24-003393.pdf
John Hanley, Petitioner V Township Of Leelanau, Respondent · 24-003393-TT
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Page 1
RECEIVED OCT 15 2024 MICHIGAN Tax TRIBUNAL STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING GRETCHEN WHITMER GOVERNOR MARLON |. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24- (ON Section 1: Respondent’s Contact Information 231-386-5138 First Name: M.L: Last Name/Company Name/Unit of Government: Leelanau Township Home Address (No., Street, P.O. Box or Rural Route): County: PO BOX 338 Leelanau County City or Town: State: ZIP Code: Northport MI 149670 Telephone Number: Fax Number: 231-386-7909 n/a E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio First Name: Christy ML: Last Name: M Brow Firm Name (if any): Michigan Asses sing Service Inc Address (No., Street, P.O. Box or Rural Route): PO Box 338 City or Town: State: ZIP Code: Northport Ml 149670 Telephone Number: Fax Number: 231-386-5138 231-386-7909 assessor@leelanautownshipmi.gov E-mail Address (do not enter unless you want MTT to send all correspondence via email): Section 3: Subject Property Information vas O No Does the subject property have a Principal Residence Exemption of 50% or more? Are the parcels listed by Petitioner contiguous or adjoining? O Yes [No [J Not Applicable If not, list which parcels adjoin one another.
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Property was assessed according to State Tax Commission rules, regulations & guidelines and MCL. 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)? [ Yes [} No if yes, check which BOR Petitioner attended: [4] March [1 July [} December if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yas 8 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? [i] Yes [Wm] 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? [Hm] Yes [Hl] No If yes, explain Is Petitioner appealing from a State Tax Commission Order? IN] Yes Ono if so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption ata BOR? [] Yes [J No If Yes, check which BOR Petitioner attended: O March 0 July Od 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 O No If Yes, check which BOR Petitioner attended: O March O 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: YS - oY - 150 -001-0 Classification of Property: Real/ Peg (check one) Rariptore Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Fr Assessed Value (also known as State Equalized Value) as established by the BOR: LIB, Heo £555 Taxable Value as established by the BOR: 35,920 What do you believe is the fair market value (also known as True Cash Value)? 2) 354.600 Itibly the Tru€ Cash Value by .5 and enter here. This is your contention of Assessed Value. (18, S00 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Signature *required
Page 4
Parcel
Number:
042-150-001-01
Jurisdiction:
LEELANAU TOWNSHIP
County:
Leelanau
Pri
[Grantor
Grantee
Sale
Sale
Inst.
Terms
of sale
Liber
|
Price
Date
Type
&
Page
[SARTORI CORPORATION
HANLEY JOHN
P & PAIGE
L
239,000]
09/28/2018
[WD
03-ARM'S LENGTH
1342:612
[wa INVESTMENT CO LLC
SARTORI CORPORATION
1,425,145]
01/13/2017
[sb
10-FORECLOSURE
1286:515
[CACLAIRE PAULA WARM TRUST
|[NM INVESTMENT CO LLC
750,000(
07/22/2005
[wD
I9-MULTI PARCEL ARM'S
LE
|863 281
[Property Address
Class:
RESIDENTIAL-VACAN [Zoning:
Building Permit(s)
Date
226
E
FIFTH
ST
SchooT:
NORTHPORT PUBLIC SCHOOL DIST
HOME
05/03/2021
|
P.R.E.
100% 05/30/2023
[Owner's Name/Address
NAP
FE:
HANLEY JOHN
PB
2024 Est TCV 1,356,720 TCV/TFA: 316.99
[2 Erarorr
ue 49670
X [Tmproved
|
[vacant
Land value Estimates for Land Table VW.VILLAGE WATERF
|
Public
* Factors
*
|
Improvements
Description
Frontage
Depth
Front
Depth
Rate %Ad
BrT Road
NORTHPORT BAY 103.37 155.00 1.0000 1.0000
3800
1
Taxpayer's Name/Address
Gravel
Road
103 Actual
Front
Feet,
0.37 Total
Acres
Total
E
HANLEY JOHN
P & PAIGE
L
paved Road
226
E FIFTH ST
Stor SEE
Land Improvement Cost Estimates
NORTHPORT,
MI 49670
cei
R
Description
Rate
Sidewn
D/W/P:
3.5 Concrete
.
