MTT 24-003466 evidence .pdf
Central States Tower Holdings American Tower Site 311161, Petitioner V Township Of Schoolcraft, Respondent · 24-003466-TT
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BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms. BDO is the brand name for the BDO network and for each of the BDO Member Firms. 2929 Allen Parkway, 20th Floor Houston, TX 77019-7100 Tel: 713-960-1706 Fax: 713-960-9549 www.bdo.com July 30, 2025 Michigan Tax Tribunal PO Box 30323 Lansing, MI 48909 Re: Evidence Central States Holdings (American Tower Site 311161) MTT Docket No.:24-003466 Township of Schoolcraft –Houghton Co. Acct: 31-012-055-041-60 To Whom It May Concern: The account under appeal represents the land under a tower site. Initially the appeal was about the land value, however further research indicates the land value is reasonable. However, researching the property record card from the BS&A website, we found two improvements that are not owned by American Tower. Exhibits marked A1, A2, and B show the items in question. The email from the Tax Sr. Mgr., Doug Braun, states the 2 shelters are owned by Verizon and AT&T. Exhibit A3 is the assessor answer to the initial filing of the appeal with page 3 notated that the acct listed is not the one appealed. I have sent 2 emails to the assessor, item marked “Proof of Service” for clarification. No answer has been received. We request that the 2 improvements be taken off the Central States (American Tower) assessment and the overall value reduced to reflect this correction. Value change is unknown at this time. Kind Regards, Brent Wornat BDO USA 2929 Allen Parkway, Floor 20 Houston, TX 77019 bwornat@bdo.com 713-407-3201 Cc: Schoolcraft Twp. Assessor, Houghton Co.
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A PARCEL OF LAND WITHIN GOVERNMENT LOT 3 IN THE SOUTHEAST QUARTER OF SECTION 5, TOWNSHIP 55 NORTH, RANGE 32 WEST, SCHOOLCRAFT
TOWNSHIP, HOUGHTON COUNTY, MICHIGAN AND DESCRIBED AS FOLLOWS: COMMENCING AT THE EAST QUARTER CORNER OF SAID SECTION 5, THENCE
SOUTH 89 52' 47" WEST 1556.41 FEET ALONG THE NORTH LINE OF GOVERNMENT LOT 3, (EAST-WEST QUARTER LINE) OF SAID SECTION 5 AND GREGOIRE
ROAD; THENCE SOUTH 14 35' 32" WEST 42.05 FEET TO A 1/2 INCH CAPPED REBAR ON THE SOUTH RIGHT OF WAY LINE OF GREGOIRE ROAD (33 FEET FROM
CENTERLINE) AND THE POINT OF BEGINNING; THENCE SOUTH 14 35' 32" WEST
A DISTANCE OF 412.87 FEET TO A 1/2 INCH CAPPED REBAR; THENCE SOUTH 89
52' 47" WEST A DISTANCE OF 542.37 FEET TO A 1/2 INCH CAPPED REBAR; THENCE ALONG THE EAST RIGHT OF WAY LINE OF THE BOOTJACK ROAD ALONG A
CURVE TURNING TO THE LEFT WITH AN ARC LENGTH OF 267.44 FEET, WITH A RADIUS OF 908.93 FEET, WITH A CHORD BEARING OF NORTH 16 08' 00" WEST,
WITH A CHORD LENGTH OF 266.48 FEET, TO A 1/2 INCH CAPPED REBAR; THENCE NORTH 27 23' 47" WEST A DISTANCE OF 157.67 FEET TO A 1/2 INCH CAPPED
REBAR; THENCE NORTH 27 23' 47" WEST A DISTANCE OF 49.17 FEET TO A POINT ON THE NORTH LINE OF GOVERNMENT LOT 3; THENCE NORTH 89 52 47" EAST
A DISTANCE OF 826.69 FEET; THENCE SOUTH 14 35' 32" WEST A DISTANCE OF 42.05 FEET TO THE POINT OF BEGINNING; 657,
ASPLIT ON 01/28/2005 FROM
012-055-041-00;
Land Division Act Information
/
{
Date of Last Split/Combine
01/28/2005
Number of Splits Left
0
Date Form Filed
No Data to Display
Unallocated
Div.s of Parent
0
Date Created
01/28/2005
Unallocated Div.s Transferred
0
Acreage of Parent
160.00
Rights Were Transferred
Not Available
Split Number
0
Courtesy Split
Not Available
Parent Parcel
No Data to Display
Sale History
Sale Date
Sale Price
Instrument
Grantor
Grantee
Terms of Sale
Liber/Page
02/01/2010
$21,900.00
WD
ROWE NATHAN &
CENTRAL STATES TOWER
