26-002551.pdf
Sally Whitbeck, Jon Whitbeck Petitioners V City Of Montague Respondent · 26-002551-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
RECEIVED AUG 0 4 2026 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL. ANSWER FORM VALUATION / UNCAPPING MTT DOCKET NO. 26-002651-TT Section 1: Respondent’s Contact Information Unit of Government City of Montague Mailing Address (No., Street, P.O. Box or Rural Route): 8778 Ferry St City or Town: State: 2IP Code: Montague Ml 149437 Telephone Number: 231 -893-1 1 95 Email Address (do not enter uniess 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: Shirley Wyatt irm Name (if any): Muskegon County Equalization Mailing Address (No., Street, P.O. Box or Rural Route): 173 E. Apple Ave, Ste 201 City or Town: State: ZIP Code: Muskegon Ml 49442 Telephone Number: 23 1 -724-6 1 53 Email Address (do not enter unless you want MTT to send alt correspondence via email): wyattsh@co.muskegon.mi.us Section 3: Subject Property Information Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. Attach a separate sheet if necessary. ves [J No I Notapplicable Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?
Page 2
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 for parcel 61-21-510-000-0015-00 is $280,000 as adjusted by the March Board of Review for 2026. The Assessed Value and Taxable Value are each $140,000 as adjusted by the March Board of Review for 2026. A more detailed valuation disclosure will be submitted at a later date. 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 [Hl] No If yes, check which BOR Petitioner attended: March [| July O December If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes [Hl] No If yes, cite the Board's authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [| Yes [a] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? [ves Wino 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? Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel tlumber: 61.21-510-000-0015-00 Classification of Property: Real [4 Personal [1 (check one) Agricultural [J Commercial (J Industrial J Residential Timber-Cutover [1 ~~ Developmental (1 Utility [J (check one)
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO VALUATION/UNCAPPING APPEAL Follow these instructions for filing this Small Claims answer form. For questions that are not answered by these instructions, please visit the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, Ml 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, M| 48906 Section 1: Respondent’s Contact Information: If the respondent is a unit of government, the “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). If the respondent is not a unit of government, Respondent is the party or parties (i.e., taxpayer) filing the answer to the petition. Provide the name, address and daytime phone number for the respondent. Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: If Respondent is a unit of government, Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does not have to be represented by an attorney or authorized representative to file an answer fo the petition. If Respondent is using an attorney or authorized representative, that attorney or authorized representative must provide all information requested in Section 2 of the Answer Form. If Respondent elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Respondent or Respondent's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Does the property have a Principal Residence Exemption of 50% or more: Indicate whether the property had a Principal Residence Exemption of at least 50% for all tax years at issue at the time the petition was filed. Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's answer to the appeal and any necessary explanation. 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): Indicate whether Petitioner protested the assessment at a BOR and, if so, which BOR Petitioner attended (March, July, or December). If the July or December BOR revised the assessments at issue: If the July or December BOR revised the assessments at issue, indicate whether the BOR had authority to make the revisions, and if so, identify the BOR'’s authority. Was the assessment at issue established as the result of a clerical error or mutual mistake of fact: Indicate whether the assessment at issue was established as a result of a clerical error or mutual mistake of fact, and if so, identify the specific error or mistake and indicate how that error or mistake resulted in the assessment. Is Petitioner is appealing from a State Tax Commission Order: Indicate whether Petitioner is appealing from a State Tax Commission (STC) order, and if so, identify the date the STC order was issued. If Petitioner is appealing the uncapping of a property’s taxable value: When was the Notice of Uncapping issued: Identify the date that the uncapping notice was issued to Petitioner. Submit a copy of the uncapping notice with the answer. Under what statutory section was the taxable value uncapped: Identify the statutory provision under which the property's taxable value was uncapped. Section 6: Valuation Information: Use the Multiple Parcel Form for additional parcels. Parcel Number: List the parcel number of the property being appealed. Classification of Property: Check the classification of the property being appealed.
