MICHIGAN TAX TRIBUNAL PETITION July 2 2026.pdf
Phillip And Katherine Walbridge Trust Petitioner V Township Of Convis Respondent · 26-002541-TT
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Page 1
Exhibit List Exhibit Description A Petitioner's Statement of Facts and Basis for Appeal B 2026 Board of Review Petition C Board of Review Decision D 2026 Summer Tax Bill E Parcel Map F FEMA/County Floodplain Map G Photograph of Agricultural Building H Qualified Forest Documentation
Page 2
Exhibit A IN THE MICHIGAN TAX TRIBUNAL Small Claims Division Phil Walbridge, Petitioner v. Convis Township, Respondent PETITIONER'S STATEMENT OF FACTS AND BASIS FOR APPEAL I, Phil Walbridge, respectfully appeal the 2026 assessment of my property located at 23121 13 Mile Road, Bellevue, Michigan 49021, Parcel No. 13-08-061-021-00. This appeal is submitted because I believe the State Equalized Value (SEV), Assessed Value (AV), and resulting Taxable Value (TV) exceed the property's True Cash Value (TCV) as required under Michigan law. Description of the Property The subject property consists of approximately 118.18 acres located in Convis Township, Calhoun County, Michigan. The property is devoted exclusively to agricultural and forestry uses and is enrolled as both Qualified Agricultural Property and Qualified Forest Property. The property's characteristics include: Total acreage: 118.18 acres Tillable farmland: 32.00 acres Acreage outside the FEMA-designated floodplain: 36.95 acres Acreage within the FEMA-designated floodplain: 81.23 acres Accordingly, approximately 69% of the property lies within the floodplain, which substantially limits its utility, development potential, and marketability. In 2024, a 5,000-square-foot agricultural storage building was constructed and is used exclusively in support of the property's agricultural operation. Basis for the Appeal
Page 3
This appeal is not based on a belief that taxes are simply "too high." Rather, it is based on the belief that the assessment fails to reflect the property's actual market characteristics, resulting in a valuation that exceeds its True Cash Value. The current assessment appears to value the property as though the majority of its acreage has market characteristics comparable to productive agricultural land. However, the property's physical characteristics are materially different. More than two-thirds of the parcel is located within a regulated floodplain, significantly affecting its usability, development potential, and market value. A willing buyer would not reasonably pay the same price per acre for floodplain acreage as for productive tillable farmland. While I acknowledge that the construction of the agricultural building may constitute new construction for assessment purposes, I have not been provided with documentation explaining the valuation assigned to that building or the calculations supporting the substantial increase in Taxable Value. I timely filed a petition with the Convis Township Board of Review requesting a reduction in the property's assessed value. Rather than granting relief, the Board denied my request and increased the Taxable Value from approximately $202,231 to $274,231. The Board's written response stated only that the taxable value had been "calculated appropriately" and did not explain the methodology or calculations supporting the increase. Without a clear explanation of how the land and new agricultural building were valued, I am unable to determine whether the assessment accurately reflects the property's True Cash Value. Relief Requested For these reasons, I respectfully request that the Michigan Tax Tribunal: 1. Determine the property's correct True Cash Value based on its actual market characteristics and physical limitations. 2. Adjust the corresponding State Equalized Value, Assessed Value, and Taxable Value to reflect that determination. 3. Grant such other relief as the Tribunal considers just and appropriate. I certify that the statements contained in this petition are true and accurate to the best of my knowledge and belief. Respectfully submitted, Phil Walbridge Petitioner Date: July 2, 2026
Page 4
