 YEARLY CAN 5557
107400
1117366
15160
112, 666M
TEE TEESE
{Licensed
To:
Township
of
Fredonia,
County
H
i
:
iof Calhoun,
Michigan
12023
:
12,700
97,400
110,100
108, 100M;
:
62, 314C
*** Information herein deemed reliable but not guaranteed***Page 7
Residential Building
1
of
1
Parcel Number:
11-123-300-01
Printed
on
09/11/2025
Building Type
(3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
i
(15)
Fireplaces
i
(16)
Porches/Decks |
(17)
Garage
EE
— srr
|
x
[single
Family
H
Eavestrough
X
Gas
;
Oil
Elec.
|
1
{Appliance Allow.
|
‘Interior
1
Story
|AreaiType
Year Built:
:
Mobile Home
Insulation
Wood;
Coal
Steam
Cook
Top
H
iInterior
2
Story
T65E
o
=]
Car Capacity:
2
Town Home
OiFront Overhang
+
-
{Dishwasher
i
i2nd/Same
Stack
;
TINY,
Class:
C
§
Duplex
0i0ther Overhan
{Forced adr w/o
Ducts
iGarbage Disposal
Two Sided
i
Exterior:
Siding
©
9
{Forced Air w/
Ducts
H
i
A-Frame
pe
d Hot Wat
Bath Heater
iExterior
1 Story
i
Brick Ven.:
0
-
{Forced
Hot
Water
i
;
i
(4)
Interior
H
.
Vent
Fan
{Exterior
2
Story
Stone
Ven.:
0
X (Wood
Frame
i
i
[Electric Baseboard
{Hot Tub
Iprefab
1 Story
i
Common Wall:
1 Wall
X Drywall
|
Plaster
Elec.
Ceil. Radiant
{Unvented Hood
|
[Prefab
2 Story
|
Foundation:
42 Inch
Building Style:
{paneled
|X Wood TeG
jpadiant
(in=fio0r)
Vented Hood
H
{Heat Circulator
|
Finished
?
OLD FARM HOUSE
Trim
& Decoration
Electric Wall
Heat
Intercom
H
Raised Hearth
|
Auto.
Doors:
2
TERIOTR
Seiad
.
Space Heater
i
Jacuzzi
Tub
‘Wood Stove
;
Mech.
Doors:
0
*
Bul
emode.le
Ex
[Xi0rd
|
[Min
Wall/Floor Furnace
i
Jacuzzi repl.Tub
iDirect-Vented Ga
i
Area:
576
1841
1980
—
I.
HI
X
Forced Heat
& Cool
Oven
;
;
% Good:
0
Condition:
Average
Size
of Closets
:
Heat
Pump
.
Microwave
nel
s
40
Storage Area:
288
[Small]
No Heating/Cooling
{Standard Range
loos Amos.
1
580
No Conc.
Floor:
0
ry
v
|
Central
Al
Self
Cl
R.
i
ct
| SO—
Room List
H.C.
ena
he
cauna
| T7
REP9°
rotal Base New
: 294,266
E.C.F.
Bamnt Garey
‘Basement
BY
Ficors
ET
wT
Trash Compactor
{Total
Depr Cost:
167,730
X
1.350 rer Raa TT
1st
Floor
i
L112)
ectric
Central Vacuum
| Estimated T.C.V:
226,436
a
oe
:
i2nd Floor
Kitchen:
Carpeted
100 Amps Service
Security System
|
oot:
H
Other:
Carpete
-
-
[Bedzooms
| Other:
No./Qual.
of Fixtures
Cost Est.
for Res.
Bldg:
1
Single Family
OLD FARM HOUSE
Cls
C
Blt 1841
(1)
Exterior
H
T
TXT
TMA
(11)
Heating System:
Forced Heat
& Cool
(Ex.
1X Ord.
{Min
Tass
1980
i
X [Wood/Shingle
(6)
Ceilings
-
=
+
Ground Area
=
SF
Floor Area
=
SF.
|”
Aluminum/Vingl
No.
of Elec. Outlets
Phy/Ab.Phy/Func/Econ/Comb.
% Good=60/95/100/100/57
|
Brick
1X Drywall
Many
{
X Ave.
[Few
| Building Areas
H
{
13
Blombing
—
Stories
Extericr
Foundation
Size
Cost
New
Depr.