~~ 03-ARM'S LENGTH
2010/0732
LAURA
HOLDINGS
12/15/2004
$13,900.00
WD
SANREGRET JOHN &
ROWE NATHAN &
03-ARM'S LENGTH
166/1228
SUZANNE
LAURA
Building Information
- 0 sq ft User-Defined (Commercial)
Floor Area
0sq ft
Estimated TCV
Not Available
Occupancy
User-Defined
Class
[«
Stories Above Ground
0
Average Story Height
oft
Basement Wall Height
0ft
Identical Units
Not Available
Year Built
No Data to Display
Year Remodeled
No Data to Display
Percent Complete
100%
Heat
No Heating or Cooling
Physical Percent Good
82%
Functional Percent Good
100%
Economic Percent Good
100%
Effective Age
10 yrs
Building Information - 240 sq ft Office Buildings (Commerc
Floor Area
240 sq ft
Estimated TCV
Not Available
Occupancy
Office Buildings
Class
Stories Above Ground
1
Average Story Height
Basement Wall Height
0ft
Identical Units
Not
Year Built
2010
Year Remodeled
Display
Percent Complete
100%
Heat
Package Hegting & Cooling
Physical Percent Good
84%
Functional Percent Good
100%
Economic Percent Good
100%
Effective Age
10 yrs
Not owt Tot
wh
by hort”
By continuing to use this website you agree to the BSA Online Terms of Use xPage 5
28669 GREGORIE RD LAKE LINDEN, MI 49945 | Parcel Number: 012-055-041-60 Ghainlink fence Item 1 of 1 (Property Address) Property Owner: CENTRAL STATES TOWER HOLDINGS Summary Information > Commercial/Industrial Building Summary = Yr Built: N/A - Total Sq.Ft. 240 > Property Tax information found 01Images / 1 Sketch Owner and Taxpayer Information Owner CENTRAL STATES TOWER HOLDINGS AMERICAN TOWER PO BOX 723597 ATLANTA, GA 31139 General Information for Tax Year 2024 Property Class School District MAP # USER NUM IDX USER ALPHA 1 User Alpha 3 Historical District USER ALPHA 2 210 COMMERCIAL BUILDING ON LEASED LAND LAKE LINDEN HUBBELL SCH DIST Principal Residence Exemption Information Homestead Date Principal Residence Exemption 2024 Previous Year Information Year 2023 2022 2021 Land Information Zoning Code Land Value Renaissance Zone ECF Neighborhood Lot Dimensions/Comments Lot(s) No lots found. Vnmal Par mintinn | Taxpayer Unit Assessed Value LAKE PROPERTIES No Data to Display By continuing to use this website you agree to the BS&A Online Terms of Use No Data to Display Taxable Value 0 State Equalized Value Not Available Date of Last Name Change Not Available Notes No Census Block Group Not Available Exemption No Data to Display MBOR Assessed $66,720 $64,342 469,160 No Data to Display Total Acres $222,112 Land Improvements No > Assessed Value: $111,056 | Taxable Value: $96,099 = # of Buildings: 2 SEE OWNER INFORMATION 012 SCHOOLCRAFT TOWNSHIP $111,056 $96,099 $111,056 08/03/2012 Not Available Ne Data to Display No Data to Display June 1st 0.0000 % Final SEV $66,720 $64,342 $69,160 6.750 $0 Renaissance Zone Expiration No Data to Display Date Mortgage Code Neighborhood Enterprise Zone Frontage Total Frontage: 0.00 ft xX No Data to Display No NL Lr Final 0.0000 % Final Taxable $66,720 $64,342 $69,160 Depth Average Depth: 0.00 ft
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| 28669 GREGORIE RD LAKE LINDEN, MI 49945 (Property Address) Parcel Number: 012-055-041-60 Property Owner: CENTRAL STATES TOWER HOLDINGS Summary Information > Commercial/Industrial Buildin Summary > Assessed Value: $111,056 | Taxable Value: $96,099 = Yr Built: N/A # of Buildings: 2 - Total Sq.Ft: 240 > Property Tax information found Item 1 of 1 0 Images / 1 Sketch Owner and Taxpayer Information Amount Due Delinquent Taxes: $0.00 Owner CENTRAL STATES Taxpayer SEE OWNER TOWER HOLDINGS INFORMATION AMERICAN TOWER PO BOX 723597 ATLANTA, GA 31139 Legal Description Legal Description not on file. Recalculate amounts using a different Payment