8.47
water
Total Estimated Land Improvements Tru
Tax Description
X
|Sewer
[PRT OF LOT
1 ASSESSOR'S PLAT
2 VILLAGE OF
Electric
Work Description for Permit PB21-0080, Issued 05/03/2
NORTHPORT COM NW COR SD LOT TH
S 89 DEG
Gas
0l'
E 167.49
FT TO POB TH
S
89 DEG 01'
E
Curb
{153.44
FT TO NORTHPORT BAY
TH
S
08
DEG
Street Lights
|27 w 37.75
FT TH S_00 DEG 49'
w 31.47
FT
Standard Utilities
|TH
s
13 DEG
30'
E 28.36
FT TH
S 48 DEG
Underground Utils
32"
E 5.79
FT TH
N
89 DEG 04'
w 157.93
FT
:
TH
N
00 DEG 16'
W 100.28
FT TO POB.
JIenography of
ite
Level
Rolling
[Comments/InfTuences
ow
High
Landscaped
Swamp
wooded
pond
waterfront
Ravine
Flood Frain
EG
SET
Ame
who
when
what
2024
196,400
482,000
678,400
CMB 12/27/2022
INSPECTED
[2023
196,400
314,000
510,400
CMB 10/28/2022
INSPECTED
[2022
160,000
0
160,000
2021
113,700
0
113,700Page 5
Residential
Building
0 of
2
Parcel
Number:
042-150-001-01
Prin
Building Type
(3) Roof (cont.)
(11) Heating/Cooling
|
(15) Built-ins
|
(15) Fireplaces
(16) porch
X
[singTe Family
X{Eavestrough
X
1Gas
011
Elec.
Appliance ATTow.
Tnterior
1 Story
|Areajiype
Mobile Home
X{Insulation
wood
Coal
Steam
Cook Top
Interior
2 Story
—3g¥iccr
(1
Town Home
O{Front overhang
Forced Air w/0 Ducts
1 Dishwasher
2nd/Same stack
225|ccp
(2
|puplex
[other overhang
X
{Forced Air w/ Ducts
1iGarbage Disposal
Two Sided
|
|A-Frame
:
Forced Hot water
Bath Heater
Exterior
1 Story
(4) Interior
vent Fan
;
X {Wood Frame
X Drywall
Plaster
Electric Baseboard
Exterior
2 Story
:
.
Hot Tub
prefab
1 Stor
paneled
wood T&G
Elec.
Ceil.
Radiant
Y
Lo
y
y
Unvented Hood
1lprefab
2 Story
Building Style:
Trim & Decoration
Radiant (in-floor)
vented Hood
Heat Circulator
TWO STORY
EX
Ty Jord
|
[in
Electric wall
Heat
Intercom
Raised Hearth
Yr Built
[Remodeled
oro
rr
:
Space Heater
Jacuzzi Tub
wood Stove
2022
0
Size of Closets
wall/Floor Furnace
Jacuzzi
repl.Tub
|
pi
H
irect-vented
Ga
—
Forced Heat & Cool
Oven
Tass:
condition: Good
Heat Pump
1Microwave
ree noe:
3
Room Let
N
.
andard
Range
-
-
TTeasement
(5) Floors
No Heating/cooling
Self Clean Range
[Floor Area: 3608
ist Floor
Kitchen:
Central ATF
sauna
Total
Base New: 626,018
E
od Floor
other:
wood Furnace
Trash Compactor
[Total
Depr Cost:
607,236
X
Bedrooms
Other:
(12)
Electric
Central
vacuum
Estimated T.C.v.:
789,407
n
(6) ceilings
200f
Amps Service
security system
(1) Exterior
€111ng
I
-
Cost Est. for Res.
BIdg:
1
single Family
TWO STORY
Wood/ShingTe
XprywaTll
No./Qual.
of Fixtures
;
|
5
5
H
H
11)
Heating System:
Forced Air w/ Ducts
|
Aluminum/Vinyl
|
[Ex
Ra ford.
Ground Area = 2082
SF
Floor Area
= 3608
SF.
i
Brick
:
i
No.
of Elec. outlets
Phy/Ab.Phy/Func/Econ/Comb.
% Good=97/100/100/100/97
composition
(7)
Excavation
VAR
T
Y
.
-
Tx
Ave.
i
Insulation
Basement:
0 S.F.
any
| x
TYE
|
Building Areas
2 windows
Crawl:
2082 S.F.
(13) Plumbing
stories
Exterior
Foundation
size
slab:
0 S.F.
Average Fixture(s)
1.73 Story
Siding
Craw]
Space
1,810
Many
Large
.
