26-002451 Saulson Answer From with Attachments.pdf
Sandy Bottom Island LLC Petitioner V Township Of Green Oak Respondent · 26-002451-TT
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STATE OF MICHIGAN
GRETCHEN WHITHER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
OTHER EXEMPTION
MTT DOCKET NO. 26-002451
Section 1: Respondent’s Contact Information
Unit of Government
Township of Green Oak
Mailing Address (No., Street, P.O. Box or Rural Route):
10001 Silver Lake Rd
City or Town:
State:
ZIP Code:
Brighton
MI__118118
Telephone TY 0-231 -1 333 x1 05
Email Address (do not enter unless you want MTT to send all correspondence via email):
christina.yaeger@greenoaktwp.com
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
{)
First Name:
M1:
Last Name:
Christina
L
Yaeger
Firm Name (if any): Township of Green Oak
Mailing Address (No., Street, P.O. Box or Rural Route):
10001 Silver Lake Rd
City or Town:
State:
ZIP Code:
Brighton
MI__148118
Telephone Nmber gy 1 0-231 -1 333 x1 05
Email Address (do not enter unless you want MTT to send all correspondence via email):
christina.yaeger@greenoaktwp.com
Section 3: Subject Property Information
Are the parcels listed by Petitioner contiguous or adjoining?
Od Yes
O No
Not Applicable
If no, list all parcels that are adjoining in separate groupings. Attach a
separate sheet if necessary.
Does the property have a Principal Residence Exemption of 50% or more for all tax years at issue?
O Yes
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DOCKET NO. 26-002451 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 appeal challenges the uncapping of the property's 2026 taxable value resulting from a transfer of ownership from the Eli Saulson Revocable Trust (Trust) to a limited liability company (LLC) owned by the Trust. The Trust is owned and administered by Eli Saulson, who serves as the settlor, trustee, and sole beneficiary. The petitioner asserts that the transfer qualifies for the exemption from uncapping under MCL 211.27a(7)(m). Additional information necessary to determine the petitioner's eligibility for the claimed exemption will be submitted as separate supporting documentation. Section 5: Jurisdictional Issues What action prompted this appeal (i.e., notice of assessment, Board of Review decision, assessor notice): Notice of Assessment & Board of Review decision If applicable, check which Board of Review issued a denial: March [J] July [J December List the date the denial, if any, was issued: 03/17/2026 If applicable, list the year(s) denied: 2026 Section 6: Valuation Information Parcel Identification Number: 4716-27-200-001 Classification of Property: Real Personal [] (check one) Agricultural [1 Commercial J Industrial Cl Residential @ Timber-Cutover (J Developmental [J Utility [1 (check one) Taxable Value established by the Board of Review: What do you believe is the taxable value? $20,400 $20,400 Electronic Signature required Respondent or Attorney/Authorized Representative’s Signature: /s/ Christina L Yaeger Isl
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DOCKET NO. 26-002451 07/15/2026 valuation Report 01:07 PM rela ELLE GREEN 4716-27-200-001 2026 Est. T.C.V. SANDY BOTTOM ISLAND LLC Property Class: 402 FOUR LAKES DR Map #: GREEN OAK CHARTER TOWNSHIP SOUTH LYON, MI 48178 Land value Estimates for Land Table 6399.6399 SL METES & BOUNDS * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value SOUTH LYON ACREAGE 14.260 Acres 17,448 10.000 WETLANDS 24,880 SOUTH LYON ACREAGE 04.290 Acres 36,875 10.000 UNBUILDABLE-WATER 15,819 18.55 Total Acres Total Est. Land value = 40,700 2026 Est. T.C.V. 4716-27-200-001 = 40,700 Est. TCV/Total Floor Area = 0.00 2025 Assessed MBOR S.E.V. Base for Cap IRM 17,000 17,000 17,000 10,007 2.70 2026 New Eq. Adjustment Loss Additions Tax Adjustment Losses 0 3,400 0 0 10393 0 2026 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 20,400 20,400 20,400 10,277 20,400 0
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DOCKET NO. 26-002451 GREEN OAK CHARTER TOWNSHIP 10001 SILVER LAKE ROAD, BRIGHTON, MICHIGAN 48116 810-231-1333, Option 5 Assessing Department 03/17/2026 SANDY BOTTOM ISLAND LLC 5640 W MAPLE ROAD SUITE 112 WEST BLOOMFIELD MI 48322 Dear SANDY BOTTOM ISLAND LLC See enclosed Petition to Board of Review for the results of your March Board of Review Appeal. If you disagree with the decision of the Board of Review, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO 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 - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. Please contact me directly should you have any questions for the Assessing Department, at 810-231-1333, option 5 or assessor@greenoaktwp.com.
