Hoss Group.pdf
Hoss Group, Petitioner V Township Of Isabella, Respondent · 25-003369-TT
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Page 1
RECEIVED JUL 17 2025 STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL 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: Petitioner’s Contact Information First Name M.L Last Name/Company Name Hoss Group Mailing Address (No., Street, P.O. Box or Rural Route) 9836 N. Mission Rd. City or Town State ZIP Code Clare Mi 48617 Telephone Number 080-233-9486 E-mail Address (do hot enter unless you want MTT to send all correspondence via e-mail} rhhiic@yahoo.com Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 1 First Name ML. Last Name Ben Browning Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route} 9836 N. Mission Rd. City or Town State ZIP Code Clare MI 486 1 7 Telephone Number 089-233-9486 Email Address (do not enter unless you want MTT to send all correspondence via email) rthhlic@yahoo.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [7] yes* No** appealing? *f yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **|f ho, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address} 3917 E. Baseline Rd.
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check
al that apply)
True Cash and Taxable Value
[J Poverty Exemption
{1 Taxable Value Only (calculation)
[0 Disabled Veterans Exemption
O Uncapping of Taxable Value
{J Eligible Manufacturing Personal Property (ESA)
[] Exemption from Taxation (other than the denial of a
[1 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
This property was purchased from the MLS open market for $260,000 on 12/02/2024.
The requested taxable value is the 2024 value with the 2025 inflation rate multiplier of
1.031 applied.
Sec. 6:
| did not protest the at the BOR as the notice was misfiled and not discovered
until after the BOR.
| contacted the assessor as soon as it was discovered and she
explained that the amount was determined from general market comparables, not the
actual sale and offered to send the form for amending.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [mm] Yes
No
If Yes, check which BOR you attended AND attach the BOR decision: [| March
[J July
[J December
If No, check the applicable reason(s):
jl] Not required to attend
Assessment Change Notice was not received by Petitioner
[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
[I] Appealing within 35 days of State Tax Commission Order
Appealing within 35 days of receipt of Notice of UncappingPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation {information use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
09-034-40-001-02
Classification of Property:
Real
Personal
{check one)
Agricultura)
Commercial
Industrial
Residential
Timber-Cutover
Developmental
~~ Utility
{check one}
Current Assessed Value (also known as SD Value) as established by the BOR:
171,100
Current Taxable Value as established by the BOR:
171,100
What do you believe is the fair market value (also known as ‘True Cash Value)?
268,480
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
134,240
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}
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
What do you believe is the property's classification?
Real
Personal
{check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one}
If improved property, how is the property currently being used?
I improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |, BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? [3 ves No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? J ves 1 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 $125.00 $100,000.01 to $500,000.00 $200.00 $0ver $500,000.00 $300.00 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. Signature Required Petitioner ogame tive’s Signature: ~ Isl / /
Page 5
Michigan Department of Treasury, THIS IS | OV AT AX BILL L-4400 1049 (Rev, 10-24) Notice of Assessment, Taxable Valuation, and Property Classification This form Is issued under the authority of P.A, 206 of 1893, Sec. 211.24 (0) and Sec.211.340, adden. This Is a model assessment notice to be used by the local assessor, FROM PARCEL IDENTIFICATION ISABELLA TWP -ISABELLA COUNTY KAYLA MARCHINGTON PARCEL NUMBER: 09-034-40-001-02 3929 E ROSEBUSH RD ROSEBUSH, Mi 48878 PROPERTY ADDRESS: 3917 E BASELINE MOUNT PLEASANT, MI 48858 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principat Reside 00% % Exempt As "Qualified Agricultural Property .00% Rhea % Exempt As "MBT industrial Personai™ .00% % Exempt As "MBT Commercial Personal: 00% CLARE, MI 48617 Exempt As "Qualified Forest Property”: [] Yes No Exempt As "Development Property: [J Yes [X] No LEGAL DESCRIPTION: L PART OF § 1/4 OF £ 4/2 OF SE 1/4 SEC 34 T15N RW ISASELLA TWP ISABELLA CG i DESCRIBED AS BEG AT APOINT ON THE S LINE OF SAID SEC 34 WHICH IS N 88D 01M 05S W ALG SAID S SEC LINE 327.00 FT (MEASURED AS 320.33 FT) FROM ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION: 401 Residential The change in taxable value will increase/decrease your tax bill for the 2025 PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM year by approximately: $1968 YEAR: ag24 AMOUNT YEAR: 0 PRIOR YEAR TO 1. TAXABLE VALUE: 130,205 171,100 40,895 2. ASSESSED VALUE: 161,100 171,100 10,000 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 161.100 171.100 10,000 5. There WAS or WAS NOT a transfer of ownership on this property in 2024 WAS 6. Assessor Change Reason(s): 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: KAYLA MARCHINGTON (989) 941-6208 March Board of Review Appeal information. The Board of Review will meet at the following dates and times: MARCH BOARD OF REVIEW WiLL MEET MONDAY MARCH 10, 2025, 9AM-3PM & WEDNESDAY MARCH 12, 2025, 3PM-9PM AT
Page 6
Residential
Building lof 1
parcel
Number:
09-034-40-001-02
printed on
04/15/2025
Building Type
(3)
Roof
(cont.)