Cost
{XiInsulation
i
=
2 Story
Siding
Slab
528
L-
{Average Fixture(s)
|i story
Siding
Slab
528
(2)
Windows
(7)
Excavation
2:3 Fixture Bath
1 Story
Siding
Crawl Space
396
Many
Basement:
0
S.F.
{2 Fixture Bath
Total:
245,034
139,669
Avg.
Crawl:
396
S.F.
iSoftener,
Auto
Other Additions/Adjustments
X
[Few
Slab:
1056
S.F.
|Softener, Manual
Plumbing
:
-
Height
to Joists:
0.0
{Solar Water Heat
|
3 Fixture Bath
1
4,478
2,552
* Inood Sash
© Plumbing
{
Vent
Fan
1
"244
"139
Vinyl Sash
(8)
Basement
xtra Toilet
Garages
x
bodble
Hun
h
Cone
Block
{Extra
Sink
Class:
C Exterior:
Siding Foundation:
42
Inch
(Unfinished)
Horiz
py
Poured Conc
iSeparate Shower
Base Cost
576
23,910
13,629
X
Casement
Stone
:
;
{Ceramic Tile Floor
Storage Over Garage
288
3,813
2,173
:
[Ceramic Tile Wains |
common Wall:
1 Wall
1
-2,589
-1,476
Double
Glass
Treated Wood
:
Ceramic
Tub Alcove
Door Opener
2
Tosa
601
Patio
Doors
Concrete
Floor
1.Vent
Fan
Water/Sewer
’
Storms
&
Screens
ini
:
d
(9)
Basement
Finish
(1)
Water/Sewer
Public
Sewer
1
1,465
835
Roo,
(3)
:
Recreation
SF
PRIS Waters
water Well,
50
Feet
1
3,344
1,906
Gable
[Gambrel:
Living
SF
1
ipublic Sewer
Built-Ins
X
Hip
IMansard}
Walkout Doors
(B)
1
‘Water Well
Appliance Allow.
1
2,713
1,546
Flat
ished
No
Floor
SF
1000
Gal
Septic
Breezeways
ry
-
Walkout Doors
(A
2000
Gal Septic
Frame Wall
160
10,800
6,156
X jhsphalt Shingle
(10)
Floor Support
P
Totals:
294,266
167,730
H
FeIsTeT
Lump
Sum Items:
Notes:
-
-
:
.
=>
:
:
Chimney:
Metal
Unsupported
Len:
ECF
(LYON
LAKE)
1.350
TCV
226,436
i
Cntr.Sup:
***
Information herein deemed reliable
but
not guaranteed***Page 8
Agricultural Improvement Card
1
of
1
Parcel Number:
11-123-300-01
Printed on
09/11/2025
; Building Type
{Farm Utility Buildings
{ Year
Built
1995
Class/Construction
iD, Pole
Quality/Exterior
Average
#
of Walls,
Perimeter
4 Wall,
208
J
Height
14
:
Heating System
Heaters,
Vented
Length/Width/Area
i64
x
40
= 2560
i
Cost New
$748,358
:
Phy./Func./Econ.
$%Good
(56/100/100
56.0
:
i
Depreciated Cost
$
27,080
H
+ Unit-In-Place Items
$0
{ Description,
Size
X
Rate
X %Good
= Cost
Itemized
=>
i Unit-In-Place
->
Items
->
E.C.F.
X
1.000
% Good
56
Est.
True Cash Value
$ 27,080
i Comments:
{ Total Estimated True
Tash Value
of Agricultural Improvements
/
This
Card:
27080
/ All Cards:
27080
***
Information herein deemed reliable but not guaranteed***Page 9
FREDONIA TOWNSHIP 8803 17 Mile Road, Marshall, Michigan 49068 Phone (269) 781-8115 * Fax (269) 781-9926 Est. 1838 September 11, 2025 Livingston Family Living Trust, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003313 Township Of Fredonia, Respondent. PROOF OF SERVICE | certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. ne BPS Roger Lee Smith Fredonia Township Assessor
Page 10
Fredonia Township 8803 17 Mile Road Marshall, MI 49068 > JUNIVRE: 2020 31L0 000% 7049 BL58 D RAPIDS MI 493 pres US POSTAGE == [2] o pte SF 2042034 § i 0001317444 S FIRST: