Groat Tribunal Answer05262026.pdf
Laura Walton Groat, Parke Groat Petitioners V Township Of Whitefish Respondent · 26-000990-TT
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Lz, = ( = oa Ape STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 26-000990 Section 1: Respondent’s Contact Information First Name: M.L: Last Name/Company Name/Unit of Government: Home Address (No., Street, P.O. Box or Rural Route): County: City or Town: State: ZIP Code: Mi Telephone Number: Fax Number: E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: M.L: Last Name: Tina M Fuller Firm Name (if any): Address (No., Street, P.O. Box or Rural Route): 17165 S Deer Run Rd City or Town: State: ZIP Code: Kinross Mi 49752 Telephone Number: Fax Number: 906-360-9055 E-mail Address (do not enter unless you want MTT to send all correspondence via email): whitefishtwpassessor@gmail.com Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? [] Yes O No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. ves [J No [A NotApplicable
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal The True Cash Value,"the usual selling price" of the subject property is $145,000 for the year 2026. This value is based on comparable vacant waterfront property sales located along Lake Superior, the property's water frontage of 112 feet as indicated in the land description and it's use as a residential property. The attached 2026 land value sales study indicates land with frontage along Lake Superior to have a fair market value of $1370 a front foot based on sales of property between 04-01-2023 and 03-31-2025. The State Equalized Value as determined each year is calculated at 50% of True Cash Value which is 72,500. The taxable value of 46,009 does not exceed the assessed value and is consistent with Michigan Law, which caps taxable value increases under Proposal A to the lesser of 5% or the rate of inflation. 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)? [] Yes Od No If yes, check which BOR Petitioner attended: [| March [J July [J December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O 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? [0] Yes [m0] 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? O Yes [w] 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 VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING MARLON |. BROWN, DPA DIRECTOR Did Petitioner request a Poverty Exemption ata BOR? [] Yes [VI No If Yes, check which BOR Petitioner attended: [J] March [J July [J 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 [J July [J 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) [i 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: 016-153-039-30 Classification of Property: Real Personal (check one) 7 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 72,500 Current Taxable Value as established by the BOR: 46,009 What do you believe is the fair market value (also known as True Cash Value)? 145,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 72,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. S ig nature *required Respondenton Attorney/Aut d ya 's Signature: te 21
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parcel Number: 016-153-039-30 Jurisdiction: WHITEFISH TOWNSHIP County: Chippewa P Grantor Grantee sale sale Inst. Terms of Sale Liber Price Date Type & Page GROAT PARKE G & LAURA W H GROAT PARKE G & WALTON-GR 0 02/12/2021 QC 18-LIFE ESTATE 1339/204 GOODFALLOW CAROLYN W & JA GROAT PARKE G & LAURA W H 55,000 09/30/2020 wp 03-ARM'S LENGTH 1330/392 Property Address Class: RESIDENTIAL-VACAN Zoning: Building Permit(s) Date 5240 N M123 School: WHITEFISH SCHOOLS P.R.E. 100% 10/07/2020 owner's Name/Address GROAT PARKE G Map) #: WALTON GROAT LAURA S 2026 Est TCV 144,987 PO BOX 234 - PARADISE, MI 49768-0234 Improved X Vacant Land value Estimates for Land Table LS.LAKE SUPERIO public feron TN * Factors * Improvements Description HE Peres Front Depth Rate . LAKE SUPERIOR 112.00 / 0.00 0.9449 1.0000 1370 Tax Description *BALANCE OF LEGAL ON FILE Pint Roadie, 112 Actual Front Eeet; 0.00 Total Acres Total SEC 3T48N R6W PART OF GOVT LOTS 3 & 4 COM paved Road AT S 1/4 COR SD SEC; TH S 88 DEG 47' 46" E ALG S LINE SD SEC 1421.03 FT TO PT ON Storm Sewer C/L M-123; TH N 8 DEG 43' 16" W ALG SD Sidewalk C/L 65.03 FT; TH N 5 DEG 54' 12" W ALG SD water C/L 1167.32 FT TO POB; TH CONT N 5 DEG Sewer 54' 12" w ALG SD C/L 90.7 FT; TH N 86 DEG Electric 29' 01" E 260.29 FT TO PT "B"; TH CON N Gas 86 DEG R. H B A E 1 Curb TH N 89 DEG 08 bo 132) Street Lights ARING S 11 DEG 12' 57" E 112.42 FT FR standard utilities 392737 Er'wih vo pon. 014 AML, le lino bl A B. . A 5 SHOREFRONTAGE= 12 FT W/L. She Level Rolling Comments /Influences Low High Landscaped Swamp wooded pond waterfront Ravine oc Year Land Building Assessed value value value who when what 2026 72,500 0 72,500 2025 44,800 0 44,800 2024 44,800 0 44,800 2023 44,800 0 44,800
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ool) ) ye 016.153:039:00; - A 4 > 3 A » 0167153103940 “] k I her & # § 1016:153:039:30) $ a:
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Whitefish Waterfront Land Values Rounded down for 2026 Residential Median Ftg Median Depth] Median Land Value Median per FF Superior/ Bay Ftg ~ 100] I 129,900 1,370.00 |¥ River Frontage lL 198 - 43,750 | 31000 Interior Lake Ftg 150 - 65,000 650.00 ** median frontage for data entry is based on the entire database frontages not just sales. The median is a resistant statistic because it is calculated based on th e middle value of an ordered dataset, making it less affecte or outliers compared to the mean.