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Exhibit B continued Exhibit B continued tAachigan Deperimert of Treasury. Form 818, Page 2 FOR BOARD OF REVIEW USE ONLY INSTRUCTIONS Incorporate a copy of this form and the assigned number in the Board of Review minutes Parcel Code Petiion Number 08-061-021-00 1. ASSESSED VALUE Disposition by Board of Review The Board of Review must state the reason for its action below a Denied 0 Assessed Value Changed From [ 224,500 Tro Record of Vote - Board or three member committee of board Chairperson [Jyes [] no TT Member Reason for Board Action OJ ves ON mr Member [J ves [J no—— You ds30r00 wih the deasion of the Baard of Reveew regarding eniabve desessed value. you may appeal nal dean by Ming 8 peltion wih Be Ac gan Tax Ture ot Hi bersed Lansing, Mv 48909 C¢ Real, Ce Industnal Personal and Ubity Personal Property may be Real, ly Timber - Cl Grr Rt so Arc sco opty my pees oy 1 The petition must be filed on govitaxtrib by May 31 wal a Michigan Tax Tribunal for or a form by the Tax Tnbuni Tax Tribunal forms are available at www michigan 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review The Board of Review must state the reason for its action below 202,231 10 [J ened [) Tentative Taxable Value Changed From Record of Vote - Board or three member committee of board Chairperson ves [1] No = Member [J ves [7] no Member [J YEs [7] no: Todas oils | Reason for Board Action Hse crriter sorely clusion prsoby Jooksev You mey sppesi iat decison by 6g 8 petion wh the Magen Ta Trtunel at PO Box 30232, Lansing. Mi 48909 C Real, Industnal Real, De and Uthty Personal Property may be by May 31 Real, Timber - at Ove Fal and hopesian! Personcl Property may be bppetied by Ji 31 The petibon must be filed [on a Michigan Tax Tribunal for of a form by the Tax Tribunal Tax Tribunal forms are avadable at www michigan goviaxti 3. CLASSIFICATION Disposition by Board of Re The Board of Re must state the [J pened [J Classification Changed From 402 To [Record of Vote - Board or hree member committee of board Member [J ves [J Noms Member [1] ves [7 noms for its action below Chairperson [] ves [J NO gm Reason for Board Acton if you dsagree wih the deciicn of the Board of Reveew regercing classification, appesi 8 made by sending Farm 2167 1 1e Siete Tax Commisson. PO Box 30471, Lansing. My 48508 by June 20 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review The Board of Review must state the reason for ts action below [ma] Exemption Request Denied [mm] Exemption percent modified from % To Record of Vote - Board of three member committee of board Chairperson [J ves [J] no Member [J ves [J no____ Member [J ves [Jno Reason for Board Action f you dsagres wih the decision of the Board of Review regarcing lentative taxsbie value, you must appes! thet decision by fAng 8 pebhon with the Michigen Tax Tribunal. PO Box 20232, Lansing Mh 46900 by July 31 Ths peliton must be filed on 8 Michgan Ta Transl form or @ form approved by tho Mchigan Tax Tribunal Mchigan Tax Tribunal forms sro avariabio ai www MChgen Jovi 5. Adjournment Date of Fal adjournment of Board of Review Board of Review Secretary Sgnalture Date
Page 6
Exhibit B continued Exhibit B continued Rr r— THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form 15 sued under the autherey of Pubic Act 205 of 1693, 5e¢ 211 24¢ 8nd Sec 211 JAc. 85 6mended This 15 3 model sssesament noboe 10 bo Used by (he local assessce [PRON DANIEL SLONE PARCEL IDENTIFICATION CONVIS TOWNSHIP ASSESSOR PARCEL NUMBER 13-08-061-021-00 19500 15 MILE ROAD PROPERTY ADDRESS Ld MARSHALL MI 49068 23121 13 MILE ROAD BELLEVUE Mi 4g021 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL ’ 4 WALBRIDGE PHILLIP & KATHERINE TRUST SCHOOL DISTRICT CODE 23010 ome oxaerons % Exempt As "Homeowners Principal Residence”: 00% % Exempt As "Qualified Agncultural Property”: 00% % Exempt As "MBT Industrial Personal": 00% % Exempt As "MBT Commercial Personal”: .00% Exempt As "Disabled Veteran or Survivi Spout anor SHY 1) Vos [7] No Exempt As "Qualified Forest Property”. [J Yes [X] No Exempt As "Development Property” [JYes [X No LEGAL DESCRIPTION T1S-R6W CONVIS TWP THE NE 1/4 SE 1/4 OF SEC 6 & THE S 1/2 SE 1/4 AC 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 font for the 2026 year by approximately” $3684 YEAR 2026 AMOUNT YEAR 2026 CORRENT YEAR 1_TAXABLE VALUE" 196,915 274,231 77.316 2 ASSESSED VALUE 213,700 