.
.
213
Fixture
Bath
+ Story
si
ing
Crawl
Space
272
Ave,
X
Ave.
eam to Joists:
0.0
112
Fixture Bath
1
Story
Siding
overhang
i. 69
Basement
otal:
Few
small
(8
Softner, Auto
other Additions/adjustments
Wood Sash
|Sone. Bro
softner, Manual
]
Metal
Sash
Poured
conc.
solar water Heat
|Plumbing
ora
Sas
Stone
No Plumbin
3 Fixture Bath
1
X
vinyl
sash
i
9
i
.
[Treated wood
Extra Toilet
2 Fixture Bath
1
pouble Hung
[Treated
woo
0
Extra Sink
1
Horiz.
slide
iconcrete Floor
1jExtra Sink
vent ran
3
.
—
Separate Shower
X Casement
(9) Basement Finish
ceramic Tile Floor [Porches
Double Glass
Recreation
SF
Ceramic Tile wains|
CCP
(1 Story)
393
Patio Doors
Living
SF
Ceramic Tub Alcove |
CCF
(2 Story)
225
storms
& Screens
walkout Doors
(B)
3ivent
Fan
water/sewer
No Floor
SF
public water
1
(3) Roof
(4) water/sewer
Public Sewer
1
Owalkout Doors
(A)
TT [PubTv¢ Water
Gable
[X
[GambreT
.
i
Hi
yansard]
(10)
Floor support
1
public Sewer
Built-Ins
4
Joists:
water well
Dishwasher
1
Flat
shed
Sts:
.
Garbage Disposal
1
X
Fohal
pep
unsupported
Len:
1000 Gal.
Septic
Microwave
1
Ashphalt shingle
cnts. sup:
2000 Gal.
Septic
Chimney:
.
Fireplaces
.
Lump sum Items:
<<<<< Calculations too Tong.
See valuation printout fo
#*% rnformation herein deemed
reliable but not guaranteed
*+Page 6
parcel Number: ETSY Information 042-150-001-01 LT 2022 LISSFRICR 1810.0 sf a o Residential Building 0 of 2 37" 7511 OHG cep 225.05f Stach pan Satch herein deemed reliable but not guaranteed®*s 28° 75 LIV OMG FRIGAR/FIN 896.0 st 32 prin
Page 7
Residential
Building
0 of
2
parce]
Number:
042-150-001-01
prin
Building Type
(3)
Roof (cont.)
(11) Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
(16) porch
X (single Family
Eavestrough
X
[Gas
[3A]
Elec.
Appliance ATTow.
Interior
1 Story
Mobile Home
X!Insulation
wood
Coal
Steam
Cook Top
Interior
2 Story
Town
Home
OiFront Overhang
Forced Air w/o Ducts
Dishwasher
2nd/same Stack
iDuplex
0iother overhang
X
IForced Air w/ Ducts
Garbage Disposal
Two Sided
|A~Frame
(4) Interior
Forced Hot water
Bath Heater
Exterior 1 Story
IX Wood Frame
Drywall
Plaster
Electric Baseboard
rt
Exterior
2 story
paneled
wood T&G
Elec.
ceil. Radiant
Unvented Hood
rey
3 tory
radiant (in-floor)
Area|Type
[BuiTding StyTe:
Trim & Decoration
vented Hood
:
:
Heat Circulator
RANCH
TEX [x]ord
|
min
Electric wall
Heat
Intercom
Raised Hearth
YF BUTT
(Remodeled
I
r
=
—
space Heater
Jacuzzi Tub
wood Stove
12022
0
Size
of
Closets
wall/Floor Furnace
Jacuzzi
repl.Tub
pirect-vented Ga
__
|
Forced Heat & Cool
Oven
Tiass
Condition: Good
Bo6TS |
Sed]
x |A-C-
Heat Pump
Wicronave
Effec. age:
3
Room List
!
te
.
:
standard
Range
.
:
Basaran
(5)
Floors
No Heating/Cooling
self Clean Range
|Floor Area:
672
1st Floor
Kitchen:
central
Afr
Sauna
Total
Base New:
137,756
E
2nd Floor
other:
wood Furnace
Trash Compactor
[Total Depr Cost: 133,623
X
Bedrooms
Other:
(12)
Electric
Central
vacuum
Estimated T.C.V
173,710
:
(6) ceilings
Amps Service
security System
(1) Exterior
.
Cost Est.
for Res.
