25-002932.pdf

Larry Todd Hunt, Petitioner V City Of Kentwood, Respondent · 25-002932-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

RECEIVED 

0CT 15 2025 

MICHIGAN 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 

M.L 

Last Name/Company Name 

Larry 

T 

Hunt 

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

2025 52nd St SE 

City or Town 

State 

ZIP Code 

Kentwood 

Mi 

49508 

Telephone NimDe 

6-299-1 908 

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

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

I. 

First Name 

M.I 

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 

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] 

2025 52nd St SE, Kentwood, MI 49508

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) 

[0 True Cash and Taxable Value 

[ Poverty Exemption 

[J Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[4 Uncapping of Taxable Value 

[OO 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 

In 2024 the assessed taxable value was $81,472.00. Michigan max allowable tax increase is 3.1%. $81,472.00 x 0.031= $2,525.63. $81,472.00 + $2,505,63 = $83,997.63 

should be the max taxable value not $91,438.00) 

No changes have been made to the to this property with the exception of a 7 x 7 plastic shed. Original appraisal of home cited a gross living area of 1240 sq ft of above 

grade living area and 1232 sq ft of below grade living area. 

“**Attention this house was not purchased new but 7 years old (built in 2005) with previous home owner, 

| purchased this home in 2012.*** 

***City of Kentwood stated they made multiple attempts to do a residential review after 

| purchased the home in 2013, 2018, and 2024. 

| did not receive any letters for a 

residential review since 

| have owned the property. 

The real question is did the City of Kentwood make these attempts with the previous home owner? If not why not? 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[ml] No 

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

March 

O July 

[| December 

If No, check the applicable reason(s): 

Not required to attend 

0 Assessment Change Notice was not received by Petitioner 

0 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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

41-18-28-451-032 

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: 

$167,900 

Current Taxable Value as established by the BOR: 

$91438 

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

$335,854 

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

$167,927 

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

$83,997.63 

Section 8: Classification Information *oniy the Mi Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

41-18-28-451-032 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

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) 

A 

Ifimproved 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 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? 

= Yes 

No 

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

J 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 $500,000.00 

$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 Attorney/Authorized Representative’s Signature: Larry Hunt 

Ist

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

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) 

Laery 

Huw 

Township or City 

! 

County 

Kenrwo os 

Keng 

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) 

Ll) ) §—28—-45)— 

032 

Protested Item 

[] Assessed Value 

[Sontative Taxable Value 

[] Classification 

[] Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

EER 

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

Assessed Amount 

i Estimate of True Cash Value 

gree Taxable Value 

Year 

| 

. 

A/ 69, Boo 

220, 000 

92,650 

2-025 

7 

7 

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 

Classification should be (check one of the following): 

Cl Agricultural 

[1 Industrial 

[] 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 OR ACT 

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

Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

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 pd exemption 

IN 

2024 

PSSESSED 

TAXGPLE 

VALE 

[STB472. 

LM LCI IER 

Mad 

ALLOW a BLE, 

THK 

INCREASE 

/1S3.07 

)

2025 BOARD OF REVIEW DECISION 

FROM 

April 01,2025 

Petition #: M-7 

HLL 

PARCEL NUMBER: 

 41-18-28-451-032 

HUNT LARRY 

Properly Address 

& Legal Description: 

HUNT PATRICE 

2025 52ND ST SE 

2025 52ND ST SE 

KENTWOOD MI 49508-4916 

CITY OF KENTWOOD ASSESSOR 

PO BOX 8848 

KENTWOOD MI 49518-8848 

(HH 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

E 70.0 FT OF W 210.0 

FT OF 8 264.0 FT OF SW 1/4 SE 1/4 EX 

N 40.0 FT OF E 45.0 FT 

& EX § 40.0 

FT * SEC 28 TON R11W 0.32 A. 

THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

Thank you for attending this year's March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value. 

The Board has completed their review of parcel number 

41-18-28-451-032 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

2025 MARCH BOARD OF REVIEW CORRECTED ALL DATA AND PHYSICAL CHARACTERISTICS ON THE PROPERTY 

2025 

ORIGINAL ASSESSED VALUE 

169,800 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

167,900 

| 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

92,656 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

91,438 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel fiee to contact the assessors office at (616)554-0723 or by email at eassessor@kentwood.us with any questions. 

If you disagree with the decision of the Board of Review regarding the assessed value or the tentative taxable value, further appeal may be 

made to the Michigan Tax Tribunal in writing by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property OR by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and 

Agricultural Personal Property. The Petition must be on the Michigan Tax Tribunal Petition Form available at:

Michigan Department 

of Treasury 

L-4035a 

3128 (Rev. 11-13) 

2025 Taxable Value Calculations Worksheet 

Issued under authority of P.A. 206 of 1893. Filing Is mandatory. 

Petition No. 

_‘M-7 

Parcel No. 41-18-28-451-032 

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 parcel of property which causes Taxable Value to change. 

Complete Section 1 

if the B of R changes Capped Value. 

SECTION 1 

By Assessor 

ByBofR 

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan 

Tax Tribunal (Enter number into column labeled "By Assessor.")..........co......... = 

81,472 

81,472 

AMOUNE 

Of LOSSES w...vvueieeiiuiaiinrirnseniecsins 

sess sesisss esses 

esses esas eseessens ees = 

0 

0 

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

AMOUNt OF AGAIIONS vvvvveevsvvesresiesiisisiss 

esse ssssessseesseses reese ses eses sees esses = 

8,659 

7/441 

(See pages 6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for 

change to formula for Replacement Construction). 

2025 Capped Value 

= (2024 Taxable Value - Losses) 

X CPI 

+ Additions 

2 

i 

81,472 

= 

0 

)X 

1.031 

+ 

7,441 

- 

91,438 

By B of R 

2025 Capped Value 

= 

91,438 

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

SECTION 2 

By Assessor 

ByBofR 

2025/As55Sed ValUG' suisiinssrimevesssvsiosisisiisssisssssoisiiniisssnsssiassssnasanen = 

169,800 

167,900 

2025 Tentative SEV 

= 2025 Assessed Value X 2025 Tentative Equalization Factor 

= 

167,900 

X 

1.000 

= 

167,900 

By B of R 

2025 Tentative SEV = 

167,900 

2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV. 

2025 Tentative Taxable Value = 

91,438

Suni Herb pe 

' 

&RANB RAPIBS 

} 

Retail 

G03 5 58nd St Se.. 

8 BET 2626 AM 

4 

= 

Kentwosl mML9950§ 

rr 

STHTE 

oF 

MicHIEAN 

Roce 

24907 

MNorT#H Gress 

Ruer 

HVE 

CIN G, MT 

48 706 

| 

| 

| I 

ABBOE-BEIOLT 

TE EE 

TE RE 

RH EE RE FU 

JHE 

48808 

PLACES 

OF THE 

| 

9581 

0710 

5270 

2728 

LeO4 

40 

| 

U.S. POSTA 

FCM LETTE! 

GRAND RAP 

OCT 08, 202 

$6.08 

$2323A5021

← View full record