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Petition 2026 - Golf Hard.pdf

Golf Hard LLC Petitioner Vs. Township Of Sanilac Respondent · 26-001093-TT

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN TAX TRIBUNAL 

 

Golf Hard LLC, 

 

Petitioner, 

 

vs. 

 

Sanilac Township, 

 

Respondent. 

MOAHR Docket No. 26-______ 

_____________________________________________________________________________/ 

 

Laura M. Hallahan (P42101) 

Seth A. O’Loughlin (P80257) 

Hallahan & Associates, P.C. 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, MI 48302-0179 

(248) 731-3089 

 

_____________________________________________________________________________/ 

 

PETITION 

(Entire Tribunal, 2026 Tax Year) 

 

Petitioner, the taxpayer/party-in-interest, by and through its attorneys, Hallahan & Associates, 

P.C., petitions this Tribunal as follows: 

1. 

The property that is the subject of this appeal consists of: 

☐ one real parcel 

☐ multiple contiguous real parcels 

☒ personal property. A timely filed Personal Property Statement and Small Business 

Property Tax Exemption was filed with Respondent and are attached hereto 

 

2. 

The subject property is: 

Parcel Number 

Address 

Real/ 

Personal 

Classification 

211-900-000-060-10 

1441 N Lakeshore Rd 

Personal 

251 

 

3. 

☐ N/A. If the assessment at issue was protested, the protest was made to Respondent’s 

 

☒ March, ☐ July, ☐ December Board of Review. 

4. 

This appeal is timely filed after Respondent, in retaliation to tax appeals filed in the matters 

of M25 Land Holdings v Sanilac Township, Docket Nos. 23-000836 and 23-000837, 

assessed Petitioner’s personal property, notwithstanding that it is exempt from taxation.

Page 2

5. 

The subject property is located in Sanilac County. 

6. 

The assessment(s) were established by the Respondent identified above. 

7. 

Petitioner’s legal residence or principal office address is: 421 S. Ridge Road, Carsonville, 

MI 48419-9262. 

8. 

This appeal involves issues related to: 

☒ 

the subject property’s true cash and taxable values 

☐ 

the subject property’s taxable value only 

 

there is a dispute as to the value of an addition or loss: ☐ Yes ☐ No 

☐ 

uniformity of the subject property’s assessment 

☒ 

the subject property’s exemption from ad valorem taxation under MCL 211.9o. 

9. 

The tax year at issue is 2026. 

10. 

The values established by Respondent’s Board of Review for the subject property are: 

(TCV=true cash value, AV=assessed value, TV=taxable value) 

Parcel Number 

TCV 

AV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

11. 

Petitioner contends that the values for the subject property are: 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$0 

$0 

$0 

 

12. 

The values in dispute are. 

(TCV=true cash value, SEV=state equalized value, TV=taxable value) 

Parcel Number 

TCV 

SEV 

TV 

211-900-000-060-10 

$84,600 

$42,300 

$42,300 

 

13. 

Petitioner requests that the Tribunal reduce the 2026 values from those established by 

Respondent’s Board of Review to those contended by Petitioner, and order a refund with 

interest, as provided by the Tax Tribunal Act. 

14. 

Petitioner relies upon the following to support the relief requested: 

The 2026 values imposed on Petitioner’s property, and the taxes to be levied and collected 

thereon, are invalid and unlawful and operate as fraud upon the taxpayer for the reasons 

that: 

(a) 

The assessed, state equalized and/or taxable values exceed the amounts permitted 

by the Michigan Constitution and applicable statutes;

Page 3

(b) 

The assessed, state equalized and/or taxable values are at higher percentages of true 

cash value than permissible under the Michigan Constitution and applicable 

statutes; 

(c) 

The assessed, state equalized and/or taxable values are based upon an erroneous 

determination of the true cash value of that portion of Petitioner’s property that is 

taxable under Michigan law and is based upon the application of wrong principles; 

(d) 

The assessed, state equalized and/or taxable values, and the mode of assessment 

adopted by Respondent, discriminate against Petitioner, its constitutional rights of 

uniformity, equal protection and due process of law; 

(e) 

Petitioner is entitled to the Small Business Property Claim Under MCL 211.9o 

which was timely filed with the Township. 