Bldg:
2
Single Family
RANCH
X
iwood/ShingTe
No./Qual.
of Fixtures
an
i
i
i
TEX.
|
RE
11)
Heating System:
Forced Air w/ Ducts
Aum num/Vinyl
EX
[x jor
i
[Min
Ground Area =
0 SF
Floor Area
= 672
SF.
Brick
TE
_
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
% Good=97/100/100/100/97
xcavation
Man
Ave,
|
[Few
1d5
Insulation
Basement:
0 S.F.
Many |x [ve
|
Building Areas
i
.
.
.
.
(2) windows
Crawl:
0 s.F.
{
(13) Plumbing
Stories
Exterior
Foundation
size
slab:
0 S.F.
Average Fixture(s)
|0.75 story
Siding
Overhang
8%
any
:
:
.
1:3
Fixture Bath
Total:
X
lave.
ro to Jota: 0.0
3 Fixture math
|Other additions/adjustments
asemen
i
[Few
:
Ear
BToek
softner,
Auto
Garages
]
CL
)
i
[wood Sash
.
softner,
Manual
Class:
B Exterior:
$iding Foundation:
42 Inch
(Finished)
Metal
Sash
Poured Conc.
Solar water Heat
Base Cost
896
vinyl
sash
stone
No Plumbing
Common wall:
1 wall
1
pouble Hung
Treated wood
xa Toilet
.
Totals:
Horiz.
Slide
Concrete Floor
Separate Shower
Notes:
Casement
(9) Basement Finish
Ceramic Tile Floor
ECF (VILLAGE WATERFRONT) 1.30
Double Glass
Recreation
SF
Ceramic Tile wains
Patio Doors
Living
SF
Ceramic Tub Alcove
Storms
& Screens
walkout Doors
(B)
vent Fan
No Floor
SF
(14) water/Sewer
(3)
Roof
Oiwalkout poors
(A)
Public water
X
1GabTe
GambreT
:
Hip
jiansard]
(10)
Floor support
Public Sewer
Flat
Shed
Joists:
water well
%
FoRaTt
Shingl
unsupported
Len:
1000 Gal.
Septic
Ashphalt
Shingle
cnts. sup:
2000 Gal.
Septic
Chimney:
Brick
Lump Sum Items:
#** Information herein deemed
reliable but not guaranteed®#¥Page 8
C 09/10/2024 valuation Report . 11 Roll: 03:10 PM CERT ARAL ToWSHES 2024 042-150-001-01 2024 Est. T.C.V. HANLEY JOHN P Property Class: 402 226 E FIFTH ST Map #: NORTHPORT, MI 49670 Land value Estimates for Land Table VW.VILLAGE WATERFRONT . * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason value NORTHPORT BAY 103.37 155.00 1.0000 1.0000 3800 100 392,806 103 Actual Front Feet, 0.37 Total Acres Total Est. Land value = 392,806 Land Improvement Cost Estimates Description Rate Size % Good cash value D/W/P: 3.5 Concrete 8.47 96 98 797 Total Estimated Land Improvements True Cash value = 797 Cost Est. for Res. Bldg: 1 Single Family TWO STORY Cls B BTt 2022 (11) Heating System: Forced Air w/ Ducts Ground Area = 2082 SF Floor Area = 3608 SF. phy/Ab.Phy/Func/Econ/Comb. % Good=97/100/100/100/97 Building Areas stories Exterior Foundation Size Cost New Depr. Cost 1.75 story siding Craw] Space 1,810 1+ Story Siding crawl Space 272 1 Story Siding overhang 169 Total: 566,694 549,692 other Additions/Adjustments Plumbing 3 Fixture Bath 1 10,749 10,427 2 Fixture Bath 1 7,166 6,951 Extra Sink 1 1,784 1,730 vent Fan 3 1,349 1,309 porches cc (1 story) 393 14,510 14,075 cep (2 story) 225 10,564 10,247 Water/Sewer public water 1 2,261 2,193 public Sewer 1 2,261 - 2,193 Built-Ins Dishwasher 1 1,485 1,440 Garbage Disposal 1 449 436 Microwave 1 1,160 1,125 Fireplaces prefab 2 story 1 5,586 5,418 Totals: 626,018 607,236
Page 9
09/10/2024 valuation Report 03:10PM CEETRRS Sonans hiza 0.75 story Siding overhang 896 Total: 78,669 76,309 other Additions/Adjustments Garages Class: B Exterior: Siding Foundation: 42 Inch (Finished) Base Cost 896 62,836 60,951 Common wall: 1 wall 1 ~3,749 -3,637 Totals: 137,756 133,623 Notes: ECF (VILLAGE WATERFRONT) 1.300 => TCV: 173,710 2024 Est. T.C.V. 042-150-001-01 = 1,356,720 Est. Tcv/Total Floor Area = 316.99 2023 Assessed MBOR S.E.V. Base for Cap C.P.I. 510,400 510,400 510,400 510,400 5.00 2024 New Eq. Adjustment Loss Additions Tax Adjustment Losses 0 168,000 0 0 25520 0 2024 Assessed MBOR S.E.V. Capped ->Taxabhle<- PRE/MBT 678,400 678,400 678,400 535,920 535,920 535,920
Page 10
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iPage 11
Leelanau Parcel Viewer 042:150:001:00, bo 042:150:001:01 im 4 (0427150100310,
Page 12
Q he 2 Be o | J pay A &) ul PARE 6 Ee al Fe A 5 a 7 7% UA ii 7 — fa 8 WN Se = PR ro TRE EA] iN 3 - ¢ FAY beef ne | Br ~~ Td VaV Sek PE iq RAS “eer AR \ Fa | wl]; hal yi i " hu J h +h