Page 5
Xe STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Signature: If Respondent is unrepresented, Respondent must sign the answer form. If an attorney or other authorized representative is identified in Section 2 of the answer form, the petition form must be signed by that representative and not Respondent. A unit of government must be represented. REMINDERS: You must submit the original, completed, signed answer form to the Tribunal. You should also keep a copy for yourself. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
Page 6
Parcel Number: 21-510-000-0015-00 Jurisdiction: CITY OF MONTAGUE County: MUSKEGON Prin Grantor Grantee Sale Sale Inst. Terms of Sale Liber Price Date Type & Page TECHNICAL PACKAGING PRODUC/WHITBECK JON R/SALLY 149,000 10/07/2025 |WD 03-ARM'S LENGTH 4398/675 PARKLAND DEVELOPMENT TECHNICAL PACKAGING PRODU 789,000 10/26/1999 |WD 03-ARM'S LENGTH 2309/349 DOUBLES GEORGE/EVELYN PROSCH RICHARD G 0 10/21/1999 |WD 03-ARM'S LENGTH 2309/330 Property Address Class: RESIDENTIAL-VACANT Zoning: R-1B S|Building Permit (s) Date OLD CHANNEL TR School: MONTAGUE AREA PUBLIC SCHOOLS P.R.E. 100% 10/07/2025 Owner's Name/Address VAD F: WHITBECK JON R/SALLY 2026 Est TCV 310,450 8124 OLD CHANNEL TRAIL - - MONTAGUE MI 49437 Improved [x [Vacant Land Value Estimates for Land Table ROL1.R0L.05 WHITE Public * Factors * Improvements Description Frontage Depth Front Depth Rate %Ad : ro STeE Toad <site Value F> 0 100 Tex Description Gravel Road <site value H> 0 100 CITY OF MONTAGUE X |paved Road <Site Value H> 0 100 PLEASANT VIEW SUB'D Storm Sewer WHITE LAKE ACREAGE 2.070 Acres 214,251 LOT 15 AND 16 Sidewalk 75 Actual Front Feet, 2.07 Total Acres Total Es ALSO LOT 17 EXC THE S 30 FT OF THE W 100" | y |yater TH'OF X |Sewer Comments/Influences % |Electric X |Gas Curb Street Lights Standard Utilities Underground Utils. Topography of Site X |Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland — Flood Plain Year Land Building Assessed Value Value Value Who When What 2026 140,000 0 155,200 SW 10/28/2025 INSPECTED [2025 221,800 0 221,800 The Equalizer. Copyright (c) 1999 - 2009. 3024 35.800 0) 5 800 Licensed To: County of Muskegon, Michigan 4 99; 2023 99,800 0 99,800 *#*% Information herein deemed reliable but not guaranteed***
Page 7
Parcel Number: 21-510-000-0015-00, Land Image ¢ r |v] fi : LOT 15 2 2 mn LOT 16 m 7 g . Pr) — > § PART OF LOT 17 ] mr 207ACH/L Sketeh by Apax Madins™ *=* Information herein deemed reliable but not guarantesd***
Page 8
Michigan Department of Treasury, 1019 (Rev. 10-25) THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec, 211.24c and Sec.211.34c, as amended. This is a model assessment notice lo be used by the local assessor, L-4400 FROM CITY OF MONTAGUE MUSKEGON COUNTY EQUALIZATION 173 E APPLE STE 201 MUSKEGON MI 49442 PARCEL IDENTIFICATION PARCEL NUMBER: PROPERTY ADDRESS: OLD CHANNEL TR MONTAGUE, MI 49437 SCHOOL DISTRICT CODE: 61180 21-510-000-0015-00 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: WHITBECK JON R/SALLY EXEMPTIONS % Exempt As "Homeowners Principal Residence” 100.00% 8124 OLD CHANNEL TRAIL % Exempt As "Qualified Agricultural Property”: .00% MONTAGUE Mi 49437 % Exempt As "MBT Industrial Personal”: .00% % Exempt As "MBT Commercial Personal”: 00% Exempt As "Disabled Veteran or Surviving Spouse™ [] Yes No Exempt As "Qualified Forest Property™ 0 Yes No Exempt As "Development Property”: [1] Yes No LEGAL DESCRIPTION: CITY OF MONTAGUE PLEASANT VIEW SUB'D LOT 15 AND 16 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 402 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT TENTATIVE ARAL for the 2026 year by approximately: $2531 YEAR: 2025 AMOUNT YEAR: 0 CURRENT YEAR 1. TAXABLE VALUE: 79,529 155,200 75,671 2. ASSESSED VALUE: 221,800 155,200 -66,600 3. TENTATIVE EQUALIZATION FACTOR: 1.000 : 4. STATE EQUALIZED VALUE (SEV): 221,800 140,000 -66,600 5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [%]Yes [| No 6. Assessor Change Reason(s): Market Adjustment, Field inspection 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: DONNA VANDERVRIES Telephone Number: (231) 724-6153 Email Address: WYATTSH@MUSKEGONCOUNTY.NET March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: BOARD OF REVIEW: MONTAGUE CITY HALL, 8778 FERRY ST. (LOWER LEVEL NEXT TO POLICE DEPT)
