Nelson Manufacturing Inc.pdf

Nelson Manufacturing Inc Petitioner V Township Of Moore Respondent · 26-002301-TT

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RECEIVED 

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APR 15 2026 

MICHIGAN 

+ 

(STATE, OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT 

OF Lf (EENENG AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

CLASSIFICATION 

This form should only be completed by the Michigan Department of Treasury. Taxpayers must appeal classification to the 

State Tax Commission. 

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.I. 

Last Name/Company Name 

Brian 

D 

Nelson/ Nelson Manufacturing, Inc. 

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

310 

W Cooper Rd 

City or Town 

State 

ZIP Code 

Sandusky 

MI 

48471 

Telephone Number 81 0-404-3208 

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

Nelsonmfg@yahoo.com 

Section 2: Petitioner’s Attornoyibntharized 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 

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

Section 3: Subject Property Information 

How many parcels are you 

If you are appealing more than one parcel, are they contiguous or adjoining? 

appealing? 

1 

[J vest 

[1 No 

**If No, you must file separate appeals for each parcel 

Property Address (No., Street) 

1240 W Sanilac Rd Ste A 

City or Town 

County 

. 

State 

ZIP Code 

Sandusky 

Sanilac 

MI 

48471

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain the Reason for this Appeal 

Nelson Manufacturing Inc is a retail metal full-service center, located in Moore Township that has 

been classified as industrial and was supposed to be classified as commercial when we built the 

building in 2002. In 2003 

| went to the Board of Review and pointed out this error, they agreed 

with this error, and they documented in their system that it would be changed and even provided 

me with a copy of their records showing 

it would be changed. Since this time frame 

| have been 

to the Board of Review six other times with a total of seven times now because my taxes are too 

high compared to the comparables in my community and have been denied the change request 

every time. This year on my taxes 

| noticed that my business was still categorized Industrial, 

which is a higher tax base. 

| went to the zoning guy and asked him if my building could be 

switched from Industrial to Commercial and he stated that 

| was already classified commercial as 

I am in a commercial zone. After further investigation it has come to my attention that 

| have 

been billed wrong for 23 years. 

Section 5: Jurisdictional Issues 

Did you protest the classification at the March Board of Review (BOR)? [4] Yes 

O No 

If No, please check the applicable reason(s): 

[1 Not required (i.e., MI Department of Treasury) 

0 other 

If you checked “other” above, explain: 

Year(s) under appeal: 

Section 6: Classification Information 

Parcel Identification Number: 

38-3456940 

Current classification of property established by the Board of Review: 

Real [J 

Personal [J (check one) 

Agricultural (1 

Commercial (J 

Industrial i 

Residential (1 

Timber-Cutover [] 

Developmental [J 

Utility 

J (check one) 

What do you believe Is the property’s classification? 

Real 

J 

Personal [J (check one) 

Agricultural (J 

Commercial i 

Industrial 

J 

Residential [J 

Timber-Cutover (] 

Developmental [J 

Utility [J (check one) 

Ifimproved property, how is the property currently being used? 

Commercial Business 

If improved property, for what use was the property designed? 

Commercial Business 

Fee Information:

Be 

ni Page 2 

: 

pest’ 

FOR BOARD OF REVIEW USE ONLY 

Ob 

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

Pelilion Number 

Parcel Code 

y. 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state 

i 

i 

[Ya] Denied 

[| Assessed Value Changed From 

to [ 

Record of vote - Board or three member wos board 

Chairperson: {Yes 

[ 

No CE 

Member: [5] Yes 

[| No 

Initials 

Initials 

7 

Member: |] Yes 

[]No &; Initials ~ 

2. TENTATIVE TAXABLE VALUE 

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

[J Denied 

 [] Tentative Taxable Value Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [] Yes 

[| No 

Member: [] Yes 

[J No 

Member: [J Yes 

[| No 

Initials 

Initials 

Initials 

Reason for board action 

3. CLASSIFICATION 

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

[J Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

’ 

Chairperson: [] Yes 

[| No 

Member: [] Yes 

[ 

| No 

Member: [] Yes 

[| No 

Initials 

Initials 

Initials 

Reason for board action 

» 

at P.0. Box 30471, Lansing, MI 48909 by June 30. 

