24-004042.pdf

Asset Link LLC, Petitioner V Township Of Kimball, Respondent · 24-004042-TT

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RECEIVED 

AUG 0 5 2025 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-004042 

Section 1: Respondent’s Contact Information 

First Name 

['EN 

Last Name 

Kimball Township 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

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

shiernat@kimballtownship.org 

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

1 

First Name 

M.L 

Last Name 

Shawn 

M 

Biernat 

Firm Name {if any} 

. 

N 

Kimball Township Assessor 

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

2160 Wadhams Rd 

City or Town 

State 

ZIP Code 

Kimball 

Mi 

48074 

Telephone Number 810-987-9797, Ext 128 

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

sbiernat@kimballtownship.org 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 56% or more? 

£1 ves 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

ves 

[Ono 

Not Applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Respondent respectfully requests that this case be dismissed with prejudice. The basis 

of Petitioner's appeal is that the Kimball Township Assessor failed to administer the MTT 

ruling of 2023 docket #23-002484 that established a 2023 SEV and TV of 87,500 and 

that the assessor failed to use the 2023 revised TV in the capped value formula for 2024, 

As evidenced by the attached record card, the Tribunal's decision was entered and the 

2023 and 2024 values were appropriately adjusted. 

A copy of the 2023 tax refund 

issued by the St Clair County Treasurer's Office and the 2024 tax biils are also attached 

to further confirm that the billing is correct for both years. 

On July 2, 2025, after receiving the MTT Order of Default, Respondent contacted the 

Petitioner at the phone number listed on the petition and requested that the petition be 

withdrawn. 

Respondent respectfully requests that, due to the MTT decision being processed and the 

appropriate taxes reflecting that decision, this case be dismissed. 

Section 5: Jurisdictional Issues 

{F PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[8] No 

{f yes, check which BOR Petitioner attended: 

March 

[WN] July 

[Hl] December 

If no, was the Notice of Assessment properly seat to Petitioner prior to the March BOR? O Yes 

Oa No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [ml] Yes 

[i] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of 

a clerical error or mutual mistake of fact? [1] Yes 

No 

if yes, explain 

1s Petitioner appeating from a State Tax Commission Order? 

[1 ves 

Ano 

If so, what is the issue date?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [| Yes 

(m} No 

If Yes, check which BOR Petitioner attended: [| March 

[J July 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? O 

Yes 

[m] No 

If Yes, check which BOR Petitioner attended: O March 

OJ July 

O December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

74-25-715-0014-000 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Resiaantia! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

116,300 (2023) 

Current Taxable Value as established by the BOR: 

116,300 (2023) 

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

232,600 (2023) 

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

116,300 (2023) 

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

Parcel 

Number: 

25-715-0014-000 

Jurisdiction: 

KIMBALL TOWNSHIP 

County: 

Saint Clair 

Printed on 

07/21/2025 

Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

Verified 

Prent. 

Price 

Date 

Type 

|& Page 

By 

Trans. 

WILSON JACK 

ASSET LINK LLC 

16,000 03/11/2022 

[PTA 

22-OUTLIER 

PROPERTY TRANSFER 

| 

100 

SECRETARY OF HUD 

WILSON, 

JACK 

60,525 

08/24/2010 [PTA 

03-ARM"S LENGTH 

BUYER/SELLER 

100.00] 

SEC OF HUD 

WILSON, 

JACK A MARRIED MA 

60,525 

08/18/2010 

[wD 

03-ARM"S LENGTH 

[L4071/P26 

'BUYER/SELLER 

100.00] 

CITIMORTGAGE INC 

SECRETARY OF HUD 

1705/13/2010 

(wp 

21-NOT USED/OTHER 

[L4047/P224 

BUYER/SELLER 

100.00 

Property Address 

Class: RESIDENTIAL-IMPRO zoning: 

R-2 

R 

[Building Permit(s) 

Date 

Number 

Status 

"1858 OMAR RD 

School: PORT HURON AREA SCHOOL DIST 

RES RE-ROOF 

03/25/2024 

|PB24-0028 

COMPLETE 

P.R.E. 

