American Towers LLC (site 205566B).pdf
American Towers LLC Site 205566B, Petitioner V Township Of Hudson, Respondent · 25-002634-TT
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RECEIVED Dyer x JUN 08 2025 MICHIGAN STATE OF MICHIGAN TAX TRIBUNAL 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.1. Last Name/Company Name American Towers LLC. (site 205566B) Mailing Address (No., Street, P.O. Box or Rural Route) P O Box 723597 City or Town State ZIP Code Atlanta GA 31139 Teer 1 51073201 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) bwornat@bdo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name Brent Wornat Firm Name (if any) TranImtosh0h 2e020125-1 06742/25 BDO USA Chik: 2163070 ut: $250.00 Mailing Address (No., Street, P.O. Box or Rural Route) 1D: AMERTCAN TOWER 2929 Allen Pkwy., Floor 20 City or Town State ZIP Code Houston = = Telsphahe/ Number. 713-407-3201 Email Address (do not enter unless you want MTT to send all correspondence via email) bwornat@bdo.com 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 **f 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] 3560 Pearl St. , Clayton, MI 49235
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STATE OF MICHIGAN GOVERNOR LANSING Section 4: Issues Being Appealed (check all that apply) GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA DIRECTOR G4 True Cash and Taxable Value [J Poverty Exemption [J Taxable Vaiue Only (calculation) [J Disabled Veterans Exemption [J uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [O Exemption from Taxation (other than the denial of a [1 Ctassification Principal Residence or Qualified Agricultural Exemption} Section 5: Explain the Reason for this Appeal Site may be a duplicate location with HD5-113-4050-00 Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? [mm] Yes No if Yes, check which BOR you attended AND attach the BOR decision: [i] March [I] July [I] December If No, check the applicable reason(s): [A Not required to attend (} Assessment Change Notice was not received by Petitioner [I] 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 m] Appealing within 36 days of receipt of Notice of Uncapping
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel tdentification Number:
HD5-901-0940-00
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:
14,700
Current Taxable Value as established by the BOR:
14,700
What do you believe is the fair market value (also known as True Cash Value)?
0.00
Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value,
0.00
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)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one)
What do you believe is the property’s classification?
Real
Personal
{check one}
[m
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?Page 4
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? [J Yes [4 No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes [4 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 $Over $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/Auttiorizédi Representative’s ys Sg IE” £5 T Isl
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Michigan Department of Treasury, 1019 (Rov, 10-24) 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 183, Sec. 211.24 (c) and Sec.211.34¢, as amended. This Is a model assessment notice lo be used by the local assessor. FROM HUDSON TOWNSHIP ASSESSOR PARCEL IDENTIFICATION 6440 CENTENNIAL RD y 402° PARCEL NUMBER: HD5-901-0940-00 TECUMSEH, MI 49286 q0> PROPERTY ADDRESS: 3560 PEARL ST KY <Q CLAYTON, MI 49235 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT CA \ ) o PRINCIPAL RESIDENCE EXEMPTION AMERICAN TOWER CORPORATION 0 (© WW % Exempt As "Homeowners Principal Residence": .00% PO BOX 723597 > 9% Exempt As "Qualified Agricultural Property"; .00% ATLANTA GA 31139 NS Rox 9% Exempt As "MBT Industrial Personal”: .00% af ae™ 9% Exempt As "MBT Commercial Personal": 100.00% Exempt As "Qualified Forest Property": I Yes No Exempt As "Development Property": [J Yes No LEGAL DESCRIPTION: iF W pyres PERSONAL PROPERTY p > ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 251 Com. Personal PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 251 Com, Personal PRIOR AMOUNT CURRENT TENTATIVE CHANGE TR YEAR: 2024 AMOUNT YEAR: 55 CURRENT YEAR 1. TAXABLE VALUE: 14,700 14700 0 2. ASSESSED VALUE: ayo] 14700] i} 0 3. TENTATIVE EQUALIZATION FACTOR: 1.000 § R EER 4. STATE EQUALIZED VALUE (SEV): 14,700 14,700 0 5. There WAS or WAS NOT a transfer of ownership on this prope ty in2024 WAS NOT 6. Assessor Change Reason(s): Zeer Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: RACHELE WILLIAMS (517) 759-6228 Emall Address: CGRMM3@AOL.COM MARCH 11TH : 2:00PM-5:00PM AND FROM 6:00 PM - 9:00 PM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: BOARD OF REVIEW FOR HUDSON TOWNSHIP WILL MEET ON THE FOLLOWING DAYS AT THE TOWNSHIP HALL: MARCH 13TH: 9:00AM-12:00 PM AND FROM 1:00 PM — 4:00 PM
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