 

 

HALLAHAN & ASSOCIATES, P.C. 

 

 

/s/ Laura M. Hallahan 

 

Laura M. Hallahan (P42101) 

Attorney for Petitioner 

1750 S. Telegraph Road, Suite 202 

Bloomfield Hills, Michigan 48302-0179 

(248) 731-3089 

Dated: May 18, 2026 

lhallahan@hallahanlaw.com 

 

 

Filing Fee: $250.00

Page 4

ftllkhigan DeBadment sJ Treasury

5076 iRev.07-25)

Pareel Number

211-900=000-060=1 0

Small Business Property Tax Exemption Claim Under tlfiCL 21,l.9o

This form ie to bc filed with the local unit {City or Township) where the personal property is located. Please contact the loeal unit where

tha personal property is located for their mailing address. This form lS NOT to be mailed to the Miehigan Department of Treasury or

Miehigan Stat6 Tai eommissisn. This ferm must be filed no later than February 2A,2A28 (postmark is aeeeptable). Late filed formo

may be filed directly with the 2028 March Board of Review prior to the closure of the March Baard.

This form must be filled out in it's entir-ety" Failure to fill out the form completely can be eause for denial of the exemption. Tbxpayers should

pay particular attention to ineluding contact information, including phone nu.mber and ernail address.

General lnformatisn

Bwiness t'lame

Golf Hard, LLC

Name and Mailing Address of Owner(s) or Partners (if sole proprietarship or partnership) = attach a separate sheet if neeessary

Laura Kane

7044 Walkcr Rd

Carsonville" Ml4841S

Name oJ tocal Unit of Govemment

City:

Township: Sanilac TwP.

Village:

Gsunty Where the Property is tocated

Sanilae

Parcel Number

21 1 -900-000-060-1 0

Assumed Name{s) Used by Legal Entity {if any)

0wner Telephone Number

{810) 622-9961

Date Business Began in Local Tax Colleeting Unit

7fi4i2421

Deseription ef Owner's Business Astivity

Golf Course

Name, Telephone Number and Email Addrcss sf the Per€cn in Charge of Personal P@perty Re.ord$

taura Kane

llgkane@aol.com

(810) 622-s961

Address urhere Perlonal Propedy Records are Kept

7044 Walker Rd Carsonvi[e, Ml 48419

t ames of all other buslnesces having personal proBerty, including any leasehold improvements astessed as persgnal property at ihe location(s) inc'luded in thi$ form.

{Atlaah addiiional sheets a$ neeessary.)

Stag Equipment, LLC

Ltst alt eddresse$ wnere any personat property owned by teased te er in the possession sf the owner tisted abovc or a relaicd entity is locsted within the lqeel tax eollecting

unit. (Attach additional sheets as necessary.)

1441 N Lakcshore Rd

Port Sanilae, Ml 48469

V€lue of Perssna! Property

Value of Personal Property

8s,688

value of P€r€onal Propcdy

tr

tr

The True Cash Value of all Personal Property, a$ dcfined by MAt 2 !1 "So, located within the local tax

Collecting unit indieated abova, that is orerned fly, leased to, or in thc possession of the owner or related

entity, waB lass than $80.W0 en December 31, 2025. (Enter Yalue at right.)

The True Cash Value o{ al! Pcreoral Prope*y. as deflned by MCt 211.9o, iocated Y{ithin the lccal tax

oollecling unit indiqaied absve, that i9 owned by, leased to, or in the Fg$e€sign qf the ovr'nerer related

entlty. raris egual to or greater than $80,0Q0 and lese than $1s0,000 on Deeember 31 , 2025' (lf eheeked'

ata;h a copy of Form 932, "2026 Personal Property Stat€ment," to thi$ form. Entcr value el right')

The undersigned cedifies that:

1 . I am the owner of ihe commercia! perronal prupedy andlor industrial personal property heing elairned as exempt or ! am the duly authorized agent.