Page 13
sun/07/2021 Leelanau County Permit Report Permit Address Owner Contrastor FB20=0319 . 7300 E FOUCH RD PAWLOSKI PETER E II ET AL Res. Swimming Pool 92 7300 E FOUCH RD Residential inground concrete swimming pool 18' x 36' 540 sg.ft. with automatic pool | cover and concrete pool terrace. 226 E FIFTH ST HANLEY JOHN P & PAIGE L Jarvis Michael A 30650 JACKSON RD 5113 Hidden Glen PB21-0108 1366 S MANITOU TRL DELGIUDICE ANDREA Bowden William D Res. Porch/Deck 5200 CRANE RD 8650 Maple City Residential wood frame deck 360 sq.ft. and side walkway 96 sq.ft. PB21-0115 7827 E LONGBRANCH CIR MURRAY BRETT & MEGAN Wheelhouse Const Res. Single Family Dwellir 103 12894 S BRIAR DR 128%4 Ss. Briar D Single family dwelling, one story wood frame, with unfinished basement 868 sq.ft., finished basement 951 sq.ft., main floor 1819 sq.ft., covered porch 178 sqg.ft., screen porch 168 sg.ft., deck with stairs 226 sq.ft. and attached garage with UNFINISHED interior 860 sq.ft. PB21-0141 93 S SHORE DR BRAVENDER LESLIE K & JULIE K Res. Add/Alter/Repair RECYCLE 9337 AYERS RD Residential interior alterations to crawl space 942 sqg.ft., foundation slab area 549 sq.ft., main floor 2150 sg.ft. and second floor 2536 sq.ft. Remodel will result in the elimination of. three bedrooms. PB21-0142 4076 N OMENA POINT RD KRUSEL WILLIAM & SUSAN Winwood Builders . Res. Add/Alter/Repair 4076 N OMENA POINT RD 7064 Gunlock Bay
Page 14
WILE LEPEIIIEILUI | Isdsury 2766 (Rev. 05-16) L-4260 Property Transfer Affidavit This form is issued under authority of P.A. 415 of 1994. Filing is mandatory. This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or township where the property Is located within 45 days of the transfer. The information on this form is NOT CONFIDENTIAL. 1. Street Address of Property 2. County 3. Date of Transfer (or land contract signed) East Fifth Street Leelanau September 28, 2018 4. Location of Real Estate (Check appropriate field and enter name in the space below.) 5. Purchase Price of Real Estate , OO city O Township [X village $239,000.00 \ Joe \ la ad N f 6. Seller's (Transferor) Name Ls orthport Satori Corporation, a Michigan Corporation 7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 8. Buyer's (Transferee) Name and Mailing Address PIN. This number ranges from 10 to 25 digits. It usually includes hyphens and sometimes includes letters. It Is John P. Hanley and Paige L. Hanley on the property tax bill and on the assessment notice, 30650 Jackson Rd Chagrin Falls, OH 44022 45-042-150-001-01 9. Buyer's (Transferee) Telephone Number Items 10-15 are optional. However, by completing them you may avoid further correspondence. 10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business Interest. See Page 2 for list. J Land Contract [J Lease 0 Deed J other (specify) 11. Was property purchased from a financial Institution? 12. Is the transfer between related persons? 13. Amount of Down Payment O yes 0 No J Yes O No 14. If you financed the purchase, did you pay market rate of interest? 16. Amount Financed (Borrowed) ves 0 No EXEMPTIONS Certain types of transfers are exempt from uncapping. If you believe this transfer is exempt, indicate below the type of exemption you are claiming. If you claim an exemption, your assessor may request more information to support your claim. Transfer from one spouse to the other spouse. Change in ownership solely to exclude or include a spouse. Transfer between certain family members *(see page 2). Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires). Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained by transferor ** (see page 2) Transfer to effect the foreclosure or forfeiture of real property. Transfer by redemption from a tax sale. Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust. Transfer resulting from a court order unless the order specifies a monetary payment. Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse). Transfer to establish or release a security interest (collateral). Transfer of real estate through normal public trading of stock. Transfer between entities under common control or among members of an affiliated group. Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed. Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed. Transfer of land with qualified conservation easement (land only - not improvements). , Other, specify: 0000000000000 O oOooo CERTIFICATION | certify that the information above is true and complete to the best of my knowledge. Printed Name ohn P. Hanley and Paige L. Hanley = Ory