0% 

FENCE 

05/08/2008 |P08-039 

COMPLETE 

: 

“en 

Sudden 

kia 

eg 

Owner's Name/Address 

MAP #: L-1337HL 

'ELECTRICAL 

05/05/2008 

|PE2 

COMPLETE 

A 

SVE unTT 378 

2026 Est TCV Tentative POLE BARN 

| 

03/14/2008 [P08-009 

COMPLETE 

PORT HURON, 

MI 48060 

X [Improved 

Vacant 

Land Value Estimates for Land Table 015.SEC 9-13 PAVED/PH SD 

PubTic 

i 

* 

Factors 

* 

Improvements 

| Description 

Frontage 

Depth 

Front 

Depth 

Rate %Adj. 

Reason 

value 

Tl 

SEC 9-13 PAVED 100.00 280.00 1.0000 1.0000 

131 

100 

13,100 

a 

[DTrE Roa 

value less than minimum value for this land table. 

Minimum used. 

15,000 

Tax Description 

rave ag 

100 Actual 

Front Feet, 

0.64 Total Acres 

Total 

Est. 

Land value = 

15,000 

[OT 14 SUP JOHN WITZKE PLAT OF 

|Fave 

hee 

SPARLINGVILLE 

Storm. 

Sewer 

q 

Tn 

[Sidewalk 

Bascripeion men cost Estimates 

Rate 

Size % Good 

cash value 

[Conmenres/ 

TTI Tdences 

I 

a 

| D/W/P: 4in Ren. Conc. 

8.18 

1440 © 

59 

6,950 

1/24/25- RE-ROOF PERMIT FINALED 3/22/24. 

|Sewer 

D/W/P: 

3.5 Concrete 

6.86 

78 

59 

316 

EM 

Electric 

| Fencing: wire Mesh, 

#11 

3.58 

1400 

84 

4,210 

Gas 

Total 

Estimated 

Land Improvements True Cash value 

= 

11,476 

9/13/22- DECREASED CONCRETE AS LOSS AND 

curb 

LOSSES. ADJUSTED WPP TO BALCONY. 

i 

INCREASED FENCE AS NEW AND ADDITIONS 

|2hpeet 

Shes 

as 

(PRICED BY LINEAR FEET INSTEAD OF SF). 

| 

pr 

; 

DECREASED LEAN TO AS LOSS AND LOSSES.MRF 

\underground Utils. 

Topography of 

19-28-13 PAC REMEASURED AD] SQ FT & 

Site 

1.75STY TO A 1.5STY, AVG CC 

Level 

Ro11ing 

Fe 

Low 

3, 

High 

k 

Landscaped 

S. 

Swamp 

wooded 

pond 

waterfront 

Ravine 

Wetland. 

Year 

Land 

Building 

Assessed] 

Board 

of| 

Tribunal 

TaxabTe| 

Flood Plain 

: 

value 

value 

value 

Review 

other 

value 

who 

When 

what 

2026 

Tentative 

Tentative 

Tentative 

Tentative 

MRF 08/09/2022 

INSPECTED 

2025 

7,500] 

113,100 

120,600 

94,723C 

PAC 09/28/2013 

INSPECTED 

2024 

7,500] 

112,700 

120,200 

120,200T 

"91,875¢C. 

cM 

11/30/2012 

DATA ENTER 2023 

| 

7,500] 

108,800 

116,300) 

87,5001 

| 

87,5000

Residential 

suilding 

1 of 

1 

parcel 

Number: 

25-715-0014-000 

printed on 

07/21/2025 

Building Type 

(3) roof (cont.) 

Lan 

Heating/Cooling 

(15) Built-ins 

(15) 

Fireplaces 

| 

(16) porches/pecks | 

(17) 

Garage 

X 

[SingTe Family 

Eavestrough 

Gas 

[3h] 

TETec. 

Appliance ATTow. 