If you disagree with the decision of the Board of Review regarding classification, you may appaal by sending Form 2167 to tha Stats Tax Commission 

= 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

0 Exemption Request Denied 

IN Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: [] Yes 

[| No

pets 

jan Department of Treasury 

(Rev. 11-12) 

Petition to Board of Review 

L-4035 

This form is issued under the autharity of P.A. 206 of 1693, 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 Namo 

(If Other than Owner. 

Please Print or Type) 

fern 

nelson 

{22ianl nlelsen 

Tovmanip or City 

Coun 

2 

Dor 

Sar 

lee 

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) 

N6=-200 ~030-4HD0 - ©70- 00 

Protested Item 

[| Assessed Value 

A Tentative Taxable Value 

J Classification 

Hl] Qualified 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 Estimate of True Cash Value 

Tentative Taxable Value 

Year 

— 

4H D0) peo 

2625 

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 cr qualified agricultural property.) 

Classification of property on this year's assessment roll 

RY) 

Classification should be (check one of the following) 

> 

ne LES 

[] Agricultural 

Xl Industrial 

I] Timber Cutover 

{] Utility (Personal Property Only) 

Commercial 

[] Residential 

[] Developmental 

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 oacT 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

tht evemetian requested hy owner (Enter 100 if full 

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 

~p%es 

Ake To 

High

er oot Tose 

THIS 

IS NOT A TAX BILL 

L-4400 

1019 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment noice to be used by the local assessor. 

FROM BARBARA CUTCHER 

PARCEL IDENTIFICATION 

MOORE TOWNSHIP 

PARCEL NUMBER: 

76-200-036-400-070-00 

3565 NORTH RD 

PROPERTY ADDRESS: 

CLYDE TWP, MI 48049 

1240 W SANILAC 

, Mi 

SCHOOL DISTRICT CODE: 

76210 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

NELSON BRIAN D 

9% Exempt 

As "Homeowners Principal Residence": 

.00% 

310 

W COOPER RD 

9% Exempt 

As "Qualified Agricultural Property”: 

00% 

SANDUSKY MI 48471 

% Exempt As "MBT Industrial Personal": 

.00% 

9% Exempt As "MBT Commercial Personal": 

.00% 

kb "Disabled Veteran or Surviving 

0 Yes 

No 

Exempt 

As "Qualified Forest Property": 

O Yes 

Xl No 

Exempt 

As "Development Property": 

O Yes 

No 

LEGAL DESCRIPTION: 

T12N R13E SEC 36 THE S 624 FT OF E 624 FT OF W 1/2 OF 

W 

1/2 OF SE 1/4 8.96 ACRES 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

301 

Industrial 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

301 

Industrial 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANCE Ro 

for the 2026 

year by approximately: $454 

YEAR: 

2025 

AMOUNT YEAR: 

5026 

CURRENT YEAR 

1. TAXABLE VALUE: 

376,594 

386,762 

10,168 

2. ASSESSED VALUE: 

394,100 

465,500 

71,400 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

) 

4. STATE EQUALIZED VALUE (SEV): 

394,100 

465,500 

71,400 

5. WAS THERE A TRANSFER OF OWNERSHIP 112025 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Yes 

No 

6. Assessor Change Reason(s): 

The 2026 Inflation rate Multiplier is: 1.027 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Telephone Number: 

Email Address: 

(810) 404-0682 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:

|B 

| 

Taxable Value: 

5,300 

4 

bs 

E 

| 

| 

dl 

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_ 

N 

B 

Close 

| 

3 

5 

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m 

] 

2003 March Beard of Review Information 

x 

§ 

2 Print L035 

~~] BOR Occurred 

—— =n 

Date: 

[03/10/2003 | 

| 

[Gf Comments... | 

CEs 

= 

[] Letter Appeal 

| 

P.R.E. %: 

0.0000( 

| 

petton=i [| 

assessed vee: 

5500] 

| 

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DETAZ. 

SUPERVISOR. 

Ty WAS 

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CoA = 

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CoMMER LIAL, 

3/12/26

03-10-03 CHANGE CLASS TO COMMERCIAL

CNC 3% 

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NELSON MANUFACTURING INC. 

CNG 5 

1240 W. SANILAC ROAD « SUITE A 

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UNITED STATES 

OF AMERICA 

# FOREVER/USA 

§ 

Mich gan Tax Tribunad 

$0.20 30232 

Lansing, Mm 13Aa09 

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