(11) Heating/Cooling
(15) Built~ins
(15)
Fireplaces
17(16)
porches/pecks
X
TSingTe Family
Eavestrough
X1Gas
oT
Elec.
Appliance Allow.
Interior
1 Story
Mobile Home
Insulation
wood
Coal
Steam
Cook Top
Interior
2 Story
Town Home
OlFront Overhang
Forced Air w/0 Ducts
Dishwasher
2nd/same Stack
Duplex
0lother overhang
Forced Air w/ Ducts
Garbage Disposal
Two Sided
A-Frame
Forced Hot water
Bath Heater
1|Exterior
1 Story
(4) Interior
X [wood Frame
Drywall
paneled
Plaster
wood T&G
Electric Baseboard
Elec.
ceil.
Radiant
vent
Fan
Hot Tub
unvented Hood
Exterior
2 Story
prefab
1 Story
prefab
2 Story
(17) Garage
ArealType
B52|cCp
(1 story)
Year Built:
Car Capracity:
class:
C
Exterior:
Siding
Brick ven.:
0
Stone Ven.:
0
common wall:
1 wall
Foundation:
42 Inch
Building StyTe:
Trim & Decoration
Radiant (in-floor)
vented Hood
Finished 7:
;
Heat
Circulat
inished
7:
pefault2
[EX [x[ord
|
[mim
Electric wall Heat
Intercom
He
a
nator
Auto. poors:
0
Space Heater
Jacuzzi Tub
Mech.
Doors:
0
Yr Built
[Remodeled [oo
=o
1
wood Stove
ech.
Door
1940
1970
°
osets
wall/Floor Furnace
Jacuzzi
repl.Tub
bi rect-vented Ga
Area:
1200
oon
[to
[x Jord
[Small]
x
|Forced Heat & Cool
oven
lass:
% Good:
0
Condition: Good
Doors]
[SoTid[ x [F.C
Heat Pump
Microwave
Cr oe
36
Storage Area:
0
Room List
:
5
Standard
Range
-
:
No
Conc.
Fl
:
0
No Heatin
o
Conc.
Floor:
Basement
3) Floors
Foneral ra coo Tg
Self Clean Range
|Floor Area:
3108
Bsmnt Garage:
1st Floor
Kitchen:
Sauna
Total
Base New: 491,486
E.C.F.
:
.
wood
Furnace
:
0.950
2nd Floor
Other:
Trash Compactor
[Total
Depr Cost:
318,103
Xx
0.
carport Area:
Bedrooms
Other:
(12) electric
Central vacuum
Estimated T.C.v.:
302,198
Roof
3
oof:
7
(6) Ceilings
0
ADS Servi
Security System
ey ek
9
pos lL 3
=
p= po
Cost Est.
for Res.
Bldg:
1
Single Family
Default?
Cis
C
BT1t 1940
00
ingle
./qQual.
of
Fixtures
Aluminum/vinyl
[3
ord.
(11)
Heating System:
Forced Heat
& Cool
Brick
/Viny
[x]
[Win
Sround hes
= ore =
Floor Area iho 567
y
No.
of Elec.
Phy/Ab.Phy/Func/Econ/Comb.
% Good=64/100/100/100/64
(7) Excavation
Tiany
outlets _
Co
/
X
Insulation
Basement:
19/4 S.F.
[x]
i.
Building Areas
(2) windows
Crawl:
0 S.F.
(13)
Plumbing
Stories
Exterior
Foundation
Size
Cost New
Depr.
Cost
slab:
0
S.F.
Average Fixture(s)
|2
Story
siding/Brick Basement
1,134
Many
targe
Height
to Joists:
0.0
313
Fixture
Bath
1 story
siding/Brick Basement
840
X
|Ave.
X
|Ave.
,
2 Fixture Bath
LL
|
Total:
368,001
235,520
Few
small
(8) Basement
Softner, Auto
Other Additions/adjustments
Wood Sash
Conc.”
BTock
softner,
Manual
plumbing
Metal
Sash
Poured Conc.
Solar water Heat
3 Fixture Bath
2
9,028
5,778
N
stone
No Plumbin
vinyl
Sash
9
Treated Wood
Extra Toilet
water/Sewer
Double Hung
.
Septic System
- MI
1
9,393
6,012
woriz. slide
concrete Floor
ae
Shower
well,
100 Feet
1
5,643
3,612
Casement
(9) Basement Finish
Ceramic Tile Floor |Garages
Double Glass
Recreation
SF
Ceramic Tile
i
Class:
C Exterior:
siding Foundation:
42 Inch (Unfinished)
:
987|Living
SF
5
!
wains
Common wall:
1 wall
1
-2,609
-1,670
Patio Doors
Ceramic Tub Alcove |
gace cost
1200
41.413
26.504
storms & Screens
walkout Doors
(B)
vent Fan
i
No Floor
SF
(14) water/
porches
(3)
Roof
ater/Sewer
.