Interior 

1 Story 

Area Type 

Year Built: 

2008 

Mobile Home 

Insulation 

wood 

coal 

[Steam 

Cook To 

i 

5 

ERT Ie TTT 

— Car Capracity: 

I] 

? 

p 

Interior 

2 story 

—i97 Treated wood | 

‘Town Home 

1 Front Overhang 

Eorced AF W/O Ducts 

Dishwasher 

2nd/same Stack 

164 Treated wood 

Class: w 

Duplex 

1 other overhang 

X [Forced Afr w/ Ducts 

Garbage Disposal 

Two Sided 

© 

40iwood Balcony 

|CXreriors siding 

A-Frame 

4) Interior 

Forced Hot water 

Bath Heater 

exterior 

1 Story. 

Brick ven.: 

S 

X Wood Frame 

Brywall 

| 

plaster 

Electric Baseboard 

Ho an 

(Exterior 2 story 

ena 

he 

i. 

1 

1. 

Radi 

Hot Tul 

‘prefab 

1 Story 

(Common wall: Detache 

a 

paneled 

Wood T&G 

Elec. 

Cell. 

Radiant 

unvented Hood 

‘Prefab 

2 Story 

Foundation: 

42 Inch 

Building Style: 

Trim & Decoration 

Radiant (in-floor) 

Vented Hood 

Meat circulator 

IFinished 

7: 

1.5 STORY 

TTTER 

Tx oF TRE 

Electric wall 

Heat 

Intercom 

Raised Hearth 

‘Auto. Doors: 

0 

VF BITE 

TRemedeTsd 

Space Heater 

Jacuzzi 

Tub 

i 

wood Stove 

Mech. 

Doors: 

0 

1955 

1999 

Size of Closets 

wall/Floor Furnace 

Jacuzzi 

repl.Tub 

| 

Direct vented Ga 

area: 

1200 

] 

Lg 

|x ord 

Small. 

Forced Heat & Cool 

oven 

(Facer 

% Good: 

82 

[Condition TAY rage "boors| 

Solid] 

x H.C. 

‘Heat Pump 

PARA 

Effec. Age: 

38 

Storage Area: 

0 

| 

Room List 

| 

5 

i 

angard 

Range 

: 

: 

‘No Conc. 

Floor: 

0 

Bagement (5) Floors 

No Heating/Cooling 

Self Clean Range 

|Floor Area: 2017 

No Cone. Floor: 

@ 

51st Floor 

Kitchen: 

Central Air 

sauna 

Total Base New: 279,024 

.c.F. 

~~ Bsmnt Garage: 

2nd Floor 

other: 

wood Furnace 

Trash Compactor 

[Total Depr Cost: 166,904 

x 1.260 

Carport Area: 

3 Bedrooms 

other: 

(12) 

Electric 

Central vacuum 

Estimated T.C.v.: 

210,299 

: 

(6) Ceilings 

0 

Amps Service 

[Security System 

Roof: 

1 Exserior 

9 

BTW 

a 

Cost ESE. 

for Res. 

Bldg: 

1 

Single Family 

1.5 STORY 

[Fe] 

BTT 1955 

wWood/ShingTe 

o./Qual. 

of 

Fixtures 

| 

: 

: 

TTBS 

Tord TRA 

(11) 

Heating system: 

Forced Air w/ Ducts 

Alumipum/viny 

Ex 

x 

or 

MIN 

Ground Area = 1389 SF 

Floor Area 

= 2017 

Brick 

No. 

of Elec. 

outlets 

Phy/Ab. Phy/Func/Econ/Comb. 

% cooda62/100/100790/55. 8 

X 

vinyl 

(7) Excavation 

WARY 

[x Ave 

Faw 

economic Depreciation because of: 

STC ORDER 

X Insulation 

Basement: 

0 S.F. 

ed 

5 ri 

Crawl: 

1389 S.E. 

(13) 

Plumbing 

~jBuilding Areas 

ee 

Sab 

0 

SLE. 

Average Fixture(s) 

Stories 

Exterior 

Foundation 

size 

Cost New 

Depr. 

Cost 

Many 

farge 

Height to Joists: 

0.0 

13 eixture Bath 

1 story 

siding 

Crawl 

Space 

133 

xX 

Ave. 