Page 15
v For Official Assessing Use Only 3) REC'D fra Leelanau County STATE OF MICHIGAN FREE BE Dorothy M. Miller Register of Deeds REC'D LEELANAU COUNTY RECORDED 2018 OCT 8 4:47PM October 09, 2018 11:00 AM Liber 1342 Page 612-618 oh 2P FEE: $30.00 INTRA DM Liber 1342 Page 612 #2018005801 WARRANTY DEED KNOW ALL MEN BY THESE PRESENTS: That Satori Corporation, a Michigan Corporation, Whose address is 8349 Ridge Moor Ct., Grand Blanc, MI 48439, convey(s) and warrant(s) to John P. Hanley and Paige L. Hanley, husband and wife, Grantee(s), Whose address is 30650 Jackson Rd, Chagrin Falls, OH 44022, the following described premises: For the Full Consideration of ***Real Estate Tax Valuation Affidavit Filed*** Land situated in the Village of Northport, County of Leelanau, State of Michigan, described as follows: Parcel "1A" Situated in the Village of Northport, County of Leelanau, State of Michigan: That part of lot 1 of Assessor's Plat No. 2 of the Village of Northport according to the plat thereof, as recorded in Liber 2 of Plats, Page 44, all in Section 34, Town 32 North, Range 11 West, Village of Northport, Leelanau County, Michigan and also any part lying between the East line of lot 1 of "Assessor's Plat No. 2 of Northport" and the water's edge of Grand Traverse Bay, described as follows: Commencing at the northwest corner of lot 1 of said Assessor's Plat No. 2; thence South 89 degrees 01' 00" East, 167.48 feet to the point of beginning; thence continuing south 89 degrees 01' 00" East, 153.44 feet along the North line of lot 1 to a point on the ordinary high water mark; Thence South 08 degrees 27' 18" West, 37.75 feet along said ordinary high water mark; thence South 00 degrees 49' 05" West, 31.47 feet along said line; Thence South 13 degrees 30' 11" East, 28.36 feet along said line; thence south 48 degrees 32' 18" East, 5.79 feet along said line ta the south line of said Lot 1; thence North 89 degrees 04' 05" west, 157.93 feet along south line of lot 1; thence North 00 degrees 16' 03" West, 100.28 feet to the point of beginning. Together with all riparian rights and subject to the rights of the State of Michigan of any portion of the land between the water's edge of Lake Michigan and ordinary high water mark as dictated under current state law. Commonly known as: East Fifth Street, Northport, MI 49670 Parcel ID No(s). 45-042-1 50-001-01v/4 This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and management practices which may generate noise, dust, odors and other associated conditions may be used and are protected by the Michigan Right of Farm Act,
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& mgmt of Tes. THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is Issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34¢, as amended. This Is a model assessment notice to be used by the focal assessor. FROM PARCEL IDENTIFICATION LEELANAU TOWNSHIP ATTN: ASSESSING DEPT PARCEL NUMBER: 042-150-001-01 POBOX338" NORTHPORT, MI 49670-0338 PROPERTY ADDRESS: 226 E FIFTH ST NORTHPORT, MI 49670 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principal Reside 100.00% HANLEY JOHN P & PAIGE L % Exempt As "Qualified Agricultural Property 00% 226 E FIFTH ST % Exempt As "MBT Industrial Personal™ 00% NORTHPORT, Mi 49670 % Exempt As "MBT Commercial Personal": 00% Exempt As "Qualified Forest Property” [7] Yes No Exempt As "Development