SBA Towers VII LLC (MI 11087A1).pdf
Sba Towers VII LLC Mi 11087A1, Petitioner V Township Of Wakeshma, Respondent · 25-002657-TT
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RECEIVED JUN 04 2025 * vwAN 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 M1. Last Name/Company Name SBA Towers VII LLC)(MI 11087A1) Mailing Address (No., Street, P.O. Box or Rural Route) 8051 Congress Ave. City or Town State ZIP Code Boca Raton FL 33487 Telephone Number 4 3407-32011 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bwornat@bdo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name Brent Wornat Firm Name (if any) BDO USA Mailing Address (No., Street, P.O. Box or Rural Route) 2929 Allen Pkwy., Floor 20 City or Town State ZIP Code Houston = or Telephone Number 713-407-3201 Email Address (do not enter unless you want MTT to send all correspondence via email) bwornat@bdo.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **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] 13766 S 38th St., Vicksburg, MI 49097
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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)
[4 True Cash and Taxable Value
{J Poverty Exemption
[J Taxable Value Only (calculation)
{J Disabled Veterans Exemption
[J 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
Possible double of assessment with 39-16-18-801-022
Section 6: Jurisdictional Issues
Year(s) you are appealing:
Did you protest the assessment at a Board of Review (BOR)? ]
Yes
[w)] No
If Yes, check which BOR you attended AND attach the BOR decision: [] March
[J uly
[J December
If No, check the applicable reason(s}:
[vi] Not required to attend
0 Assessment Change Notice was not received by Petitioner
[] 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
[i] Appealing within 35 days of receipt of Notice of UncappingPage 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 muttipte parce! form for additional, contiguous parcets.
Parcel! Identification Number:
39-16-18-901-001
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:
102,700
Current Taxable Value as established by the BOR:
92,882
What do you believe is the fair market value (also known as True Cash Value)?
150,000
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
75,000
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number:
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
ml
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
What do you believe is the property's classification?
Real
Personal
{check one)
ml
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?Page 4
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 [A 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 Pm. 4 Petitioner or AltorneylAuthorized Represeptative’s Signature: yay Isl 7
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Mitigas Doped of Troms, THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification Es “This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34¢, as amended. This Is a model assessment notice to be used by the local assessor. FROM: \WAKESHMA TOWNSHIP PARCEL IDENTIFICATION CHAD RAZMUS a 5 Gn PO BOX 136 PARCEL NUMBER: 39-16-18-901-001 FULTON, MI 49052 PROPERTY ADDRESS: 13766 S 38TH ST VICKSBURG, MI 49097 PRINCIPAL RESIDENCE EXEMPTION OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EER 25 % Exempt As "Homeowners Principal Residence": 00% #3 kk £XFRUTOLAMIXED ARDC 493 30) ; fA a SBA TOWERS VII LLC \\00 A\ % Exempt As "Qualified Agricultural Property": .00% EI Rs AvE N\ % Exempt As "MBT Industrial Personal® 00% BOCA RATON, FL 33487-1307 % Exempt As "MBT Commercial Personal": 00% | CLTLTERY C0 EY | EEE RY LAURIER PUT | REET PLP o Exempt As "Qualified Forest Property"; Yes No (La v elo © Exempt As "Development Property": [ Yes No LEGAL DESCRIPTION: COMMUNICATION TOWER LOZATED ON PARCEL 18-480-021 DESC AS SEC 18 T4S ROW E 1/2 SE 1/4 SE 1/4 & N1/2W 1/2 SE +1/4 SE 1/4 SEC. 18. 3 Ws pH ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 210 Commercial PRIOR YEAR'S CLASSIFICATION: 210 Commercial The change in taxable value will increase/decrease your tax bill for the 2025 PRIOR AMOUNT | CURRENT CHANGE FROM A 5 i TENTATIVE AMOUNT [se] 0 year by approximelely: $150 ha YEAR: 2024 YEAR: 2025 puri 1. TAXABLE VALUE: 90,090 92,882 2,792 2. ASSESSED VALUE: 102,700 3. TENTATIVE EQUALIZATION FACTOR: 1.000 A g Hii ; kf 4, STATE EQUALIZED VALUE (SEV): 111,200 102,700 -8,500 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS NOT 6. Assessor Change Reason: The 2025 Inflation rate Multiplier.is: 1.031 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: CHAD RAZMUS (616) 202-6509 CHAD.APGLLC@GMAIL.COM March Board of Review Appeal Information. The board of review will meet at the following dates and times:
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