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\ : - DOCKET NO. 26-002451 1120 Michigan Department of Treasury 618 (Rev. 12-25 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 unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may * appeal property classification to the State Tax Commission unless you first protest to the Board of Review. BE COMPLETED BY OWNER OR OWNER'S AGENT Owner's Name (Please Print or Type) Petitioner's Name (If Other than Owner. Please Print or Type) BN SANDY BOTTOM ISLAND LLC Township or City County L I VI NG STON Year of Appeal GREEN OAK TOWNSHIP 2026 The undersigned protests the assessed value andlor the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of the following described property: B Property Identified (Parcel code required. Property address & legal description optional) : 4716-27-200-001 : SEC. 27 TIN, R6E, S 1/2 OF NE 1/4 EXC. 12 1/2 A OFF N SIDE N OF LAKE AND CHANNEL 67.50A FOUR LAKES DR Protested Item [J Assessed Value of Tapistive [1 Taxable Status [1 Classification 0 Qqualifed Agricultural dg Taxable Value (exemption) Property Exemption property forms. Assessed Amount “IO value of Losses [1 Value of Additions [0 Poverty Exemption or Uncapeing % TTT p- fre ERS His ER Complete this section for a request to change the classification. The Board of Review must make their decision re garding 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 on this year's assessment roll: 402 Classification should be: (Please check one of the following) [0 Agricultural O commercial Industrial [J Timber Cutover OO Residential [1 utility (Personal Property Only) [Ibevelopmental 4 vl § D: Lf If the assessor has denied or changed the percentage of the exemption from the 18 mills of loc ‘agricultural property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO GONSIDER 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 is denied) AlLornib To Jee 20), 27 a(n) TRomSpre 07 SLABS 72
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Form 618, Page 2 DOCKET NO. 26-002451 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. P->n Number Parcel Code % lad 2¢—909 4716-27-200-001 Ts FE Li i Disposition Wy Board of Review. The Board of Review must state the reason for its action below. Denied [] Assessed Value Changed From: [ 20,400 | 1o. [ ) ] Record of Vote - Board or three member committee of board Chairperson: [Yes [] NO —— Ta Member: [] YEs [] no = Member: [1 ves [J] No—— | Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be ppealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on la B Mictigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan., gov/taxtrib, : Disposition by Board of Review. The Board of Review must state the reason for its action below. Tentative Taxable Value Changed From: 20,400 To: Pq Denied O (See attached L-4035A) ) , Record of Vote - Board or three member committee of board. \ N ‘Chairperson: wv ves [J no Cyl Member: x ves fd no #1 Membe Kl ves [J no Initlals Initials Ihftials Reason for Board Action: Uneappiog ot Houbte falue Stands © disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that degsion by filing a petition with the Michigan Tax Tribunal at | x 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 - Cutover Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax THkilnal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms ars available at www.michigan.gov/taxtrib. Disposition by Board of Review. The Board of Review must state the re reason for its action below. O Denied [| Classification Changed From: 402 To: Record of Vote - Board or three member committee of board. Chairperson: [] yes [J NO Member: [] ves [J] no —— — Member: [7] yes [J] No EE initials Reason for Board Action: f you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission, PO Box 30471, Lansing MI 48909, by June 30. Disposition by Board of Review. The Board of Review must state the reason for its action below. O Exemption Request Denied [H Exemption percent modified from % To: % Record of Vote - Board or three member committee of board. Chairperson: [J] ves [J] no* Member: [1 ves [J no Member: [] Yes [] No
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DOCKET NO. 26-002451 JUL 24 20725 Michigan Department of Treasury - 2766 (Rev. 05-16) SE Joy FESR A L 4260 Property Transfer Affidavit This form is issued under authority of P.A. 415 of 1994, Flings mandatory. This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or township where the property is located within 45 days of the transfer. The information on this form is NOT CONFIDENTIAL. 1. Street Address of Property 2. County 3. Date of Transfer (or land contract signed) Four Lakes Drive, South Lyon, Michigan, 48178 Livingston 07/22/2025 4, Location of Real Estate (Check appropriate field and enter name in the space below.) 5. Purchase Price of Real Estate [Jey Township [] village 1.00 6. Seller's (Transferor) Name Green Oak ELI SAULSON REVOCABLE TRUST 7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 8. Buyer's (Transferee) Name and Mailing Address BIN, This number ranges from 10 to 25 digits. It usually includes hyphens and sometimes includes | SANDY BOTTOM ISLAND LLC letters. It is on the property tax bill and on the assessment notice, 5640 W Maple Road, Suite 112, West Bloomfield, Michig 9, Buyer's (Transferee) Telephone Number 248-760-2010 Items 10 - 15 are optional. However, by completing them you may avoid further correspondence. 10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest. See 4716-27-200-001 = Lan Contract J Lease Deed J Other (specify) 11. Was property purchased from a financial institution? | 12. Is the transfer between related persons? 13. Amount of Down Payment [I Yes No 0 Yes No 1.0 14. If you financed the purchase, did you pay market rate of interest? 15. Amount Financed (Borrowed) OJ Yes Ol No EXEMPTIONS Certain types of transfers are exempt from uncapping. If you believe this transfer is exempt, indicate below the type of exemption you are claiming. If you claim an exemption, your assessor may request more information to support your claim. | Transfer from one spouse to the other spouse O Change in ownership solely to exclude or include a spouse \ /f 4 ] ENTER INE I] Lad i O Transfer between certain family members *(see page 2) \— LS) Od Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires) 0 Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained by transferor ** (see page 2) Transfer to effect the foreclosure or forfeiture of real property J Transfer by redemption from a tax sale OJ Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and Is also the sole beneficiary of the trust O Transfer resulting from a court order unless the order specifies a monetary payment OJ Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse) O Transfer to establish or release a security interest (collateral) O Transfer of real estate through normal public trading of stock O Transfer between entities under common control or among members of an affiliated group OJ Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. OJ Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed. Od Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed.