Z, The follcuring procedures were used to determine that the True eash Value of the Eligible Perscnal ProFerty on December 31' 2025:

i) The detcffiinatjon of Tn e cash vatue wa$ based on the gtate Tax Csmmissisn'g recommended valuation prosedure€ as sct furtn 9n Form 632 (L4'175), "Fersonal

Propedy Statement."

b) The detenntnation of True Cash Value lneludes all ass€ssable personal property, located within the cfu or tawnship listed on this form ihat is o*ned kry, leased to, or

in the possession of the owner or relaled entity. Thic ahail include all lrade fixtures and may inelude leasehold imprcYemenis noi assessed as real p.ope6y. Altach 8n

explanation if not al! personal prapcrty is included^

I understand that according to MCt 211.go, I am required to maintain and pro.vide access to books and leeords for audit pumoses as pravided in seetion 22.

All of ihe infufmation eentained within Form 50?6 is true and BEourate and to the be$t of my kReu{ledge and belief, and I aeknowlcdge a fraudulent elaim for exemptjon under

MCL 211.9s i$ sublest to the penalties as provided for in seetion 21(2)'

4.

FrintBd Namc

Laura Kane

Page 5

lichiganBepadmentof Treasury 

ffi

i&,9d"'r,li3i.lrthorityofPubticAct?069f 18e.3:^ ^^"5. liii-6oi+oooso-ro

qrproved by the $tate Tax Commission August 19' 2U2

1026 Personal Property statement (As of 12-31-25) 

I

:ROM: (NameandAddte$$qtAssesso4 

I

ffiilac twp. 

i

I Ass"*=o,'s office 

I

20 N. Ridge St. 

I

Port Sanilac, Ml 48469 

I

L_t

I

Tor {Name and Addresa oJ Taxpayer) 

I

I cof Hard, LLC

7044 Yllalker Rd

Carsonville, M148419

I

This form must be ,

I and retumed to the

I February20.2026-

L4171

Clienfs GesY

rleted

trttn

Loea.tion{g) of Persona! Pruperty Reported on This Staiement"

LISTALL LOCATIONS. Attaeh sdrliliensl sheets li neeessary.

1441 N takeshqre Rd

Porl Sanilac, Ml 4846S

BBte of organization

7114121

Date Business Bcgan at

above loeation

7t14lz1

Squere Feet

Occupied

Assumed Name$ U*ed by Legal Entity, if any

Names of Oranrer(s) or Partners

iir#i"" ft;;ffi ;!fi i'o' pil:i"L-*r, ipr

John & Laura Kane

lf $ole PrEprietorship, Taxpayed$ Residential Addres$

tegal Name of Texsayer

Golf Hard, tLC

Preparefs Name, Addrsq? and Telephonc Number and E'mail address

BOOMS ACCOUI{TING, FLLC

263 E. HURON AVE

BADAXE, Ml 4S413 

Phone: {S8S)712-2666

BRAD BOOMS, CPA BRAD€}BOOMSQPA.COM

Check One Only:

E Sole ProrrietorshiP

I-l Fartnership

lTl t-imitec Liabitity ea.

Tl cqrporation

Mt lD# 802671294

Add.ess Where Personal Property Records are Kepl

?044 Walker Rd Carsonville, Ml 48419

Name oJ Person in Charge of Records

taura Kane

Taxpayer Telephone No

(810)622-9961

DesDdption of Taxpayct's BusinessActivity and NAICS Code

Golf coume 

713910

Michisan B

632 (Rev.0

lssu'ed un

Apprsved

2026 I

FROM: (

NOTICEi DO }.IOT U$E THls rOErE rO CLEIU AN EXCMPTIOX OT CUIGIBIE I{AHUFA€TURIHG PERSOHAL PROPERTY{Ef''PP) FURSUAI{T TO ftICL 21t'8M AND

McL 211.9n. ro craim ar, .rcem[iion AEMip, {ii; F;i, sziC'iriiri *. r"&risseiior whe,re lne ry1pg.a1gropertv io }ocated no later than Februarv 20, 2026.

