Keller.pdf

Keller David Revocable Living Trust, Petitioner V Township Of Genoa, Respondent · 25-003624-TT

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RECEIVED 

AUG 0 8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Property tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Nin Contact Information 

First Nam 

hid 

MIL 

Last Nal 

NT 

eo 

Name 

Mailing 

vk 

FV. “A Zo 2. Rural Route) 

AYE 

ol 2 hon’ 

State 

my 

ZIP 5 

RjiH 

g// € 

1m: wm 

Teel 

Na BY 8/O—Y4FF LTA 

E-mail 7 oa 

rs 

unless you want MTT to send a) S 

Bland ia e- Fa 

Tave @ s5de old 

Net 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

parcelsareyou | [[] vest 

[] No** 

How many 

If you'are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

*If yes, ule a multiple parcel form for information regarding any contiguous parcels. 

**If no, yolymust file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, 

ST, ZIP) 

(If multiple, list first property's address]

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

w True Cash and Taxable Value 

[O Poverty Exemption 

[J Taxable Value Only (calculation) 

[J 

Disabled Veterans Exemption 

O Uncapping of Taxable Value 

[ 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Propeety 

tons potshe nd A pets se Poon 

Fhe Stele 

: 

0 seh 

sean p 55050 b 

yt % cc 

sr ror 

Lokg ala 

dy Sol 

Loar. 

[ SSte sos 

VLA 

6 co) 

. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Did you protest the assessment at a Board of Review (BOR)? [] Yes 

[4 No 

If Yes, check which BOR you attended AND attach the BOR decision: O March 

a July 

[| December 

If No, check the applicable reason(s): 

Not required to attend 

ent Change Notice was not recived by Retitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

[| Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

O Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[J Yes 

[ No 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. 

If your property is residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$100,000.01 to $500,000.00 

$0ver $500,000.00 

If your property is 

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

€ 

*Required 

HE] asl I 

Rel) 

le’s Signature:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information «use te multiple parcel form for additional, contiguous parcels. 

Parcel ldentification Number: 

Classification of Property: 

Real 

Personal 

({checkone} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

Multiply the True Cash Value by 5 and enter here. This is your contention of Assessed Value. 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Section 8: Classification Information «only the mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

ha 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

{check one) 

[4 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

improved property, how is the property currently being used? 

if improved property, for what use was the property designed?

oat pra of Treasury 

Assessment Year: 

2025 

. 

. 

04/15/2025 

12:08 

PM 

July/December Board of Review Affidavit 

Issued under authority of P.A. 206 of 1893, Filing is mandatory. 

Petition/Docket #: 

The authority for July/December board of review action is stated In the General Property Tax Act, MCL 211.53b. The July/December Board of Review can take action 

regarding quaiified errors verified by the assessor (MCL 211.53b(1), (8). The July/December Board of Review can also take action under MCL.211.53b regarding a 

poverty exemption for the current year under MCL 211.7; a qualified agricultural property exemption under MCL 211.ee for the current year; which has been denied 

by the assessor; a qualified agricultural property exemption under MCL 211.¢e that was not on the assessment roll for the current year and one prior year; or a 

qualified forest property exemption under MCL 211.7Jj(1) that was not on the assessment roll for the current year and one prior year. 

In addition, other statutes, such 

as MCP 211.7b related to the disabled veterans exemption, and MCL 211.7ss related to the eligible development property exemption, provide authority for the 

July/December Board of Review to take action. 

Form 3128 (L-4035a) must be completed by the Board of Review and made a part of the Board of Review records whenever a change is made to an Individual 

parcel of properly which causes a change in Taxable Value. 

PART A: IDENTIFICATION 

Owner Name 

KELLER DAVID REVOCABLE LIVING TRUST 

OwneT Stes AGaress 

City 

State 

ZIP Code 

3766 NOBLE AVE 

. 

BRIGHTON 

MI 

[48116 

Parcel Number 

Properly School District 

Property Classification 

4711-34-300-006 

BRIGHTON AREA SCHOOLS 

402 

Properly Street Address 

City 

State 

ZIP Code 

CUNNINGHAM LAKE RD 

BRIGHTON 

ML 

48116 

PART B: ADJUSTMENTS 

) 

item or Taxing Authority 

Note or Millage 

Original 

Adjusted 

Difference 

GENOA CHARTER 

TOWNS 

"Assessed Value 

JBOR 

295,000 

295,000 

0 

Taxable Value 

07/22/2025 

295,000 

295,000 

0 

P.R.E. 

