Isso.pdf
Kamal Isso Petitioner V Township Of Waterford Respondent · 26-002262-TT
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Page 1
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN RECEIVED MAY © 4 2026 MICHIGAN TAX TRIBUNAI DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA DIRECTOR LANSING 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 ( | M.1. Last Name/Company Name Wamp A560 Mailing Address (No., Street, P.O. Box or Rural Route) 1922 Cass Lally Front Lol. City or Town State ZIP Code Ke ono Haro MP | 48320 Telephone Lessor o¢YE- 227— 9933 Email Address (do not enter unless you want MTT to send all correspondence via email) i850 a gio e9 omar .0rm Section 2: Petitioner’ Ss Altorneyiutorized Representative’s Contact Information First Name NM A 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 suse the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appegling more than one parcel, are they contiguous or adjoining? appealing? [] ves (A **If No, you must file separate appeals for each parcel Property Address (No., S72 5790 Hignland Rel City or Town “ey State ZIP Code \W ote Coc atlanel ML | Yer
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing heck at inat appiy) o True Cash and Taxable Value [J Taxable Value Only (calculation) [ll] Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal I 1 The decision from the Board of Review was made and agreed upon, but a very minimal change was made for the commercial retail plaza. Similar recently sold commercial retait properties have been sold in the same area of Waterford for less than our assessed value. One of our major tenants defaulted on their lease leaving 30% of the plaza unoccupied within the first year of the building purchase. The property requires repairs and operating expenses reduce its value: For example, the roof needs to be replaced, and the cost estimate submitted to the board was at $65,000. Attached are comparables that are significantly lower than our assessed and taxable values. ) Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? Eves [Hl] No If Yes, check which BOR you attended: Daren [i] July [a] December If No, please check the applicable reason(s): [I] Not required to attend [i] 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 [m} Appealing within 35 days of receipt of Notice of Uncapping [3 other If you checked “other” above, explain:
Page 3
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.
EW = 18 (p= 378 ~ 01]
Classification of Property:
Real
p§
Personal
[1 (check one)
Agricuttural
J
Commercial j¢
Industrial
J
Residential [J
Timber-Cutover 0
Developmental
3
utility 3 (check one)
Assessed Value {also known as State Equalized Value) established
| Taxable Value established by the Board of Review:
by the Board of Review:
#4 qe
Q 5 pa
FE: 3 [7A Y 250
What do you believe is the fair market valde (also KrGwn as true cash iE
(7,000
What do you believe is the assessed value? (multiply
true cash
What do you believe He taxable value? (cannot exceed
.5)
:
d
val
y
74
2
value by
.5)
2d 4 32, 00
assessed
value)
Y2
5 Qo
Fee Information
Does the properly have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for alt tax years at
issue?
[] Yes
Jr] 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 feast 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 parcet being appealed, not to exceed a total filing fee of $1,000.00
ji
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
.
0
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
104,000
.
Vi
* Plus $25.00 for each additional parcel, as indicated above.
Y
SLT
Ze [a 24 T
If the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the
appeat does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
Ss ig nature *Required
Petitioner or Altorney/A
rized Rel
tative’s Signature:
Ist
7
ra
[7 8Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/UNCAPPING APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal W. ” mes U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact ° information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative wil receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. Section 3: Subject Froperty Information: + How many parcels are you appealing: List the number of parcels being appealed. * Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether they are adjoining (i.e., next to each other). If multiple parcels are being appealed and they are not adjoining, you must file a separate petition
Page 5
CHARTER TWP OF WATERFORD 5200 CIVIC CENTER DRIVE WATERFORD MI 48329-3773 KTIP 1 LLC 1922 CASS LAKE RD KEEGO HARBOR Mi 48320 PARCEL IDENTIFICATION # W -13-16-378-019 BOARD OF REVIEW PETITION #: 096 ---NOTICE OF BOARD OF REVIEW ACTION--- The Board of Review has examined your 2026 Assessed Value and/or Capped Value and has made the following decision: 2026 Assessed Value From: $476,140 2026 Assessed Value To: $464,250 2026 Taxable Value From: $476,140 2026 Taxable Value To: $464,250 , Board of Review reason (code) 060 Agree / 94 th Board of Review Comment Maintenance issues Co 1 +E NN The 2026 Capped Value formula is the 2025 Taxable Value, minus Losses, increased by the Inflation Rate Multiplier of 1.027%, plus Additions. Taxable Value is the lower of Assessed Value
Page 6
JR
THIS
IS NOT A TAX BILL
L-4400
Noiice of Assessment, Taxable Valuation,
and Property Classification
This form Is issued under the authority of PA. 206 of 1893, Sec. 211.24 {c} and Sec.211.34c, as amended. This is a model assessment nolice to be used by the jocal assessor.