. -^^.-- ^^E6!Ei^- -.- -a+ atiaihta *a fita Earm E?78 a*rt must cmalete this form. Pursuant to Lrct 211.co, if the trle cash value ef the assessable

if.f#jj-ff#ii"ii.li-iiiiif,rJii'ni-.-ii"'iJ'Fzie;;J;;i;".it.r. t.is rorm..qyrsuant to hct 211.eo, ir the true eash vatue erthe assessable

personal property you or a reiiied party olrrn, lease or posseii in iriii local asseesing unit is less than 980,000, then you do not need to fiJe this form if the

nrooedy is elassified a; *r.iiliI'i#i;&;$;4,"$;af 

prop*rty ana you timely cl-aim tha exemptien. lnatead, file Form 5o76 with the local unit

ilrt-J* ii1" pi"p.rty i. to"a"a n. later than February 20, 2026. See the instructions on Page 6.

SUMMARY AND GERTIFICATIOH. Completc ALL questions'

1. Have you excluded any exempt "Speeial Tools" from this statement? 

... I Ves El t{o ..'....""

2. Have you exeluded any air and water pellution control faeilities andlor wind or.watcr r-t *^^

energy eqfiversion deviecs for which an exemption eertificate has been issugd? ...... [-l ves I f,] No """""

3" Have you, ta the best of your know{edge, reported all of your a*sessable tangible

personal property located in Michiqan includinq fully dcpreciated and/or expenca'r

asgEssoR's aBJuSrh4ENr{S}

EXEMPr|ONt$)

TBUE SASH VATUE

ASSESSED VALUE ( 50% ofTcv )

lf Yes, slate total original ccst

exeluded

lf Yes, altach itemized list.

EI N" .".""" lf Ycs, attaeh itemized lisl'

EI tto ........." lfYes, completeSectionO.

El No .......... lfYee, attach itemized list.

E] No ...---.... lf yes, aftach Form 3595.

El tlo ...."..-.. lf 1f,8$, attaeh itemized li$t.

Assessor Caleulations

gb.

10b.

11b.

12b.

13b-

t4b-

15b.

4. Did you hold a legal or equitable inlerest in pereona! propetty essessable in this

jurisdietion whieh you haYe not report€d sn this staGment {see instruetions)? ........... I 

ves

5, Are you a party ias either a landlord or a tenant) to a rental cr lease agreement relating 

-

to reat property i; this jurisdiction? ........,...... 

"""....-'."....' fl re.

6. Have any sf your ass€t$ been subjecte! to "rebooking" of ecsis for aeeounting

purpos""or.beeopurchasedueed{se.instructions}?

7. Isanyofyourproperty"dailyrentalPrcperty,"perP.A.537of'1S98? ... IYes

8. Are other businesses operatcd at yeur location{si? 

'...... fl ves

Enter zers if approprtate.

9. Grand total from page 2 .,...".....

10.Grand total from page 3 ...........

11. Grand total from pages rtr-5

12.Total cost of ldle Equipment from Form 2698'.""-"..""

13,Tstal cost sf PersEnal Propedy Conslruction in Progress

14. Total Cost of eaUe TV. Utility. Wind and Solar Energy Assets

from Forms 633, 3588, 4565. and 5762 ......"..."-.

15,Tstal eost of eellular site equipmcnt from Form(s) M52 .^..'...'....,

The undersigned cedifies that he/she is an olvnet officer andlor the duly au&orizBd

agent f$ the above nfrmed tax$ayer and that the above $ummary !Y!tF its suppsrt-ing

doeumenls, provides a full and true statemBnt of all tangible personal propedy

TOTAL..-.,,.

Page 6

632, page z 

-- 

.. 