OlwaTkout boors
(A
cep
(1 story)
652
15,439
13,432
87%
X
[cable
Cambrel
®
PUBTTC Water
.
Hip
mansard,
C10)
Floor Support
Public Sewer
Fireplaces
Flat
Shed
Joists:
1
{water well
Exterior
1 Story
i
6,328
4,050
-
Unsupported Len:
1000 Gal.
septic
Li
Sum
Tt
X
lashphalt Shingle
N
.
ump
sum
Items
Chimney:
Brick
Cnts. Sup:
12000 Gal.
Septic
2400
sq
ft asphalt
@
4,464
2,857
Lump Sum Items:
<<<<< Calculations too long.
See valuation printout for complete pricing. >>>>>
#*% Information herein deemed reliable but not guaranteed
*¥Page 7
parcel Number: 09-034-40-001-02 Jurisdiction: ISABELLA TOWNSHIP county: Isabella printed on 04/15/2025 Grantor Grantee Sale Sale Inst. Terms of sale Liber verified Prcnt. Price Date Type & Page By Trans. RB & R LLC DZIEWIT BRIAN 270,000 12/02/2024 |wD TI6-LC PAYOFF 1909-1264 DEED DZIEWIT BRIAN HOSS GROUP LLC 260,000 12/02/2024 [wD 03-ARM'S LENGTH 1909-1266 PROPERTY TRANSFER | 100.00 RB & R, LLC DZIEWIT BRIAN 270,000( 07/01/2021 [MLC 03-ARM'S LENGTH 1888/3336 PROPERTY TRANSFER | 100.00 LEE MARK RB &R, LLC 140,000( 06/30/2016 [wD 03-ARM'S LENGTH 17357926 PROPERTY TRANSFER | 100.00 Property Address Class: RESIDENTIAL-IMPRO [Zoning: Building pPermit(s) Date Number Status 3917 E BASELINE School: MT PLEASANT CITY SCHOOL DIST 11/01/2013 [130388 P.R.E. 0% owner's Name/Address Map #: HOSS GROUP LLC 9836 N MISSION 2025 Est TCV 342,198 TCV/TFA: 110.10 CLARE, MI 48617 X [Improved [ [Vacant Land Value Estimates for Land Table RES 1.RES 1 + and commercial PubTic * Factors * . Improvements Description Frontage Depth Front Depth Rate %Adj. Reason value J RES 1 + 02.000 Acres 20,000 100.000 40,000 Tax Description *BALANCE OF LEGAL ON FILE 2 rt hoa 4 2.00 Total Acres Total Est. Land value = 40,000 PART OF S 1/4 OF E 1/2 OF SE 1/4 SEC 34 ros Fe T15N R4W ISABELLA TWP ISABELLA CO MI a DESCRIBED AS BEG AT A POINT ON THE S LINE Storm Sewer OF SAID SEC 34 WHICH IS N 88D 0IM 05S W Sidewalk ALG SAID S SEC LINE 327.00 FT (MEASURED water AS 320.33 FT) FROM THE SE COR OF SAID SEC Sewer 34 TH CONTINUING N 88D 01M 05S W ALG SAID Electric S SEC LINE 290.40 FT TH N 01D 584 555 E Gas PERPENDICULAR TO SAID S SEC LINE 300.00 FT TH S 88D 01M 05S E PARALLEL WITH SAID Curb . S SEC LINE 290.40 FT TH S 01D 58V 55S Ww Street Lights PERPENDICULAR TO SAID S SEC LINE 300.00 Standard Utilities FT TO THE POB underground Utils. 2.0 A M/L Topography of DESCRIPTION EDITED PER ASSR 07-07-16 Site Level Ro11ing Comments/InfTuences Low High Landscaped Swamp wooded pond waterfront Ravine wetland Flood Plain Year Land Building Assessed Board of| Tribunal TaxabTe value value value Review Other value Who When what [2025 20,000 151,100 171,100 171,100U bs 10/30/2021 Inspected [2024 12,700 148,400 161,100 130,205C BS 05/21/2019 Inspected [2023 8,000 119,900 127,900 124,005C 2022 9,300 108,800 118,100 118,100U
Page 8
Browning 9836 N. Mission Rd. Clare, MI 48617 —_— ¢ \UNITED STATES Michigan Teo Trchunal P.0. Box 303343 Lansing, MT 47401
Page 9
rea ar ) 17 PRIORITY® © £4 TR UNITEDSTATES MAI L PT Ra 48909 $9 09 RDCO03 0 Lb 1.60 Oz R2304N116779-07 EXPECTED DELIVERY DAY: USPS TRACKING® JEN 9505 5103 2871 5191 5925 For international shipments, the maximum weight is 4 Ibs.