FROM CHARTER TWP OF WATERFORD
PARCEL IDENTIFICATION
Paula J. Moore - ASSESSOR
PARCEL CODE NUMBER:
W -13-16-378-019
5200 CIVIC CENTER DRIVE
:
JEREORD.
MI 48320-3773
PROPERTY ADDRESS:
BOR@WATERFORDMLGOV
0 HIGHLAND RD
#
WATERFORD, MI 48327-1867
NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:
PRINCIPAL RESIDENCE EXEMPTION
KTIP1LLC
20680
% Exempt As "Homeowners Principal Resident
00%
1922 CASS LAKE RD
% Exempt As "Qualified Agricultural Property”:
00%
KEEGO HARBOR MI 48320
% Exempt As "MBT Industrial Personal”:
00%
% Exempt As "MBT Commercial Personal”:
00%
Exempt
As "Qualified Forest Property”: [Yes
Xl No
Exempt
As "Development Property”;
[_] Yes
No
ACCORDING TO MCL 211.34c THIS PROPERTY !S CLASSIFIED AS:
201
(COMMERCIAL-IMPROVED)
PRIOR YEAR'S CLASSIFICATION: 201
(COMMERCIAL-IMPROVIZD)
The change in taxable value will increase/decrease your tax bill for this
PRIOR AMOUNT
CURRENT
CHANGE FROM
year by approximately:
$7,375
YEAR:
2026
TENTATIVE AMOUNT,
NEY
1. TAXABLE VALUE (Current amount is tentative):
338,990
476,140
137,150
2. ASSESSED VALUE:
467,750
476,140
8,390
B. TENTATIVE EQUALIZATION FACTOR:
1.000
|
4. STATE EQUALIZED VALUE (Current amount is tentative):
467,750
476,140
5. There WAS/WAS NOT a transfer of ownership on this property in 2025.
WAS
6. Assessor Change Reason:
Market Adjustment
The 2026 Inflation rate Multiplier is: 1.027
Legal Description:
T3N, RIE, SEC 16 KERR ACRES LOTS 7 & 8 4-22-85 FROM 012 & 013
-
March Board of Review Appeal Information:
.
9.2 ¢
The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the Local
Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from
the Michigan Department of Treasury's website at www.michigan.govitaxes. Click on tha “Property Taxes" box, select "Forms and instructions,” then click on "Board of Review"
to obtain a “Petition to the Board of Review," Form 618 (L-4035). Letters from both residents and nonresidents may include those submitted by: handwriting, typewriting, fax;
or
emailed with a signature to BOR@WATERFORDMLGOV,
If you believe that these values, the property classification, or the information on line 5
is incorrect, you may protest to the
Local Board of Review by appointment. The Board of Review will. meet Tuesday,
March 3rd from
9:00 a.m. to 12:00 noon for its
organizational meeting. Appointments will be inetd on‘Monday,
Marc
9th
from 9:00
Tuesday, March 10th
ees
fi
9:00 a.m. to 4:30 p.m.; and Wednesday, March 11th from
1:30
p.m. to'4:30
p.m. and fr
0 p.m. to 9:00 p.m. Board of
i
appeals By Teter Will @150 DE accepted, In PACE of
d per sONal appearaiice,
1 receivel uy 7.00 pi. Of marin i, 2025:
Please call 248-674-6270 to make an appointment.
.
NOT LESS THAN 14 DAYS before the first meeting of the Board of Review, the assessment notice shall be maited to the property owner.
Property taxes are calculated based on the Taxable Value (see line 1 above). The Taxable Value number entered in the “Change from Prior Year to Current Year" column, does not
indicate a change in your taxes. The change in your tax bill is estimated above Line 1.
State Equalized Value is the Assessed Value mulliplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of the market value.
WNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as your 2028 State Equalized Value.Page 7
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Page 8
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Page 9
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Sr =N MIKE & ANGIE ISSO 1922 Cass Lake Front Ra, Keego Harbor, my - 48320 - NSE) : METROPLEX MI 480 "59 APR 2026 PM 2 iL a