X 

Ave. 

ha 

2 Fixture Bath 

1.5 story 

siding 

Crawl Space 

1,236 

223.208 

124.600 

8) 

Basement 

Total: 

, 

Few 

small 

® 

ha 

softner, Auto 

other Additions/adjustments 

’ 

Wood Sas 

Conc. Block 

softner, Manual 

Metal 

Sash 

Poured Conc. 

|solar water Heat 

Deck 

vinyl sash 

Stone 

No Plumbing 

Treated wood 

1% 

$35 

31308 

X 

Double Hung 

Treated wood 

[Extra Toilet 

reared 

Woo 

959 

209 

Horiz. 

Slide 

Concrete Floor 

JExtra sink 

Balcony 

- 

— 

Separate Shower 

wood Balcony 

40 

1,652 

922 

casement 

(9) Basement Finish 

ceramic Tile Floor 

pouble Glass 

Recreation 

SF 

Ceramic Tile wains Water/Sewer 

Patio Doors 

Living 

SF 

Ceramic Tub Alcove 

public Water 

t 

1.477 

gaa 

torms 

& Screens 

walkout Doors 

(8) 

vent Fan 

’ 

a 

— 

No Floor 

SF 

‘Garages 

Roof 

0 waTkout Doors 

(A) 

GD) water/sener 

‘Class: 

cD Exterior: Siding Foundation: 

42 Inch (unfinished) 

X Gable 

GambreT 

1 

public water 

Base Cost 

1200 

42,780 

35,080 

#82% 

Hip 

\ 

iMansard 

(10) Floor Support 

1 public sewer 

. 

He 

Hansard 

seTets: 

water well 

votes: 

Totals: 

279,024 

166,904 

X 

Ashohalt Shingie 

Unsupported Len: 

1000 Gal. 

septic 

’ 

Ashphalt shingle 

cnes.sup: 

2000 Gal. Septic 

ECF (015 NEIGH #15 

N TWP PH SD) 1.260 => TCV: 

210,299 

Chimney: 

vinyl 

Lump 

Sum 

Items: 

*x« Information herein deemed 

reliable but not guaranteed**¥

Agricultural Improvement Card 

1 of 

1 

Building Type 

Year Built 

Class/Construction 

D,Pole 

Quality/Exterior 

Low cost 

# of walls, 

Perimeter 

Lean-To, 

60 

Height 

10 

Heating System 

No Heating/Cooling 

Length/width/Area 

10 

xX 20 

= 200 

Cost New 

$1,866 

Combined % Good 

68/100/100/100 68.0 

bepreciated Cost 

$1,269 

+ Unit-In-Place Items 

50 

Description, 

Size 

X Rate 

X % Good 

= Cost 

E.C.F. 

Xx 

.829 

Est. True Cash value 

$1,052 

Comments 

Total 

Estimated True Cash value of Agricultural Improvements 

/ This Card: 1,052 

**% Information herin deemed reliable but not guaranteed *** 

parcel Number: 25-715-0014-000 

/ All 

cards: 

1,052 

Printed 

on 

07/21/2025

11/08/2024 

ADJUSTMENT REPORT 

Page: 

10:30 AM 

Current Record 

pB: 

SPEC. POPULATION: AD VALOREM+SPECIAL ACTS 

REAL PROPERTY ONLY 

ALL ADJUSTMENTS AS OF: 11/08/2024 THROUGH: 11/08/2024 

ALL SEASONS 

No: 

1) 

7425-715-0014-000, ASSET LINK LLC 

BAL. AS OF 

* 

11/08/24 

JULY BOR 

~~ DEC BOR 

TRIBUNAL 

STC 

TREASURY 

SPLIT 

OTHER 

ASSESSOR 

COUNTY 

RSC/FCLS 

~~ WIN PRE 

TAXABLE 

“8 

SEV 

116,300 

87,500 

PRE/MBT 

% 

0.0000 

0.0000 

PRE/MBT TAXABLE 

0 

0 

NON PRE/MBT TAXABLE 

116,300 

87,500 

PROP. CLASS 

401 

401 

SCHOOL 

74010 

74010 

CLASSIFICATION 

ADVIM 

ADVLM 

RESC/FCLSURE FLAG 

OFF 

OFF 

VET EXEMPTION 

None 

None 

ADJUSTMENT DATE 

11/08/24 

CASE/DOCKET 

# 

TRIBUNAL 

OTHER INFO 

2023 

(S) 