0.00 % 

0.00 % 

0.00 9 

Property Class 

402 

School District 

47010 

Classification 

Ad Valorem 

TOTALS 

Reason for change (see instructions on page 2): 

3 Poverty Exemption 

[[auatified Agricultural Exemption 

] Disabled Veterans Exemption 

! Qualified Forest Exemption 

1 Es ig ciopment Poperty 

Qualified Error 

Explanation: 

MCL 211.53b(6)a - Clerical Error - Rate of Taxation/Computation (Uncapping (PTA filed) 

PARCEL'S CAPPED VALUE IN THE CALCULATION DETAIL DID NOT CHANGE WHEN UNCAPPED FOR 2025, 

DISPITE ALL REPORTS STATING THE VALUE WAS UNCAPPED FOR 2025 

PART C: CERTIFICATION, BOARD OF REVIEW MEMBERS

Coro 

Re Sago Teas 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

“This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM: GENOA CHARTER TOWNSHIP 

PARCEL IDENTIFICATION 

DEBRA L. ROJEWSKI 

. 

.34-300- 

DEBRA 

L 

ROSE 

PARCEL NUMBER: 

4711-34-300-006 

BRIGHTON Mi 48116 

PROPERTY ADDRESS: 

CUNNINGHAM LAKE RD 

BRIGHTON, M1 48116 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

po Fo ER EVOCABLE LIVING TRUST 

9% Exempt As “Homeowners Principal Residence”: 

00% 

% Exempt As "Qualified Agricultural Property": 

00% 

BRIGHTON MI 48118 

% Exempt 

As "MBT Industrial Personal”; 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt As "Qualified Forest Property”: 

O Yes 

[X] 

No 

Exempt As "Development Property”: 

[I] Yes 

No 

LEGAL DESCRIPTION: 

SEC. 34 T2N, R5E, E 50A OF S 1/2 OF SW 1/4 50A 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

102 

Agricultural 

The change in taxable value will increase/decrease your tax bill for the 2025! 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$774 

TE 

ONT 

AMOUNT YEAR: 0c 

Ppt 

“1, TAXABLE VALUE: 

0 

41,407 

1,245 

2. ASSESSED VALUE: 

0 

95, 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4, STATE EQUALIZED VALUE (SEV): 

0 

295,000 

128,500 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

wAS 

6. Assessor Change Reason: 

Market Adjustment 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

DEBRA L. ROJEWSKI 

810-227-5225 

DUFFY@GENOA.ORG

|___Fan: [5075 a5sFasor cHanGe 

LE 11] 

2025 Calculation Detail 

x 

{Opt.) Assors Land Asmnt: 

Building Assessment: 

8 

Assessor's Assessment: 

Percent Transferred: 

Assessor's Cap: 

Assessors Taxable: 

795.000 

TIAL 

Change Reason(s): 

[7] 

CPLA: 

3000 

onl 

Mew to Roll 

[7] Frozen Taxable 

wi 

Equalization Adjust: [9 

[7] Cap This Personal Property 

1 

Loss from Roll: 

Headlee Additions: [9 

7 

Taxable Adjustment: 

Headlee Losses: [9 

st Examption: 

None 

Days Owned Bry Yeterane 

0 

Parcent Exempt: 

0,000 

Vet Exemption Resdnd/Denial: 

None 

p 

po 

MarchBOR Taxable: 285,600 

| 

| 

March Board of Review Information... 

Property Class: 412 

[Adjustment 1 

| 

Adi. 

1 Taxable 

fa 

1 

CE 

Ad, 2 Taxable 

[Adjustment 3 

Adj 3Taxable 

{Adjustment 4 

| 

Adj. 4 Taxable 

: 

[Taese | [ 

“00 © 

167,000

Dave Keller 

‘METROPLEX MIL 480 

5615 Chilson Rd 

an 

5 AUG 2025 

PM '15L 

=o 

Howell, MI 48843 

WETS 

Michigans Tax Tribunal 

RO. Box 30233 

Lansing, MLZ $8707 

a2 

RUT 

RR 

URE 

TTT

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