Page 9
07/28/2026 11:55 AM 2026 BOARD OF REVIEW DECISION FROM CITY OF MONTAGUE MUSKEGON COUNTY EQUALIZATIO 173 E APPLE STE 201 MUSKEGON MI 49442 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): 21-510-000-0015-00 OLD CHANNEL TR WHITBECK JON R/SALLY 8124 OLD CHANNEL TRAIL MONTAGUE MI 49437 CITY OF MONTAGUE PLEASANT VIEW SUB'D LOT 15 AND 16 ALSO LOT 17 EXC THE S 30 FT OF THE W 100' TH'OF THIS PROPERTY IS CLASSIFIED 402 (RESIDENTIAL-VACANT) 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 parcel number 21-510-000-0015-00 They have made the following determination based on the information you supplied. Board of Review Comments ADJUSTED TO FAIR MARKET VALUE 2026 ORIGINAL ASSESSED VALUE 155,200 2026 "BOARD OF REVIEW" ASSESSED VALUE 140,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 155,200 2026 "BOARD OF REVIEW" TAXABLE VALUE 140,000 2026 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. “Iiffective 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.htm]
Page 10
’ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jon and Sally Whitbeck ; MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-002551-TT City of Montague ; Respondent(s) PROOF OF SERVICE Shirley Wyatt states that on 07/28/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Michigan Tax Tribunal Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Tax Tribunal 611 W. Ottawa St Lansing, MI 48933 Soles, Wadd [Signature of person wiojis servirig/mailing copy] Sirleo Wine
Page 11
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jon and Sally Whitbeck MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.26-002551-TT City of Montague ; Respondent(s) PROOF OF SERVICE Shirley Wyatt states that on 07/28/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Michigan Tax Tribunal Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Jon and Sally Whitbeck 8124 Old Channel Trail Montague, MI 49437 Nes Wedd [Signature of person who Js servifig/mailing copy] Shucley Wy ett [Print/type nameJof persap serving/mailing copy]
Page 12
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA © GOVERNOR LANSING DIRECTOR Jon and Sally Whitbeck Petitioner(s) , MICHIGAN TAX TRIBUNAL v MTT Docket No, 26-002551-TT City of Montague Respondent(s) PROOF OF SERVICE Shirley Wyatt states that on 07/28/2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Michigan Tax Tribunal Anstier Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] James M. Rose 8787 Ferry St Montague, MI 49437 Naty Qn Wud [Signature of person whe is servingmailing copy] Shuleg Wgatt [Print/type name of perso serving/inailing copy]
Page 13
AAP MUSKEGON July 28%, 2026 Michigan Tax Tribunal 611 W. Ottawa St. Lansing, Michigan 48933 RE: MTT Docket #26-002555-TT — Property Tax Appeal Answer Form Dear Tribunal: Please find the enclosed documentation for the above referenced Small Claims case: e Proof of Service o Property Tax Appeal Answer Form Copy of Record Card and sketches Copy of Notice of Assessment Copy of 2026 March Board of Review Decision sg These documents are filed in compliance with the Notice of Docket Number issued by the MTT on July 6™, 2026. If you have any questions, please contact me at 231-724-6153. Sincerely, Shirley Wyatt MCAO, Ne Muskegon County Equalization City of Montague Assessing
Page 14
ia “dal Cov as a wW\\zadhs—— 75 pte ie 20 : NOE >] or: \ fr Mid gow kil WwW. o 3 A035 a Lansing , LARA Receiveq