MBOR petition.pdf

Quest Trust Co Petitioner V Township Of Peninsula Respondent · 26-002429-TT

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Michigan Department of Treasury 

03/05/2026 

12:37 

PM 

618 (Rev. 11-12) 

Petition to Board of Review 

0 

L-4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name (If Other than Owner. Please Print or Type) 

QUEST TRUST CO FBO TED KOHLER 

Township or City 

County 

PENINSULA TOWNSHIP 

GRAND TRAVERSE 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of 

the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

: 

11-336-098-00 

PRT OF THE NW 1/4 OF THE SE 1/4 SEC 36 T28N R11W COM ON E LN 429.75 FT § OF NE COR, TH S 60 

DEG 55 510.76 FT, TH S 65 DEG 45'W 477 FT TO POB TH § 65 DEG 45'W 239.26 FT, THS 320 FT TOCTR 

OF HWY M-37. TH NELY ALG HWY CL TO A PT S OF POB, TH N 233.76 FT ML TO POB. SUBJ TO AN 

6323 CENTER RD 

EASEMENT FOR OVERHEAD ELECTRIC LINES RECORDED AT 2013R-03278. 

Protested item 

Assessed Value 

Tentative Taxable Value 

[1 Classification 

[0 Qualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

[Assessed Amount 

Owner's Estimated True Cash Value 

Tentative Taxable Value 

Year 

245,300 

218,997 

2026 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

401 

Classification should be: (Please check one of the following) 

OO 

Agricultural 

[J Industrial 

OTimber Cutover 

[utility (Personal Property Only) 

0 Commercial 

J Residential 

Opevelopmental 

3. 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

Percent qualified agricultural exemption granted by assessor: {Enter 0 if exemption is denied) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. 

CERTIFICATION 

Signature 

yoy 

. 

Date 

Ser dttaghedl. ervec(s om 

03/05/2026 

Address 

Phone Number 

www.michigan.gov/treasury

Michigan Department of Treasury 

Form 18, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Petition Number 

Parcel Code 

20 

11-336-098-00 

1. ASSESSED VALUE 

Disposition by Board of Review. 

he Board of Review must state the reason for its action below. 

[J 

Denied 

Assessed Value Changed From: 

|____ 

245,300 

fro: 

| 

216,100.00 

| 

of board 

Record of Vote - Board or three member committ 

Chairperson: ives 

[0 no 

J&L 

Member: 

I ves 

[1 no 19 

Member: 

[1 ves 

[J no_— 

MBOR 

Reason for Board Action: 

AV/TV 

FROM 245,300/218,997 

TO 216,100/216,100. 

SP 

240K 

IN 10/22/21. 

OCV 240K 

+/-. 

DISCOUNTED 

LAND 

25% 

TO ACCOUNT 

FOR UTILITY ESMT BISECTING 

PROPERTY. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Denied 

Tentative Taxable Value Changed From: 

218,997 

To. 

216,100.00 

Record of Vote - Board or three/mamber committee of board. 

YES 

[|] NO “ny, 

Member: 

[7] YES 

[7] NOs] 

Chairperson: oY 

ves 

[1 

No 

5% 

Member: 

Reason for Board 

Action; 

AV/TV 

FROM 

2/45,300/218,997 

TO 

216,100/216,100. 

DISCOUNTED LAND 

25% 

TO ACCOUNT 

FOR UTILITY ESMT BISECTING PROPERTY. 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

SP 240K 

IN 

10/22/21. 

OCV 240K 

+/-. 

MBOR 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

401 

To: 

[J] 

Denied 

[J 

Classification Changed From: 

Record of Vote - Board or three member committee of board. 

Chairperson: [1 Yes 

[J NOs 

Member: 

[J Yes 

[1] 

NO mms 

Member: 

[1 ves 

[1 nomen 

Reason for Board Action: 

SP 240K 

IN 10/22/21. 

OCV 240K +/-. 

AV/TV 

FROM 245,300/218,997 

TO 216,100/216,100. 

DISCOUNTED 

LAND 

25% 

TO ACCOUNT 

FOR UTILITY 

ESMT BISECTING PROPERTY. 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 

MBOR 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

% 

O 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

[] yes 

[J 

No 

Member: 

[J 

ves 

[J 

no 

Member: 

[] yes 

[] no 

Initials. 

Iniiials. 

Initials | 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you must appeal that decision by filing a petition with the Michigan Tax Tribunal, P.O. Box 30232, Lansing, Mi 

48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxirib. 

5. Adjournment 

Date of Final adjournment of Board of Review 

ir 

Bs ws 

Ka 3/i0]2b 

_- 01) SET 

ol Zo

- 

Michigan Department of Treasury 

© 

L-4035a 

3128 (Rev. 11-13) 

2026 Taxable Value Calculations Worksheet 

Parcel No LI 

II Me 

Issued under authority of P.A. 206 of 1883. Filing is mandatory. 

Petition No. 

20 

This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record 

whenever a change is made to an individual parce! of property which causes Taxable Value to change. 

Complete Section 1 

if the B of R changes Capped Value. 

SECTION 1 

. 

BofR 

2025 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By ASSESSOL.")...........c..ccou.. = 

213,240 

213,240 

AMOUNE OF LOSSES .....ovvevieiceiicieie resistances = 

0 

0 

(See page 11 and 12 of STC Bulletin #3 of 1995 for formulas) 

Amount of Additions 

= 

0 

0 

(See pages 6-11 of STC Bulletin # 3 of 

change to formula for Replacement Construction). 

PORTANT: See STC Bulletin No. 3 of 1997 for 

2026 Capped Value 

= (2025 Taxable Value - Losses) 

X CPI 

+ Additions 

= 

( 

213,240 

- 

0 

) X 

1.027 

+ 

0 

- 

218,997 

By 

B of R 

2026 Capped Value 

218,997 

Complete Section 2 if the B of R changes Assessed Value. 

SECTION 2 

By Assessor 

ByBofR 

2026 ASSESS VAIUE .....o.ovvvereiiiii ieee = 

245,300 

216,100 

2026 Tentative SEV 

= 2026 Assessed Value X 2026 Tentative Equalization Factor 

= 

216,100 

xX 

1.000 

= 

216,100 

By B of 

R 

2026 Tentative SEV = 

216,100 

2026 Tentative Taxable Value is the lesser of the 2026 Capped Value or the 2026 Tentative SEV. 

2026 Tentative Taxable Value = 

216,100 

Signature 

of Secretary, Board Wi LU 

7S) ee 

] 

- 

7| Io) | 0% 

| 

= 

www. michigan.gov/treasury

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