T. James.pdf

Thomas James, Petitioner V Township Of Bergland, Respondent · 25-003304-TT

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RECEIVED 

JUL 092025 

wiCHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. 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.1. 

Last Name/Company Name 

Thomas 

JAMES 

Mailing Address (No., Street, P.O. Box or Rural Route) 

304 Elm street 

City or Town 

State 

ZIP Code 

Bergland 

Mi 

49910-0231 

Telephone Number (71 5) 874-7314 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 

} 

First Name 

M.1. 

Last Name 

Firm Name (if any) 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you | [] ves* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

**If no, 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] 

304 Elm Street; 

Bergland, Michigan

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

True Cash and Taxable Value 

[J Poverty Exemption 

{J Taxable Value Only {(calcuiation) 

[ Disabled Veterans Exemption 

| Uncapping of Taxable Value 

[J 

Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

[J classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

for 2025, my property tax reassessment was raised 47.5% 

( to $122,680. from $83,800. } 

; 

this 

is an annual reassessment, and 

| find nothing supporting 

a 47.5% increase . 

Bergland 

is a complicated township, 

as much of Lake Gogebic lies within the township 

; And 

my property is unchanged from my 2016 purchase - 

it lies within the village of Bergland and is neither ‘waterfront! 

nor ‘water 

influenced’, 

nor is there additional acreage to my properly 

; 

itis 

a seventy-five years old (miner's) house; 

| see references that state inflation for 2024 was 2.9% to 3.1% - 

1 found a reference that states the cost of housing rose 4.7%. 

1 submitted a revised Petition to the Township Board on March 19, 2025 - 

at the March 14, 2025 Board of Review, 

the assessor walked-me-through 

the tax calculation process, and offered no 

explanation for the 47.5% increase 

in the reassessment 

( documentation only states, 

“informal discussion, 

no adjustment"; 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? rv] Yes 

O No 

If Yes, check which BOR you attended AND attach the BOR decision: [M4 March 

[] duly 

[J December 

if No, check the applicable reason(s): 

[} Not required to attend 

O Assessment Change Notice was not received by Petitioner 

O 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

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: 

01 601 005 00 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$83,800. (reported as $41,900.) 

Current Taxable Value as established hy the BOR: 

$5,245. 

What do you believe is the fair market value (also known as True Cash Value)? 

approximately $66,000. 

Multiply the True Cash Value by .5 and enter here, This is your contention of Assessed Value. 

( unknown) 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

( approximately $36,337.60) 

Section 8: Classification information *Only the MI Dep't of Treasury may appeal this issue to the Tribunat* 

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) 

| 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

If improved property, how is the property currently being used? 

If improved property, for what use was the property designed?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? 

Oa Yes 

[A No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

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 

$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. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: 

Q 

Isl 

JH vras” 

a ples

Section 5: Explain the Reason for this Appeal 

for 2025, my property tax reassessment was raised 47.5% { to $122,680. from $83,800.) 

; 

this 

is an annual reassessment, ‘and 

{find nothing supporting 

a 47.5% increase . 

Bergland 

is a complicated township, as much of Lake Gogebic lies within the township ; And 

my property is unchanged from my 2016 purchase - 

it lies within the village of Bergland and is 

neither 'waterfront', nor 'water influenced’, nor is there additional acreage to my property; 

it 

is 

a seventy-five years old (miner's) house; 

| see references that state Inflation for 2024 was 2.9% to 3.1% - 

| found a reference that states the cost of housing rose 4.7%. 

| submitted a revised Petition to the Township Board on March 19, 2025 - 

at the March 14, 2025 Board of Review, the assessor walked-me-through the tax calculation 

process, and offered no explanation for the 47.5% increase 

in the reassessment 

( documentation only states, "informal discussion, no adjustment" }; 

while 

| await 

a response from the Township Board, 

itis my understanding 

| must submit my 

appeal before the end of this month 

{ June 2025).

Vos 

aif ave 

devas 

me 

2025 BOARD OF REVIEW DECISION 

FROM 

BERGLAND TOWNSHIP 

LAURA ERHART, ASSESSOR 

PO BOX 13 

2025 M 16 

WATERSMEET, MI 49969 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

| ast naw 3) 

[0 rst 

J (Y 

MTE EE. 

and legal description optional.) 

01 601 005 00 

304 ELM ST 

JAMES THOMAS 

PO BOX 231 

BERGLAND MI 49910 

LOTS 5, 6 & 7 BLOCK 

1, WEIDMAN ADDITION TO VILLAGE 

OF BERGLAND. 

TIS PROPERTY 15 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 

01 601 005 00 

. 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

+ 

Y 2 al 

Tb 

INFORMATIONAL DISCUSSION, NO ASSESSMENT CHANGE 

[2025 ORIGINAL ASSESSED VALUE 

61,790 

2025 

"BOARD OF REVIEW" ASSESSED VALUE 

61,790 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

36,337 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

36,337 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed or call if you have any questions. 

Assessor Laura Erhart 

906-358-0504 

assessor@berglandmi.gov 

Appeal instructions are on page 2 of the enclosed petition / response from the Board of Review.

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