^- e-^a:^6- ^ Lr elient's Qopy

INSTRUCTIONS. Read carefully to obtain directions for the atlocation of ygul personal plope+y to sections{- N'

A1 Tangibte personat property in yoJr possession at tis iic'r16", i"ilrorg tulty oepiedated ind expensild asseti, must be repo(ed in one of the

seetisns A through N. lf you nad iMove-lns,, qf used property, yau mu$t also eomplete Form 3966, 2026 Taxpayer Rewft Of Fersonst Properfy

,,Movelns' Qecuning During 2A25. uMove-lns" are ttems of bssesseble personal properiy (hereefter.refened to as "property') that rr$ere not assessed in

this erty or township in 2025, including {1) purchases oJ used propedy, (2} used property you moved in from a location outside this city or toraouhip' i3)

property that was exempt in 2028 {such as excmpt lndustrial Facilities Tax propertyi, anu 11 qgngrtx that you mistakenly omittcd from your statemcnt in

202s. ,,MoveJns,, Do Nor iniuosprep"rty that has been moved from another b#isn wlrHlN this city or tolYnship or that vras assessed to another

taxpayer within this ciiy or township in'2ozi (i.e., pr"operty reported by a previous o\ffner or previoualy leased property reported by the lessor in 2025)' AII

,,Mqye-!ns,'must be reported on this page 2 and on form ag'60. Do not report 2025 acquisitions oJ new property on Form 3956'

Did

"movc-ins"?

E Yes

E tto

ave

SECTION A:

lncluding Furniture and Fixtures

Asgessor

Calculations

2025

.91

2424

.80

2A23

69

?422

8.670

"61

2AZ1

.53

202Q

.47

201S

.42

2418,

.37

2017

.33

201 6

.2s

2415

.27

2014

4,741

.24

201 3

.22

2412

.19

2011

334

12

Prior

32,196

.12

TCITALS 41 

45,941

A2

SECTIPH T':

lncludins Machinerv and Equipment

Assessor

Caler rlations

2025

21.195

.89

2A24

76

2A23

.67

2422

.60

2A21

.54

2020

.49

201 I

.45

2018

.42

za17

.38

2016

.36

201 5

.33

2A14

7.561

-31

2013

1.1S1

.29

2012

.28

2011

2.284

.23

Prior

213_228

.23

fCImts 81 

245,42C

B2

S-ECTION C;

lncluding Rental Videotapes and Gamer

Assessor

Calculations

202s

.76

2424

.53

2423

.29

2CI22

.05

Prior

05

TSTALS

C1

2

eOsT GRANB TOTAT (for page 2)

TAXPAYER: Add totels fram cost columns

of Sections A-F (A1-F1). Enter grend totel

here and carry t0 line 9a, Page 1.

031 3

iEeTloH B:{neluding Office, Eleclronie,

lideo and Testinq Equipment

Assessor

ealculations

2425

.84

2A24

.64

202s

.55

2A22

.49

2421

.44

2A2A

"41

2019

.38

201 &

.35

2417

.33

201S

.31

201 5

424

.29

2414

28

201 3

26

2812

.25

2411

.17

Prior

3.520

.17

TOTALS D1 

3,944

)2

}ECTIOH E: lncluding Consurner

-nin l.\nsralcd Fnr rinmcni

Assessor

Calnr rlations

2A25

.92

7424

.85

2023

.7V

2022

.69

2Q21

r)t

2020

.54

2019

.46

2018

.38

2417

.30

201 6

.23

2015

4E

Prior

6"571

.15

CITALS E1 

6,571

E2

liEt;ItuFt F!

lncludins Comsuter Eouioment

Assessor

a-atA 

ilBli^ae

2025

.60

2824

_44

2023

-32

2022

.24

?o21

.19

2A20

4E

20,19

.08

Prior

6,719

,08

TOTALS F1 

6,71S

F2

TRUE CASH VATUE GRAND TOTAT (for page 2)

ASSESSOR: Add True Ca$h Value tqtals

fram SectiansA=F (M-f?), Enter grand

total nere and cany ts ling 9b, page 1'

$ 

30?,qO4

Page 7

632, Page 3

Pareel No.

21 1 -900-000-060-1 0

Form L=4175. See instruetiens. Attaeh additienal sheEts, if neeessary..

