Buckley.pdf

Frank A Buckley, Petitioner V Township Of Portage, Respondent · 25-002436-TT

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RECEIVED 

MAY 21 2025 

iC 

AN 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 

"HR 

Last Name/Company Name 

Frank 

A 

Buckley 

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

W17841 Long Point Rd. 

City or Town 

State 

ZIP Code 

Germfask 

Mi. 

49836 

Telephone Number 61 6-799-0892 

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

frankbuckley700@gmail.com 

Section 2: Petitioner’s AlterneyiAuthorized Representative’s Contact Information 

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Traninfo:q606 

26015923-1 

06/19/25 

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

ol 

2700- 

£42500 

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] 

W17769 H-42, Germfask, Mi. 49836

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (heck all that apply) 

True Cash and Taxable Value 

[0 Poverty Exemption 

[O Taxable Vaiue Only (calculation) 

[7] Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[3 Eligible Manufacturing Personal Property (ESA) 

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

O Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| purchased property in November 2024 for $125,000. The 2025 Assessed Value was 

raised to 93,800 or TCV 187,600. The BOR reduced that figure to 85,000 Assessed 

Value or TCV of 170,000. 

| have found some discrepancies on the record card and question the land value on my 

3 acre parcel. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

Ze Jo 75 

Did you protest the assessment at a Board of Review (BOR)? [#4 Yes 

| 

]No 

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

March 

[_} July 

[] December 

If No, check the applicable reason(s): 

1 

Not required to attend 

[Hl] 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) 

[1 Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information ruse the multiple parcel form for additional, contiguous parcels. 

Parcel identification Number: 

49010-114-002-010 

Classification of Property: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

r% 

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

85,000 

Current Taxable Value as established by the BOR: 

85,000 

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

$125,000 

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

62,500 

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) 

0 

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 |. 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? 

[| Yes 

xf No 

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

(I 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 $600,000.00 

$200.00 

$0ver $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 =n 

a Repr So 

= 

~ 

s 

Isl 

TAMA 

fT PC 

LL

Michigar: Department of Treasury 

818 (Rev. 11-12) 

Petition to Board of Review 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing 

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

03/12/2025 

05:41 

pM 

xoxo 7 

= 

veto E 

L-4035 

is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

Owner's Name (Please Print or Type) 

BUCKLEY FRANK & DAWN 

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

Township or City 

Portage Township 

County 

MACKINAC 

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

the following described property; 

Property Identified (Parcel code required. Property address & 12gal description optionaf) 

010-114-002-10 

W 17769 H-42 

PARCEL#2. PART OF NW 1/4 OF NE 

/ 

SEC 14 TA4N R12W COMM AT THE N 1/4 COR OF SEC 14 THN 89 DEG 24'36°E 300.0 FT ALONG N LINE TO 

THE POB TH CONT N 89 DEG 24'38°E 420.0 FT ALONGN LINE TH S 00 DEG 41'27° 350.0 FT PARALLEL TO 

N-S 1/4 LINE TH S 89 DEG 24'368°W 420.0 FT THN 00 DEG 41'27"W 350.0 FT TO THE POB, 3.375 ACRES MiL 

Protested item 

Assessed Value 

[J Tentative Taxable Value 

1. 

PROTEST OF ASSESSMENT 

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

[J Classification 

0 Qualifed Agricultural 

Property Exemption 

[Assessed Amount 

Owner's Estimated Tre Cash Value 

Tentative Taxable Value 

93,800 

Year 

93,800 

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 211.34¢ 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 years assessment roll: 

201 

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

Bfimbercutover 

HL Agriedtural———— 

 ingustrial 

[I commercial 

[J Residential 

CIbevelopmental 

Dlutitity 

(Personal Property Only) 

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 schoot operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REV! 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEQWNER'S PR 

EW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

INCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor: (Enter 0 if exemption is dered) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 i fuil 

exemption requested) 

4. 

REASON FOR PROTEST 

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

Michigan Department of Treasury 

Form 618, 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. 

Parcel Code 

Pefition Number 

DENA BS 

010-114-002-10 

1. ASSESSED VALUE 

Disposition by Board of Review. Th€ 

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

rr 

93,800 

fro: 

[85,000.60 

] 

Denied 

A 

Assessed Value Changed From: 

Record of Vote - Board or 

ftiree member committee of board 

Chairperson: 

[Yes 

[J] no LL 

Member: 

[7] ves 

[J wo 

Member: 

[7 ves 

0 na2C 

Reason for Board Action: 

i 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 

£.0.80x 30232, Lansing, Mi. 48908. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

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

a Michigan Tex Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www. michigan.govitaxtrib. 

—2- TENTATIVE TAXABLE VALUE 

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

93,800 

To: 

| 

Denied 

0 

Tentative Taxable Value Changed From: 

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

[J 

No gm 

Member, 

[J] 

ves 

[7] 

NO === 

Member. 

[J ves 

[7] NO oars] 

Chairperson: 

[7] ves 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing 2 petition with the Michigan Tax Tribunal at 

P.0.Box 30232, Lansing, Mi. 48309. 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.govitaxtiib. 

3. CLASSIFICATION 

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

[Denied 

[] 

Classification Changed From: 

201 

To: 

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

Chairperson: 

[] yes 

[1] NOs 

Member: 

[J] YEs 

[7] 

NO 

“mma 

Member: 

OU 

ves 

[1 noms 

Reason for Board Action: 

If you disagraa with the dacision of the Board of Review regarding classification, appeal is made by sending Farm 2167 to tha State Tax Commission, P,0. Box 30471, Lansing, Mi. 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

I] 

Exemption Request Denied 

O 

Exemption percent modified from 

% To: 

% 

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

Frank Buckley 

~W17841 Long Point Rd. 

p 

MF 49836 

Mihir Tax Tochurk 

GW. Otlaws 1 

Fo. BoA 20232 

Tanai 

p Ne, 

4g 906 

277E2 

LITT LI 

LER OE PU ET FL FY ER 

EY HT LET

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