74 COUNTY OP 

618.16 

465.08 

(S) 

74 STATE ED 

697.80 

525.00 

(S) 

74010 SCH OP 

2,093.40 

1,575.00 

(S) 

74010 SCH DEBT 

354.71 

266.87 

(S) 

74010 SCH AID EC 

0.00 

0.00 

(W) 

25 TWP OP 

86.81 

65.31 

(W) 

74 SENIORS 

92.84 

69.85 

(W) 

74 DRUGS 

65.10 

48.98 

(W) 

74 LIBRARY 

139.56 

105.00 

(W) 

74 

PARKS 

57.49 

43.26 

(W) 

74 RESA INTER ED 

22.44 

16.88 

(W) 

74 RESA SPEC ED 

267.79 

201.47 

(W) 

74 RESA VOC ED 

107.11 

80.58 

(W) 

74 

COLLEGE 

218.87 

164.67 

(W) 

74 VETERANS 

0.00 

0.00 

(W) 

74 CNTY ROADS 

29.01 

21.83 

(W) 

74 EMS 

58.15 

43.75 

(W) 

25 FIRE MILLAGE 

174.45 

131.25 

(S) SPECIALS 

0.00 

0.00 

(W) SPECIALS 

37.05 

37.05 

(V) SPECIALS 

0.00 

0.00 

(S) ADMIN FEE 

37.64 

28.31 

(W) 

ADMIN 

FEE 

13.56 

10.29 

(V) ADMIN FEE 

0.00 

0.00 

(S) TOTAL TAXES 

3,801.71 

2,860.26 

(W) TOTAL TAXES 

1,370.23 

1,040.17 

(V) 

TOTAL TAXES 

0.00 

0.00 

(*) 

TOTAL TAXES 

3,500.43 

1/5 

County2023 Withchanges 

FINAL 

87,500 

0.0000 

0 

87,500 

401 

74010 

ADVLM 

OFF 

None 

DIFF 

-28,800 

0.0000 

0 

-28,800 

-153.08 

-172.80 

-518.40 

-87.84 

0.00 

-21.50 

-22.99 

-16.12 

-34.56 

-14.23 

-5.56 

-66.32 

-26.53 

-54.20 

0.00 

-7.18 

-14.40 

-43.20 

0.00 

0.00 

0.00 

=9.33 

=3.27 

0.00 

-941.45 

-330.06 

0.00

07/21/2025 

KIMBALL TWP 

2024 

PROPERTY #: 

25-715-0014-000 

SCHOOL : 

74010 

CLASS: 

401 

PRE/MBT %: 

0.0000 

TAXABLE VAL: 

91,875 

SEV: 

120,200 

. 

ASSET LINK LLC 

TAXPAYER: 

5014 HOLLAND AVE UNIT 379 

PORT HURON, 

MI 48060 

PROP ADDRESS: 

1858 OMAR 

RD 

MME! 

NFO 

AD VALOREM TA 

3,025.92 

SP. ASSMENTS: 

0.00 

ADMIN 

FEE: 

30.25 

INTEREST: 

0.00 

TOTAL: 

3,056.17 

TOTAL PAID 

3,056.17 

DATE PAID 

01/22/2025 

BALANCE DUE 

0.00 

TOTAL BALANCE DUE 

LEGAL DESCRIPTION 

LOT 

14 

SUP JOHN WITZKE PLAT OF SPARLINGVILLE 

MORTGAGE CODE: 

WINTER 

TAX INFOQ 

AD VALOREM TAX: 

1,050.65 

SP. ASSMENTS: 

45.49 

ADMIN FEE: 

10.87 

INTEREST: 

0.00 

TOTAL: 

1,107.01 

TOTAL PAID 

1,107.01 

DATE PAID 

01/22/2025 

BALANCE DUE 

0.00 

0.00

KIMBALL TOWNSHIP 

2160 WADHAMS ROAD 

KIMBALL, MICHIGAN 48074 

hE 

us POSTAGE 

FIRST-CLASS 

Zt rior 

§ 0

FEN 

0006016212 

JU

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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