Tola! Aoqqiaition Cost New

SECTIOH H - Standard Tooling

You must r€port your $tandard tooling in this S-eetion' Complete both

columns' Notice that GAAP net hook value, as reported in this Section'

must imBlement aceounting "ehanges in estimate", even if nst oJherwise

i"uiir;itleoy=fersonal p.dp"rty re-ported in this Seclion sheuld NOT be

reported elsewhere on Form 632 (L4175). Scc lnstructions'

SECTION I - Qualified Personal Propedy

INCLUDE ONLY "Quatified personat property" as defined by Miehigan compiled Laws 211.8a{6xe). gce instructisns. lf neeessary,

attach extra schedules using the same format indicated below. Any Perspnal Property repofted in this Section should NOT be reported

elsewtrere on Form 632 (L-4175)-

SECTICIN J - teased Proparty in Your PossessioR *Thich is not Qualified Personal Property

property yqu arc leasing from anothcr person or entity should be reported under thic ccetion. "Quslified' Persongl Property should be

reported under Sec.tion l. See instruetlons. Atach additional shcets if neecssary. Any Perssnal PropertY repoded in this seetion should

NOT be reported elsewherc sn FQrm 632 {L4175)

SEGTION K = Othcr Pereonal Proper{y in Your Pqgsesgion Which You Do Not Own

property not owned by you but in your possession on December 31, 2025 under affgngements olher than a lease agreement should be

be reported under this section. See instructions. Any Personal Property reported in this section should NOT be reported elsewhere on

Form 63? {L-4175}. Attach additional sheets if necessary,

COST GRAt'lD TOTAL {for page 3}

TAXPAffERi Add Total costs and

Selling Prices from Scclisns G - K

{€1-K1). Enter grand tet3l here and

earry to line 10a, p8ge 1.

031 3

TRUE CASH VALUE GRAND TOTAL (for page 3)

e[cnt'$ CoBy

L4175

SECTI0NG-otherlt.g$essablePersonalPropertyWhichYouown

Asseesable Tangible pereonal property in your posseseion that is not entitled.to depreciation un6"6 6gnerally Accepted Accounting

prineipals {GAAF} {e.g.fine art) or that the asscssor h;;;iiE; ir i*psrt in ihis sebtion or thai is othsrwise dcscribed in thc

in$tructions shoutd be reBorted under this secJion. Any personat Property r€ported in this section should NOT be reported elsewherc on

Total &quisition Cost

ASSESSOR; Add True eash Value totals

from Sectlons G-l tG2-12). Enter grand

total here and carry to line 10b, p€ge 1-

Name &Address of Lessor

Name & Address 0f 0umer

$

$

Page 8

632, Page 4

SECTION L - Betail of teases {This Section is eompleted hy teasing ComPanies}

Equipment that you lease to others should be reported under this $eetion. Note: You must al$o complete SecJions A =F on Page 2. See instruclions

you may u$e attarhrRents in lieu of eompleting this Seotion only if ihe attaohm€nts qse the same format and cantain all the informatisn as indicated

below, and ihe Tables on page 2 are eompleted. lf you are leasing Eligible Manufacturing Personal Property (EMPP) tg another eompany,

1,ou must report it in thls aietion unless an clcction has been madcr using Form 546?, that it bc reported on thc le$soe's FErm 52?8.

See the detailed notice at the beginning oJ the lnstruetiens, at ihe tep of the firot cslumn, Page S. Attaeh additianal shects, if ncecssary.

Are you a manufacturer of equipmenf E re" E r.lo

Al! teasehold lmprovements ttHl) made at your plece of buslness should he reBorted under this Section, even if you believe that the improvements are

not subject to asscssmcnt as'pcrsonal property. Report trade fixturcs, foundation costs and squipment in$tallation eost$, insluding wiring and utility

csnneciiuns, in the appropriate Seetion A thrcugh E on Page 2, not as tH!. See instructions. To prevent a duplieate assessment, provide as much

detail as possible. you may atiach additianal explanation$ andlor eopies sf "fixed asset" records, if the atteehment provides all of the information

requested belsw and if you insert the totat original eost in "Tstal Cost lncurred" below. Perssnal Property reported here shsuld NOT be reBorted

etsewhere sn Form 632 (L-417S). Assessori Do NOT assess 2016 or later installations as personal property except where the lease is pre-1984

SEenON N - Buildings and Othcr Structures on teased or Public tand and All Freestanding Signs and Billboards

Costs of Freestanding esmmunieaiions Towers and Equipmenl Buildings at Tower siies iunles$ reported on Form 4452j, and Cests of

Freestanding Sig*s and Billboards must also be reported under this Scction. Any Personal Propcdy repqrted in this scction should NOT

be reportcd elsewhere on Form 632 (L-4175)- A$ach additional sheets, if necessary.

