scpetition_valuation.pdf
Sally Q Kelsey Trust Petitioner V Township Of Readmond Respondent · 26-002605-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Organization Local Unit of Government: First Name M.I. Last Name Sally Q. Kelsey Trust Mailing Address (No., Street, P.O. Box or Rural Route) 1135 Willow Pond Dr. City or Town Waite Park State Minnesota ZIP Code 56387 Telephone Number 320-260-8080 E-mail Address sallykelsey@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Joseph M.I. C Last Name Fisher Firm Name (if any) Alward Fisher Rice Rowe & Graf, PLC Address (No., Street, P.O. Box or Rural Route) 412 S. Union Street City or Town Traverse City State Michigan ZIP Code 49684 Telephone Number 231-346-5402 E-mail Address jfisher@nmichlaw.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) Vacant Land
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Good Hart County Emmet State Michigan ZIP Code 49737 Taxing Authority (City or Township) Township Of Readmond (EMMET) Check which of the following you are appealing: (check all that apply) Taxable Value Only (calculation) Please Explain the Reason for this Appeal: This parcel was part of a larger parcel of approximately 106 acres (parent parcel). From the parent parcel, 10.8 acres +/- was sold to the Little Traverse Conservancy for $240,000.00 based upon an appraisal. The sold parcel included all of the road frontage that was part of the parent parcel on State Route M-119. The remaining 96 acres +/- has an access easement over the sold parcel. The assessed value for the parent parcel was $220,000.00, for a true cash value of $440,000.00. The taxable value for the parent parcel was $135,606.00. The sale price of the sold parcel represents 54.54% of the true cash value of the parent parcel, leaving the remaining 96 acre parcel with a percentage value of 45.56% of the true cash value. Applying this percentage of value (45.46%) to the taxable value would leave a taxable value of $61,646.00 for the remaining 96 acres. This parcel has been divided into three parcels of approximately 32 acres each. The taxable value of each parcel should be one-third of $61,446.00, or $20,549.00 per parcel. The township assessor has assessed the taxable value of each remaining parcel at $41,080.00. (These calculations do not include any 2026 statutory increases.) The township assessor divided the parent parcel by the taxable value of $135,606.00 to arrive at a per acre taxable value of $1,279.00. She simply treated each acre in the parent parcel as having equal value. Such a conclusion is not supported by the sale price of the 10.8 acre parcel sold to the Little Traverse Conservancy. Petitioner contends that the 10.8 acre parcel had a much higher value because it contained the frontage of the parent parcel on State Route M-119. On a per acre basis, the remaining 96 acres had significantly lesser value than the per acre price of the property sold because of the road frontage. Petitioner requests that the taxable value for each parcel as of 2026 should be $20,549.00. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Valuation Information for Each Parcel under Appeal: Parcel Number: 12-07-24-400-018 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 92800.00 Current Taxable Value as established by the Board of Review: 42033.00 What do you believe is the fair market value? 67000.00 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 33500.00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 20549.00 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Joseph C. Fisher Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of 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 $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No