296,500 82,800 3. TENTATIVE EQUALIZATION FACTOR 1.000 4 STATE EQUALIZED VALUE (SEV) 213,700 296,500 | 82,800 5 WAS THERE A TRANSFER OF OWNERSHIP 112025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Jes [E53] No 6. Assessor Change Reason(s): New Construction 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 Telephone Number [Emad Address 269-789-0654 121 March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE BOARD OF REVIEW WILL MEET AT CONVIS TWP HALL (19500 15 MILE ROAD, MARSHALL, MI 46068) ON MARCH 9TH AT 130TO430 & FROMBTO SPM & ON MARCH 11TH AT 9AM TO NOON AND AT 1 30 TO 4 30PM CALL 269-789-0854 EXT 121 FORAPPONTMENT [[ONLY IF YOU NEED TO PROTEST J) LETTERS MUST BE RECEIVED BY 3-11-2026 THE STATE REQUIRES WE VISIT 20% OF OUR PARCELS YEARLY
Page 7
Exhibit B continued Exhibit B continued FORMAL PROPERTY VALUATION STATEMENT (For Assessment Appeal / Board of Review Submission) Property Address: 23121 13 Mile Road, Bellevue, M| Parcel Number: 08-061-021-00 Total Acreage: 118.18 acres Purpose: This statement is submitted to establish a supportable estimate of the property's True Cash Value (Market Value) as of the applicable tax day for assessment review. 1. Valuation Standard True Cash Value is defined as the price the property would sell for on the open market between a willing buyer and willing seller, neither under compulsion, and both having reasonable knowledge of relevant facts. 2. Physical Characteristics Affecting Value The parcel contains multiple land classifications that materially affect market value: ILand Type Acreage Notes mm - - - Tillable agricultural land 30.00 acres Productive and usable Non-tillable usable land | 19.95 acres Usable but limited productivity Floodplain land 68.23 acres Restricted usability and development | J = _ Approximately 57.7% of the parcel lies within floodplain, significantly limiting utility, development potential, financing eligibility, and market demand. 3. Market-Supported Per-Acre Values Based on regional rural land sales and typical buyer behavior for similar land types:
Page 8
Exhibit B continued Exhibit B continued Land Type or ] Value perAcre | Basis EE Titable $5,000 Comparable agricultural land _ I EE — a usable $3,000 Recreational / marginal land Floodplain $1,000 Restricted-use land 4. Indicated True Cash Value Calculation pr | Acres | Rate Mllable 30.00 $5,000 | $150,000 7 Value | Other usable 19.95 $3,000 $59,850 | J Floodplain 68.23 $1000 $68,230 Total Estimated True Cash Value: $278,080 (Rounded: $275,000) 5. Assessment Comparison Current assessment implies a market value significantly exceeding this calculation. Because the majority of the parcel is floodplain and cannot be valued equivalently to usable acreage, a uniform per-acre assessment results in an inflated valuation. 6. Conclusion of Value Opinion Based on acreage composition, usability limitations, and market-supported per-acre land values: Opinion of True Cash Value: $275,000
Page 9
Exhibit B continued Exhibit B continued This value reflects realistic market conditions and the physical limitations of the property and represents a fair estimate of what a typical buyer would reasonably pay. Certification | certify that this valuation estimate is based on accurate acreage data, reasonable market assumptions; and rocognizod yy rr Submitted by: 7 Ve A Date: Z/ 23 / 2026 hr <5 as
Page 10
Exhibit C
Exhibit C
Midian Depa
Form 15, Page
rion OF REVIEW USE ONLY
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1. ASSESSED VALUE | AL
Disposition by Board of Review The Board of Review must stats the taason for 18 action below
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en 802, Lansing, Ni 48900 Commarea Real. hilusinal Real, Dovelopmental Foal, Comimerais organ, Indsstnal Personal and Utiity Persona Property may be
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Tax Tribunal ot of & form approved
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2. TENTATIVE TAXABLE VALUE
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misagree with the decsion of the Board of Review regarding tentative taxable value you may appeal thal decision by thing a petition with the. Michigan Tax Tribunal at
PO Sox 30232, Lansing, M