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may not drop older sales on large acreage with waterfront- very few sales Whitefish Sale study dates for 2026 (04-01-2023 to 03-31-2025) LAND TIME ADJUSTMENT = 2026 SALE STUDY for 2026 Tax year Average Inflatio % BUNGMg parcel # Ng Street Name- Location Effec. Average Acreage SALE SALE Month SALEAMNT land i or of Land Residual “21d Residual FRONTAGE DEPTH YEAR MONTH for time adj and improvents Adjusted Waterfrontage Whitefish bay/ Lake Superior Frontage VACANT FRONTAGE SOLD AND SALE LISTING VALUES 016-066-023-20 Whitefish 116.00 0.00 000 2023 9.00 21 $224,900 0 224,900 224,900 016-626-024-00 Whitefish 116.00 0.00 000 2023 5.00 17 $160,000 0 160,000 160,00 016-650-008-00 Whitefish 70.00 0.00 000 2023 6.00 18 $120,000 0 120,000 120,000 016-681-012-00 Whitefish 100.00 0.00 000 2024 9.00 9 $110,000 0 110,000 110,000 016-720-016-00 Whitefish 102.00 0.00 000 2023 11.00 23 $109,900 0 109,900 109,900 001-310-008-00 Bay Mills 94.99 0.00 000 2024 11.00 1 $130,900 0 130,900 130,900 016-760-028-00 Whitefish 102.50 0.00 000 2024 11.00 11 $129,900 0 129,900 129,900 median value 102.00 0.00 0.00 129,900
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Laura Walton Groat,Parke Groat, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000990 Township Of Whitefish, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.govi/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: __ Tribunal Clerk Entered: May 14, 2026 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. By: Tribunal Clerk MICHIGAN TAX TRIBUNAL - 611 W. OTTAWA ST., LANSING, MI 48933 - 517-335-9760 PO BOX 30232, LANSING, MI 48909 - Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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Michigan Department of Trea: 618 (Rev. 11-12) gid Petition to Board of Review 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 fo the Board of Review. TO BE COMPLET! ED BY OWNER OR OWNER'S AGENT Owner ACHE oF TF moza Gea 'n Petitioner's Name (if Other than Owner. Please Print or Type) TY wii TE Arsh “Odi PPEWA The undersigned protests the assessed value and/or the tentative taxable value andlor 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) 1-616-153-3920 Protested Item assessed Value [ ] Tentative Taxable Value | | Classification [] Qualified Agricultural Property Exemption 1. PROTEST OF ASSESSMENT (Complete this section fora protest of assessed value and/or tentative taxable value) Own YE of True NE 2:7 Tentative Taxable Value E2500 = GR 0 FIK 2026 2. PROTEST OF CLASSIFICATION (Complete this section fora 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 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 an this year's assessment roll Classification should be (check ane of the following): O Agricultural IH Industrial [ll Timber Cutover | Utility (Personal Property Only) ] Commercial O Residential a Developmentat 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 local school aperating 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 PRINGIPAL RESIDENCE PROPERTIES.) Percent qualified agricultural exempion granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by awner (Enter 100 if full denied) exemption requested) 4. REASON FOR PROTEST State reason(s) for protest of assessed value andlor the tentative taxable value and/or classification err qualified agricultural property exemption Assessed Pe us 2028 was44300T Forse) 2026 Aes YAW (1s PU12506F whos 15 A 1.50 AICREASE, wHdT 1S HE CHAISE smth) IVER EASE, CERTIFICATION mit Ast > 3/5/2¢ “Fo. Box 234 5ican M23 Pavol; Go,- 492 - 3393
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.. Retail U.S. POSTA 0. Box 234 nN po. FCM LETTE Mu. PARADISE, be = ll 4163 ~ 48909 $1 07 RDC 99 $2324P50 McHigad Tax TRIBuraL Fo. Bex 302.372 Lansing, Mu, 48909 Received APR 16 2026 LARA I ey rm a meso