Client's Copy

Name & Address of Le$see

Total Original Selling Price

SECTION M - Leasehold Improvements

eottratarrieaseholdimprovementinsta|lations!n2016orlatermustbeva[uedaSimprovementsto

the leased real property. Report all 201S-2025 leasehold improvements in the section immediately below. 

...-

Year lnstalled

Description {Describe in detail)

Original eQst

9TC

Multiplier

Tr'ue Cash V€lue

As*essct's Calculation

2425

2024

2023

2A22

2021

2020

201S

2018

2417

2416

Prior

I 

Crreet lhis box if you believe ihat thcse struetures are already assesqed as part af the real prqpedy

Address or toeation oJ Building

0313

Page 9

S32, Page 5

$EgTlOH O - Rental lnfsrmatien. See lnstruetions. {Attach edditional sheets, if neeessary)

IF YOU ABE THE TEHAHT

Name and address sf landlord

Client's eopy

ls your landlord the olrner of the property?

ofihe propedy

lf you are a suhlessee, enter the name and address of the owner

lF YgU ABE THE tAl,lDtoBD

Name and address ofTenant

Ar'e you the owner of the propcfty?

the propedy

Yes

No lf youare a subleseor, eRter the narne and address of the ownerof

TO BE COMPLETED REGARBLESS OF WHETHER YOU ARE THE LANDLOBD OR TEHANT

Address of property rentcd or lcased

Date that cunent rental arrangement began:

Date curreni Iease expiresl

Square teet occupied:

Monthly rental $

Are there options to renew the lease?

flves E No

TBUE CASH vAtUE GRAND TOTAT {for page 4)

ASSESSOR:Add True eash Value totals

from Sectione M-O {M2-02). Enter grand

totsl here and cany to line 11b, Fage 1 .

Expenses {c.9. taxea, elestrie, gas, etc.} pald by the tenant

e0$T GRAHO TOrAt (for page 4)

TAXPAYER: Add Total Cost lncuned frsm

$cetion M and To-tal Capitalizcdeqstfrem

Sectiqn N (Ml and N1). Enter grand total

here and earry to line 11a, pase 1.

* NOTE TO AISS=SSOR: gedein building$ and $tructures on lessed land (but not inqluding freestanding $igns and billbaards) must be 65se55ed on the

real property ro!1. See Bulletin 1 of 2003.

$

$

0313

Page 10

Company: Golf Hard, LLC

Assessing Unit Sanilae TwP.

Pareel #: 211-90Q-000-060-10

1t19t2426

Assessed Value, Approximate Annual Tax Rate And Tax Amount Comparison

Assessed Prope$

2026 

2025 

Difference

Furniture & Fixtures

Maehinery & EquiPrnent

RentalVideo & Games

Office, Electric, Video & Testing Equip.

Consumer Coin Equipment

Computer Equipment

10,331

71,11?

0

721

986

538

11,188

52,537

0

729

986

538

(857)

18,575

0

i8)

0

0

Total

Tstals From Page 3

Totals From Pagc 4

ldle Equipment

Construction in Progress

Cable TV and Utili$Assets

Geltular Site EquiBment

93,688

0

0

0

0

0

0

65,978

0

0

0

o

0

0

1V,714

0

0

0

0

0

0

TOTAL

Adjustments

Exemptions

83,S88

0

0

65,978

0

0

17,714

0

0

TRUE CASH VATUE

ASSESSED \4ALUE

Property Type

APPROX]MATE AN N UAL TAX RATE

MILLAGE RATE REBUETION

NET APPROXIMATE AEI NUAL TAX RATE

APPROXIMATE ANNUAL TAX

5076 Tax

83,S88

41,844

Commercial

40_60

12.00

28.60

1,197

0

65,978

32,s89

esmme!'cial

41.21

12.00

29.21

964

CI

17,710

8,8s5

(0.61)

0

(0.61)

233

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