Property: [7] Yes No LEGAL DESCRIPTION: PRT OF LOT 1 ASSESSOR'S PLAT 2 VILLAGE OF NORTHPORT COM NW COR SD LOT TH S 89 DEG 01' E 167.49 FT TO POB TH 8 89 DEG 01' E 153.44 FT TO NORTHPORT BAY TH § 08 DEG 27 W 37.75 FT TH S 00 DEG 49' W 31.47 FT TH S 13 DEG 30’ ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 (RESIDENTIAL-VACANT) PRIOR YEAR'S CLASSIFICATION: 402 (RESIDENTIAL-VACANT) PRIOR AMOUNT CURRENT TENTATIVE CHANGE FROM i PRIOR YEAR TO YEAR: 2023 AMOUNTYEAR: 2024 | CURRENT YEAR 1. TAXABLE VALUE: 510,400 535,920 25,520 2. ASSESSED VALUE: 510,400 678,400 168,000 3. TENTATIVE EQUALIZATION FACTOR: 1.000 . . 4. STATE EQUALIZED VALUE (SEV): 510,400 678.400 168,000 5. There WAS or WAS NOT a transfer of ownership on this property in 2023 WAS NOT 6. Assessor Change Reason(s): Market Adjustment, Market Adjustment The 2024 Inflation rate Muitiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: CHRISTY M BROW, MAAC 231-386-5138 ASSESSOR@LEELANAUTOWNSHIPMIL.GOV March Board of Review Appeal Information: BOARD OF REVIEW WILL BE HELD AT THE TOWNSHIP OFFICES. HEARINGS WILL BE HELD MONDAY, MARCH 11 TH FROM 1:00 PM TO 4:00 PM & 6:00 PM TO 9:00 PM AND TUESDAY, MARCH 12 TH FROM 9:00 AM TO NOON & 1:00 PM TO 4:00 PM. ALL
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Guidance regarding Form 1019, Notice of Assessment, Taxable Valuation, and Property Classification Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market vaiue. The Taxable Value number entered in the "Change from Prior Year to Current Year” Column, does not indicate a change in your taxes. The change in your tax bill is estimated above Line 1. State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value will be the same as your 2024 State Equalized Value. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value is calculated by multiplying your 2023 Taxable Value by 1.05 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease you Taxable Value. Your 2024 Taxable Value cannot be higher than your 2024 State Equalized Value. The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of Treasury's website at www.michigan.govitaxes. Click on the "Property Taxes" box, select "Forms and Instructions,” then click on "Board of Review" to obtain a "Petition to the Board of Review," Form 618 (1.4035). The denial of an exemption from the local school operating tax for “qualified agricultural properties" may be appealed to the local Board of Review, The denial of an exemption from the local school operating tax for a "homeowner's principal residence" may be appealed to the Michigan Tax Tribunal by the filing of a pefition within 35 days of issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib. Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. To claim a PRE, complete the "Principal Residence Exemption Affidavit" (Form 2368) and file it with your township or city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal residence.
Page 18
Michigan Department of Treasury
02/26/2024
618 (Rev. 11-12
01:27
PM
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
Ownar's Name (Please Print or Type)
Petitioner's Name (if Othar than Gwner. Please Print or Type}
HANLEY JOHN P
Township or City
County
LEELANAU
Leelanau
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 (Parcef code required. Property address & legal description optional)
:
042-150-001-01
PRT OF LOT 1 ASSESSOR'S PLAT 2 VILLAGE OF NORTHPORT COM NW COR SD LOT
TH S 89 DEG 01 E 167.49 FT TO POB TH S 89 DEG 01’ E 153.44 FT TO NORTHPORT BAY
TH § 08 DEG 27 W 37.75 FT TH S 00 DEG 40'W 31.47 FT THS 13 DEG 30' E28,36 FT TH S
228 E FIFTH ST
48 DEG 32’ E 5.79 FT TH N 89 DEG 04' W 157.93 FT TH N 00 DEG 16' W 100.28 FT TO POB,
Protested Item
Jo Assessed Value
4 Tentative Taxable Value
[J Classification
[0 Qualifed Agricultural
Property Exemption
1.
PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amaunt
Owner's Estimated True Cash Value
Tentative Taxable Value
Year
678,400
535,920
2024
2.