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PE THIS IS NOT A TAX BILL L-4400 1019 (Rev. 10-25) Notice of Assessment, Taxable Valuation, and Property Classification This form Is issued under the authority of Public Act 208 of 1893, Sec. 211,24¢ and Sec.211.34c, as amended. This is a model nt notice to be used by the local assessor. FROM PARCEL IDENTIFICATION pe Lite PARCEL NUMBER: 016-153-039-30 : PROPERTY ADDRESS: 17165 S DEER RUN RD 5240 N M123 KINROSS, M! 49752 0 Paradise, Mi 49768 SCHOOL DISTRICT coDE: 17160 OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT Rot EXEMPTIONS *#++ase2eAUTOSS-DIGIT 49719 T2 PL Hfi# % Exempt As "Homeowners Principal Residence” 100.0000% BE G & LAURA S WALTON GROAT % Exempt As "Qualified Agricultural Property”: 0% PARADISE, MI 49768-0234 % Exempt As "MBT Industria! Personal": 0% OCI UT UU UU OTR LOT LL CRT (LET pre % Exempt As "MBT Commercial Personal" 0% uy a] so ned Veteran or [Yes No Exempt As "Qualified Forest Property” [] Yes [X] No Exempt As "Development Property” ~~ [] Yes ® No J-LEGAL DESCRIPTION: - .-. .. = Sos cen A 961/410 83 ADD 425/214 87 SPL 623/719 517/640 220G 564/331 646/332 686/612 SEC aTaEn R6W PART OF GOVT LOTS 3&4 COMAT S 1/4 COR SD SEC TH S 88 DEG 47" 46" E ALG S LINE SD SEC 1421.03 FT TO PT ON CONSTRUCTION C/LM-123 THN 8 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION 402 Residential The change In taxable value will increase/decrease CHANGE FROM your tax bill for the 2028 year by approximately: $32 FRR aod AMOUNT YEAR: FRIOR NEAR TY 1. TAXABLE VALUE: 44,800 46,009 1,209 2. ASSESSED VALUE: 800 72,500 3. TENTATIVE EQUALIZATION FACTOR: 1.000 i Ee SE 4. STATE EQUALIZED VALUE (SEV): 44,800 72,500 27,700 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes [XI No 6. Assessor Change Reason(s): _ The 2026 Inflation rate Multiplier is: 1.027 ___. ___ = Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number: Email Address: TINA FULLER (906) 360-9055 WHITEFISHTWPASSESSOR@GMAIL.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 2026 WHITEFISH TOWNSHIP BOARD OF REVIEW WILL MEET AT THE WHITEFISH TWP HALL AT 7052 M 123, PARADISE Mi 49768 MARCH 9- 10:00AM TO 4:00PM MARCH 13- 3:00PM TO 9:00PM | MAILED IN PETITIONS TO THE BOARD OF REVIEW, FORM L4035, WILL BE ACCEPTED IF RECEIVED BEFORE MARCH 12, 2026
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03/24/2026 03:30 PM 2026 BOARD OF REVIEW DECISION FROM WHITEFISH TOWNSHIP ASSESSOR TINA M FULLER 17165 S DEER RUN RD KINROSS, MI 49752 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: | PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): GROAT PARKE G ‘ 016-153-039-30 5240 N M123 WALTON GROAT LAURA § . PO BOX 234 SEC 3T48N R6W PART OF GOVT LOTS 3 & 4 COM AT S 1/4 PARADISE, MI 49768-0234 COR SD SEC TH S 88 DEG 47' 46" E ALG S LINE SD SEC 5 eben) anes SE 2 . : no @ Go 1421.03 FTTO PT ON CONSTRUCTION C/LM-123 THN 8 DEG 43' 16" W ALG SD C/L 65.03 FT TH N 5 DEG 54' 12" W ALG SD C/L 1167.32 FT TO POB TH CON N5 DEG 54' 12" W ALG SD C/L.90.7 FT TH N 86 DEG 29' 01" B 260.29 FTTO PT" THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) Thank you for attending this years March Board of Review. The Bodrd has reviewed the information you supplied and the data necessary -=- to compute yourassessment and iaxable value, — = a TT Ea Sa The Board has completed their review of parcel number 016-153-039-30 They have made the following determination based on the information you supplied. Board of Review Comments REASON: ASSESSED VALUE INCREASED 61.8% WHY? DISCUSSION: CURRENT ASSESSMENT REFLECTS CURRENT MARKET VALUE OF WATERFRONT. MOTION BY ERICKSON TO MAKE NO CHANGE/ DENY VOTE ALL AYES MOTION CARRIED [2026 ORIGINAL ASSESSED VALUE 72,500 1 [2026 "BOARD OF REVIEW" ASSESSED VALUE 72,500 | (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 46,009 | [2026 "BOARD OF REVIEW" TAXABLE VALUE 46,009 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 | -- Please fecl-free to contact the assessorat the address listed-above-or-call-ifyou have-any questions, ~——-— w= - "Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to 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