01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.7d70dd5b-b820-462b-9eec-9410790e2727.pdf
Robert L Hartmann Petitioner V Township Of Casco Respondent · 26-000369-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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) 277(3), 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 Filer Type: Individual First Name Robert M.I. L Last Name/Company Name Hartmann Mailing Address (No., Street, P.O. Box or Rural Route) 7255 Beverly Dr City or Town South Haven State Michigan ZIP Code 49090 Telephone Number 312-404-3438 Fax Number E-mail Address bhartmann719@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: 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 non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 7255 Beverly Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR South Haven Michigan 49090 Taxing Authority (City or Township) Township Of Casco (ALLEGAN) County Allegan Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal I am protesting the assessed value and True Cash Value (TCV) of my property on the grounds of overassessment, as the current valuation exceeds fair market value in violation of MCL 211.27. 1. Recent Arm’s-Length Comparable Sale (Most Probative Evidence) The property located at 7251 Beverly Drive (Parcel 03-02-430-010-00) sold in February 2026 for $755,000 in an arm’s-length transaction. This is the most relevant comparable due to: Immediate proximity (adjacent property) Similar lot size, use, and improvements Recent sale date reflecting current market conditions My property is currently assessed at a True Cash Value (TCV) of approximately $1,099,306, which exceeds this verified market transaction by over 40%. 2. Price Per Square Foot Analysis Comparable Sale (03-02-430-010-00): $755,000 ÷ 3,293 sq ft = ~$229/sq ft Subject Property (03-02-430-009-00): $1,099,306 ÷ 3,225 sq ft = ~$341/sq ft My property is being assessed at approximately 49% higher $/sq ft than a nearly identical neighboring home that just sold. This substantial premium is not supported by: Property characteristics Location differences Market evidence This clearly indicates the current assessment materially exceeds market value. 3. Lack of Superior Characteristics My property is not superior to the comparable sale: Smaller lot size Comparable living area Similar location and utility There is no market-based justification for a higher valuation than the recent sale. 4. Michigan Assessment Standard (50% Rule) Under Michigan law, assessed value must not exceed 50% of TCV. Market Value (supported by sale): ~$755,000 Indicated Assessed Value: ~$377,500 Current Assessed Value: $638,200 This confirms the property is significantly overassessed. 5. Reliance on Outdated Market Data Prior assessments appear to rely on older sales reflecting peak market conditions (e.g., 2022), which are less indicative of value as of tax day compared to the February 2026 transaction. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Assessment Change Notice was not sent to Petitioner
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 03-02-430-009-00 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 638200 Current Taxable Value as established by the BOR: 1099306 What do you believe is the fair market value (also known as True Cash Value)? 755000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 377500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 333474 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Fee Information Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Robert L Hartmann Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? No Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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 $Over $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.