Date You can change your anticipated payment date in order to recalculate amounts due as of the specified date for this property. Enter a Payment Date 7/29/2025 Recalculate Tax History Year Season Total Amount Total Paid Last Paid Total Due 2024 Winter $872.18 $872.18 01/14/2025 $0.00 2024 Summer $3,688.56 $3,688.56 08/05/2024 $0.00 2023 Winter $602.71 $602.71 01/22/2024 $0.00 2023 Summer $2,562.05 $2,562.05 08/10/2023 $0.00 2022 Winter $581.22 $581.22 01/25/2023 $0.00 2022 Summer $2,407.47 $2,407.47 08/15/2022 $0.00 2021 Winter $537.07 $537.07 01/24/2022 $0.00 2021 Summer $2,673.16 $2,673.16 08/18/2021 $0.00 2020 Winter $542.87 $542.87 01/27/2021 $0.00 2020 Summer $2,735.04 $2,735.04 07/27/2020 $0.00 | Load More Years **Disclaimer: BS&A Software provides BS&A Online as a way for municipalities to display information online and is not responsible for the content or accuracy of the data herein. This data is provided for reference only and WITHOUT WARRANTY of any kind, expressed or inferred. Please contact your local municipality if you believe there are errors in the data. Copyright © 2025 BS&A Software Inc. By continuing to use this website you agree to the BS&A Online Terms of Use X
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OCT 28 2024 STATE OF MICHIGAN : GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24-003466 Section 1: Respondent’s Contact Information First Name: M.L: Last Name/Company Name/Unit of Government: schoolcraft township Home Address (No. Street, P.O. Box or Rural Route): County: 220, root Sess houghton City or Tawn: State: ZIP Code: lake linden mi 49945 Telephone Number: Fax Number: Ge ~ Rie ~FTAI E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent’s AttorneyiAuthorized Representative’s Contact Information First Name: Last Name: mark erhart Firm Name (if any): Dec ACTS Jo ned > Aa Address POL Pow P.O. Box or eS Route): hp r Town: State: ZIP Code: 2 . LATA SIMIST Mo 2/95, 7 Fax Number: Telephone Number: Fe 35Y 05 od E-mail Address (do not enter unless you en to seng/all correspondence via email): Ee lAR TAS £55100 © TRC Covi (on) FUE ) Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? O Yes No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. a Yes O No Not Applicable
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS a FLL DPA GOVERNOR LANSING Section 4: Explain Your Answer to this Appeal : Due to the preponderance of evidence submitted by the petitioner supporting that the land value is too high....... | say, no it is not. It is correct and exactly as it should be. TL madd L Copy oF hs pages TO THs eririon <r ie 24/ Jfas2 & Dur J Sseviee Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? L] Yes [# No If yes, check which BOR Petitioner attended: O March a July O December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [#] Yes [] 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? 0 Yes [mi] 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? [me] Yes [m] No If yes, explain is Petitioner appealing from a State Tax Commission Order? Yes a No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION
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J (® 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? Oa Yes No If Yes, check which BOR Petitioner attended: 0 March a July O 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 at a BOR? O Yes [ma] No If Yes, check which BOR Petitioner attended: [] March [] uly [J] 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) ial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Infor tion «use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: ) 012-055-041-60 Classification of Property: Real Personal (check one) Agricultural Commercial Indust Residential Timber-Cutover Developmental Utility (check one) [~Bucrant Assessed Value (also known as State Equalized Value) as established by the BOR: 85,013 Current Taxable Value as established by the BOR: 70,056 What do you believe is the fair market value (also known as True Cash Value)? 