PROTEST OF CLASSIFICATION
(Complete this section for a request fo change the classification. The Board of Review must make their decision regarding classification in accordance
with section 211.34¢ of the Michigan Compilad | aws. 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 his year's assessment roll:
402
Classification should be: (Please chack one of the following)
I Agricutturat
[J Industrial
Climber Cutover
[7] Utility (Personal Property Only)
J Commercial
[1 Residential
Clpevelopmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exempllon from the 18 mills of focal schoo! 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 ORACT 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 is denied}
{Percent qualified agricultural exemption requested by Owner: (Enter 100 if full
fexemption requested}
4.
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value andlor classification andfor qualified agricultural property exemption.
SBE ATTALHED
POINTPage 19
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.
Petition Number
Parcel Code
042-150-001-01
1, ASSESSED VALUE
Disposition by Baard of Review. The Board of Review must state the reason for its action below.
Denied
I)
Assessed Value Changed From:
67 8,400
To:
|
|
Record of Vote - Board or three member committee of board
Chairperson: ives
[] no Ay
Member;
ves
[J no 1
Member:
1X ves
[7
n
Reason for Board Action:
~
i
.
Mew
conalrvetion
consist wih
market
vad ves,
f 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
{P.0.Box 30232, Lansing, Mi. 48808. Commercial Real, Industrial Real, Developmental Reat, Commercial Personal, Industrial Personat and Utility Personal Property may be
pprealed by May 31. Agricultura! Real, Residential Real, Timber - Cut Over Real, and Agriculiural Personal Property may be appealed by July 31. The petition must be filed on
fa Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.
Initials
2. TENTATIVE TAXABLE VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below,
x
Denied
[1
Tentative Taxable Value Changed From:
635,920
To;
Record of Vote - Board or three member committee of board.
Chairperson: Bq ves
7
no yA
Member:
5
ves
[7]
no
/2%4
Member:
IX
ves
0 no 17]
Initials
Initials
Initials
Reason for Board Action:
if you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by fifing a petition with the Michigan Tax Tribunal at
IP.0.Box 30232, Lansing, Mi. 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Properly may be
lappealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultura] Personal Property may be appealed by July 31. The petition must be filed
fon a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.govitaxtsib.
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[J
Denied
[J
Classification Changed From:
402
To:
Record of Vote - Board or three member committee of board.
i
:
YES
NO
H
YES
NO ———
Member:
YES
NO.
Chairperson:
[7]
[J
no —
Member:
[|
A
oe
[}
IH]
—
Reason for Board Action:
you disagrea with the decislon of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O 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.
[|
Exemption Request Denied
I} Exemption percent modified from
% To:
%
Record of Vote - Board or three member committee of board.
Chairperson: [J ves
[7] no
Member:
[1 ves
[I] no
Member:
[7] ves
[] No
initials
Initiates
initialsPage 20
RESPONDENT EXHIBITS Leelanau Twp., Assessing Dept. DOCKET # (S): 24-003393 DATE: 10/10/2024 042-150-001-01 EXHIBIT NO. DESCRIPTION # OF PGS Response Record Card & Sketch Val Sheet & Photos Aerial Pre-Construction & Post-Con Leelanau County Bldg/Permit List 2018 PTA & WD 2024 Change Notice 2024 MBOR 4035 NINN INNS Ww Exh List & Proof of Service wim[olololz[z[r [=~ |z[a["]m[o[o[=]>
Page 21
= STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SMALL CLAIMS John Hanley PETITIONER (S) \ MTT DOCKET #: 24-003393 LEELANAU TOWNSHIP RESPONDENT LEELANAU TOWNSHIP PROOF OF SERVICE Christy M Brow, MAAO, states that on 10/10/2024 a copy was served of all documents listed on the enclosed exhibit list relative to the above-mentioned docket # upon: Petitioner: John Hanley 226 E Fifth St. Northport, MI 49670 MTT Small Claims P O Box 30232 Lansing, MI 48909 LNA / Lean Christy M(Brbw, MAAO, R-8743 THIS RESPONSE IS ABSOLUTELY LATE. THIS WAS THE FAULT OF THE ASSESSOR. THIS ERROR WAS MADE DUE TO SEVERE AND CONTINUED COMPUTER ISSUES AT THE LEELANAU TOWNSHIP OFFICES.
Page 22
LEELANAU TOWNSHIP P.O BOX 338 NORTHPORT, MI 49670