48903 Commercial Real. Industrial Real Developmental Real, Commercial Personal, Industrial Peisorial and Utiity Personal Properly may be
by May 31 Agricultural Real, Residential Reel, Timber - Cut Over Real, ard Agncultural Personal Properly may be. appesled by July 31
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Exhibit E Exhibit E Property Location Map ) SINGS | Phillip Walbridge 7 wkd 7 WE ve NE1/4, ri Section # 6, T.IS.- R.6W. ft ENE! kN = rie ESET i= iy _ 2 Ek A SA 7 EL 7% 2 a v pas Id A fo Z » %, - ON OP 2 TQ A A
Page 13
Exhibit F FEMA Maps Exhibit F FEMA Maps ans National Flood Hazard Layer FIRMette FEMA Legend STOWNSHIROE/CONVIS 60652)
Page 14
Exhibit F continued ONX Map Exhibit F continued ONX Map x + C @ % webmaponmaps.com/hunt/map/shape/c Area 02/23/26 9:56 Area Type Line Color Area Color L®z fede ss7am NS DNS na
Page 15
Exhibit G Exhibit G | Jo i dl Fr
Page 16
Exhibit H
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Qualified Forest School Tax Affidavit
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Effective beginning January 1 of the year after recording
On this
© day of
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202,
|, Philip Walbridge and Katherine Walbridge Revocable Trust hereby
execute this fidavif prepared in accordance with MCL 211.7j]1](4).
| own property located in Convis Township, Calhoun
County, Michigan described as follows:
Parcel
ID
13-08-061-021-00
NE 1/4 OF SE 1/4 AND S 1/2 OF SE 1/4, SEC 6, T18 R6W, CONVIS TOWNSHIP, CALHOUN COUNTY, MICHIGAN.
1 hereby attest that the property identified in this affidavit is qualified forest property as defined in MCL 217. 7j11(17)(<). |
further attest that
| hold the timber rigite and il manage the Farcel(s) in accordance with an approved Forest Management
—
Plan.
| understand that | may be subject to a repayment pursuant to MCL 211.7j[1)(13) if
| do not accomplish the forest
practices and harvests as specified in my Forest Management Plan and will be subject to a repayment pursuant to the
Qualified forest property tax recapiure tax act, 2006 PA 379 MCL 211.1031-MCL 211.1036 when any or all of tie land has
been converted by a change in use
[
Landowner Acknowledgement
x), 1 fmoa
©
MUA LA an
Katherine C. Walbridge, Trustee for Phillip Walbridge and Katherine Walbridge RevocableTrust
STATE OF MICHIGAN
COUNTY OF __
Oakland
On this
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day of
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Ap JDL,
before
me, a Notary Public, personally appeared
Revocable
Trust
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{Poin
MDARD-PSD
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Philp J. Walbridge
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Joshua
Drive
Scott Zeeb, Resource Analyst
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PO Box 50017
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Lansing MI 48008
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Application ID: 9414
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Exhibit H continued Exhibit H continued STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF AGRICULTURE DR TIM BORING Seen AND RURAL DEVELOPMENT DIRECTOR March 24, 2026 Phillip J. Walbridge 741 Joshua Drive Highland, MI 48356 Re: Qualified Forest Program (QFP) Request ID # 9414 Dear Qualified Forest Program Participant: Your application to enroll in the Qualified Forest Program (QFP) has been approved by the Michigan Department of Agriculture and Rural Development (MDARD). The affidavit(s) required to complete your enrollment are enclosed. VVe have also enclosed instructions that will assist you in successfully completing your enrollment in the QFP. Please review the instructions thoraughly and follow them step by step to execute your affidavit(s). This will ensure the affidavit(s) are executed properly and copies of the affidavit(s) are sent to the correct parties by the December 31st deadline. Completion of this process will allow you to receive the tax benefits of the QFP in the subsequent year. If you have any questions or concerns regarding this matter, please email us at MDARD-QFP@michigan.gov or call our office at 617-284-5630. Sincerely, Scott Zeeb Qualified Forest Program DEBORAH A. STABENOW BUILDING + P.O. BOX 30017 « LANSING, MICHIGAN 48909 www.michigan govimdard + 800-292-3939