85,013 Multiply the True Cash Vaiue by .5 and enter here. This is your contention of Assessed Value. 170,026 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 70,056 - f Y Signature ade red a // Ef > cof y| zczs/
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7) A N, fe ) Kel ereroce NY — Mctomn Depron of Trower THIS 1S NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification “ “This form Is issued under the autho in, of P.A. 206 of 1833, Sec. 211.24 ic) and Sec.211.34c, as This is a model nofics to be used 1, the loca! assessor. = FROM: ERHART ASSESSING PARCEL IDENTIFICATION 7] SCHOOLCRAFT TOWNSHIP i P.O. BOX 13 PARCEL NUMBER: 31-012-055-041-60 WATERSMEET, MI, 49959 PROPERTY ADDRESS: 28669 GREGORIE RD LAKE LINDEN, MI 49945 OWNERS NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION CTRAL, BORED “TOWER. HOLDINGS PN % Exempt As “Homeowners Principal Residence”: 00% AMERICAN TOWER BH \ NB) % Exempt As "Qualified Agricultural Froperty™: 00% PO BOK 723597 . ATLANTA, GA 31138-0587 he % Exempt As "MBT Industrial Personal”; 00% Bef yguytafolgoab lp fod falyrs [Uy Io lypely] Hh hi | vo’ N % Exempt As "MBT Commarclal Personal”: 00% Ia Exempt As "Qualified Forest Property”: Oa Yes No Le Exempt As "Development Proporty™: OvYes [X] No LEGAL DESCRIPTION: remainder of fong descriptions on file A PARCEL OF LAND WITHIN GOVERNMENT LOT 3 IN THE SOUTHEAST QUARTER OF SECTION 5, TOWNSHIP 55 NORTH, RANGE 32 WEST, SCHOOLCRAFT TOWNSHIP, HOUGHTON COUNTY, MICHIGAN AND DESCRIBED AS FOLLOWS: COMMENCING AT THE EAST QUARTER CORNER OF SAID SECTION 5 THENCE SOUTH 88 52' 47" WEST 1556.41 FEET ALONG ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 (RESIDENTIAL-AMPROVED) PRIOR YEAR'S CLASSIFICATION: 401 (RESIDENTIAL-IMPROVED) Tha charge in taxable value will increase/decrsase your tax bill for the 2024 PRIOR AMGUNT CURRENT CHANGE FROM year by approximately: $214 | YEAR: 2973 TER IVE AMOUR | Pate H 1. TAXABLE VALUE: | 56.720 70,056 3,336 2. ASSESSED VALUE: _ So 1 66720 | 85013 18.293 3. TENTATIVE EQUALIZATION FACTOR: 1.000 SPE Te 4. STATE EQUALIZED VALUE (SEV): 66,720 ] 85,01 3 18,263 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason: | Due to market conditions assessed values may have changed substantially. .The 2024 Inflation rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phana: Email Address: MARK ERHART (908) 358-0504 ERHARTASSESSING@HOTMAIL. COM ‘March Board of Review Appeal Information. The board of review will meet at the following dates and times: MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS MARCH 12TH 3 PM TO 9 PM & ON MARCH 13TH 8 AM TO 3 PM AT THE TOWNSHIP HALL 226 FRONT ST, LAKE LINDEN, MI 49946 | EVERY YEAR THE ASSESSOR WORKS TOWARD SEEING 20% OF ALL PARCELS IN THE TOWNSHIP TO DO AN EXTERNAL | REVIEW; WE DO NOT ASK TO, NOR DO WE NEED TO ENTER YOUR HOME. IF YOU HAVE QUESTIONS, OR WOULD LIKE THE ASSESSOR TO REVIEW YOUR PROPERTY GIVE ME, THE TOWNSHIP ASSESSOR MARK ERHART, A CALL @ 906-358-0504, TO APPEAL YOUR ASSESSMENT IN WRITING SUBMIT A SIGNED PETITION TO BOARD OF REVIEW (MI FORM £18) WITH SUPPORTING DOCUMENTATION. WRITTEN APPEALS MUST BE MAILED TO: SCHOOLCRAFT TOWNSHIP BOARD OF REVIEW, 226 FRONT ST, LAKE LINDEN, MI 48845 AND MUST BE RECEIVED BEFORE THE CLOSE OF THE 2ND HEARING SESSION. PETITIONS WILL NOT BE ACCEPTED THROUGH E-MAIL.