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DOCKET NO. 26-002451 2025R-014351 RECORDED ON 07/24/2025 01:24:19 PM BRANDON DENBY REGISTER OF DEEDS LIVINGSTON COUNTY, MI 48843 RECORDING: 26.00 REMON: 4.00 PAGES: 2 QUIT CLAIM DEED KNOW ALL MEN BY THESE PRESENTS: That ELI SAULSON REVOCABLE TRUST whose address is 26410 Irving Rd, Franklin, Michigan 48025 Quit Claims to SANDY BOTTOM ISLAND LLC whose address is 5640 W Maple Road, Suite 112, West Bloomfield, Michigan 48322 the following described premises situated in the Township of Green Oak, County of Livingston, State of Michigan, to wit: Parcel 1: The South %: of the Northeast 1/4 of Section 27, Town 1 North, Range 6 East, except 12 acres off the North side thereof. and Parcel 2: A part of the Southeast quarter of Section 27, Town 1 North, Range 6 East, Michigan, described as follows: Beginning at a point on the East and West quarter line of said Section 27, distant South 89°22'20" West, along said East and West quarter line, 94.95 feet from the East quarter corner of said Section 27; thence South 7°07" East, 30.19 feet to the Northeasterly corner of Greenway Drive; thence South 89°22'20" West along the Northerly line of Greenway Drive, which is also the Southerly line of the “North Canal”, 30.19 feet; thence North 7°07" West 30.19 feet to said East and West quarter line; thence North 89°22'20" East along said East and West quarter line 30.19 feet to the point of beginning, being part of the unplatted portion of the Southeast quarter of Section 27 and part of the ‘North Canal” of “Greenway Subdivision” as recorded in Liber 9, pages 49 and 50, Livingston County records. and Parcel 3: That certain right of way conveyed by Frances P. Eoffto Saul S. Saulson and William W. Saulson dated and recorded December 12, 1962, Liber 417 of Deeds, pages 174-5, Livingston County Register of Deeds.
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DOCKET NO. 26-002451 Dated this 22™ Day of July, 2025 Signed by: ELI SAULSON REVOCABLE TRUST Ll fot _ BY: ELI SAULSON, Trustee STATE OF MICHIGAN } } ss. COUNTY OF OAKLAND} The foregoing instrument was acknowledged before me this 22™ Day of July, 2025, by Eli Saulson, Trustee of Eli Saulson Revocable Trust. N Pula Ome Nt Michigy We 3 jan 1a Eom of Oakland My Commission Expires Nat, Acting inthe County of Vv Notary Public When Recorded Return To: Send Subsequent Tax Bills To: Drafted by: Barry L. Brickner Grantee Grantee Attorney at Law 28580 Orchard Lake Road, #201 Farmington Hills, MI 48334 Tax Item No. 4716-27-200-001 Recording Fee Revenue Stamps
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DOCKET NO. 26-002451
THE GENERAL PROPERTY TAX ACT (EXCERPT) Act 206 of 1893
Excerpt 211.27a(7)(m)
211.27a Property tax assessment; determining taxable value; adjustment; exception; "transfer of
ownership" defined; qualified agricultural property; notice of transfer of property; notification of
recorded transaction; definitions.
,»»{mM) A transfer of real property or other ownership interests among corporations, partnerships,
limited liability companies, limited liability partnerships, or other legal entities if the entities
involved are commonly controlled. Upon request by the state tax commission, a corporation,
partnership, limited liability company, limited liability partnership, or other legal entity shall furnish
proof within 45 days that a transfer meets the requirements of this subdivision. A corporation,
partnership, limited liability company, limited liability partnership, or other legal entity that fails to
comply with a request by the state tax commission under this subdivision is subject to a fine of
$200.00....