SC Petition (filed 7_27_2026)(2027994.1).pdf
Copper Rose Holdings Trust Petitioner V Township Of Calumet Respondent · 26-002799-TT
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STATE OF MICHIGAN RE a MER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name mM. Last Name/Company Name Copper Rose Holdings Trust, Penny Menze, Trustee Mailing Address (No., Street, P.O. Box or Rural Route) 433 Seventh St. City or Town State ZIP Code Calumet MI 49913 Telephone Number 615-414-3364 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M1. Last Name Timothy M White Firm Name (if an; “™ parker Harvey, PLC Mailing Address (No., Street, P.O. Box or Rural Route) 901 S. Garfield Ave., Ste. 200 City or Town State ZIP Code Traverse City Mi 49686 Telephone Number 231 -929-4878 Email Address (do not enter unless you want MTT to send all correspondence via email) twhite@parkerharvey.com Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* O No** **If No, you must file separate appeals for each parcel Property Address (No., Street) 427 Seventh St.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check ali that apply) [4 True Cash and Taxable Value [O Taxable Value Only (calculation) O Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal The 2026 Assessed Value and Taxable Values for the Property exceed 50% of the Property's True Cash Value. The Property Record Card contains erroneous and outdated information. The property is not presently habitable, and the condition and depreciation factors used by the assessor are inconsistent with proper assessment standards. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [v4] Yes O No If Yes, check which BOR you attended: [vi] March [m0] July OJ December If No, please check the applicable reason(s): O Not required to attend 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 [ml] Appealing within 35 days of receipt of Notice of Uncapping [J other If you checked “other” above, explain:
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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 parce! form for additional, contiguous parcels. Parcel Number: 041-141-014-00 Classification of Property: Real id Personal [J (check one) Agricultural J Commercial J Industrial J Residential @ Timber-Cutover [1 Developmental [J Utility [] (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 89,485 74,192 What do you believe is the fair market value (also known as true cash value)? 40,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 20.000 assessed value) 20,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? [3 Yes [4] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. - Si g nature *required Petitioner or Attorney/Authorized Representative’s = > VA 4
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03/23/2026 09:26 AM 2026 BOARD OF REVIEW DECISION FROM CALUMET TOWNSHIP ASSESSOR 25880 RED JACKET RD CALUMET, MI 49913 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional. ): 041-141-014-00 427 SEVENTH ST COPPER ROSE HOLDINGS TRUST 433 SEVENTH ST CALUMET, MI 49913 CA-31-5 LOT 4 BLK 31 VILL OF CALUMET SURFACE ONLY. 167/1127 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 041-141-014-00 They have made the following determination based on the information you supplied. Board of Review Comments SUFFICIENT EVIDENCE PROVIDED TO SUPPORT VALUE CHANGE. POOL TX REMOVED [2026 ORIGINAL ASSESSED VALUE 101,590 | [2026 "BOARD OF REVIEW" ASSESSED VALUE 89,485 | (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 86,502 | [2026 "BOARD OF REVIEW" TAXABLE VALUE 74,192 [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 | Please feel free to contact the assessor at the address listed above or call if you have any questions. "Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website." http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html