Wohlscheid.pdf

Nancy L Wohlscheid Petitioner V Township Of Boston Respondent · 26-003794-TT

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RECEIVED



 AUG 0 4 2028

 GAN TAX TRIBUNAL

 MICHY



 STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS

 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) 277(3), you MUS T 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 ML Last Name/Company Name

 Nancy L Wohlscheid



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

 8540 Springbrook



 City or Town State ZIP Code

 Portland Mi 48875



 Telephone Number Fax Number

 517-526-1058



 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

 First Name Mi. Last Name



 Firm Name (if any)



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



 City or Town State Z{P Code



 Telephone Number Fax Number



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



 Section 3: Subject Property Information

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

 parcels areyou | [7] vest [J No=

 appeating? *If yes, use a multiple parcel form for information regarding any contiguous parcels.

 ) **1f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted,

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS

 GOVERNOR LANSING DIRECTOR



 Section 4: Issues Being Appealed (check al that apply)



 £7 True Cash and Taxable Value [J Poverty Exemption



 {0 Taxable Value Only (calculation) {1 Disabled Veterans Exemption



 Uncapping of Taxable Value [O eligible Manufacturing Personal Property {ESA}



 {1 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

 Please see attached letter.



 Section 6: Jurisdictional Issues

 Year(s) you are appealing:

 One

 Did you protest the assessment at a Board of Review (BOR)? [4 Yes [No

 f Yes, check which BOR you attended AND altach the BOR decision: [id March [J suty {J December



 if No, check the applicable reason(s):

 O Not required to attend



 Assessment Change Notice was not received by Petitioner



 [] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS

 GOVERNOR LANSING DIRECTOR



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

 Parcel {dentification Number:

 34-020-050-000-060-00



 Classification of Praperty:

 Real Personal (check one}

 O



 Agricultural Commercial Industrial Fosenti Timber-Cutover Devefopmental Utility (check one)

 WA

 Current Assessed Value (also known as State Equalized Value) as established by the BOR:

 418,400



 Current Taxable Value as established by the BOR:

 363,213



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

 690,000



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

 345,000



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

 286,350



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



 Parcel Identification Number:

 34-020-050-000-060-00



 Current Classification of Property as established by Board of Review:

 Real Personal {check one)

 0

 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one)



 What do you believe is the property's classification?

 Reali Personal (check one)



 Agricultural Commercial Industrial Reg Timber-Cutover Developmental Utility (check one)

 i

 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 ORLENE HAWKS

 GOVERNOR LANSING DIRECTOR



 Fee Information

 Does the subject property have a Principat Residence Exemption of at least 50% as of the date of the filing of this petition?



 [ves [Jno



 Are you appealing ONLY the denial of a Poverty Exemption?



 [ll] 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 appeating 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 wili 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 $126.00

 $100,000.01 to $500,000.00 $200.00

 $Over $500,000.00 $300.00



 if your property is NOT residential property (see MCL 206.762) and

 the State Equalized Value or Taxable Value in contention is: Filing Fee is:



 $100,000.00 and under $250.00



 * Plus $26.00 for each additional parcel, as indicated above.



 I 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 Tribunat petition must be filed.



 Signature “required

 Petitioner or Attorney/Authorized Representative’s Signature:

 il {2% hitachad

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR



 PAPER FILING INSTRUCTIONS FOR

 VALUATION/EXEMPTION/CLASSIFICATION APPEAL



 Follow these instructions for filing this small claims petition. For any questions that are

 not answered in these instructions, see the Tribunal’s website at

 www. michigan.gov/taxtrib or contact the Tribunal at 517-335-9760.



 Mail the completed form and filing fee (if one is required) to: Michigan Tax Tribunal,

 P.O. Box 30232, Lansing, MI 48909.



 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or

 entity filing the appeal.



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

 Petitioner does not have to be represented by an attorney or authorized representative

 to file an appeal with the Tribunal. If Petitioner is represented, provide all contact

 information for the attorney or authorized representative. If Petitioner elects to have an

 attorney or authorized representative, only the attorney or atithorized representative will

 receive notices and documents from the Tribunal.



 IMPORTANT: If the contact information for Petitioner, or the attorney or authorized

 representative, if listed, includes an email address, the Tribunal will use that email

 address to electronically serve all future documents issued by the Tribunal. A request by

 Petitioner or Petitioner's attorney or authorized representative to opt out of electronic

 service once an email address is provided must be made in writing.



 Section 3: Subject Property Information:

 + How many parcels are you appealing: List the number of parcels under

 appeal.

 «Are they contiguous or adjoining: If multiple parcels are being appealed,

 indicate whether the parcels are adjoining. If multiple parcels are being appealed,

 a separate petition must be filed for each non-adioining parcel being appealed.

 * Property Address: Provide the address of all properties being appealed.

 * Taxing Authority: Provide the name of the city OR township (not both) where

 the property is located.

 » County: Provide the name of the county where the property is located.



 Section 4: Issues Being A

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS

 . GOVERNOR LANSING DIRECTOR



 Section 6: Jurisdictional Issues:

 Year(s) you are appealing: List the tax year(s) being appealed. If more than one

 year is being appealed, explain the reason(s).

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

 whether Petitioner protested the assessment to a BOR.

 If Yes, check which BOR you attended: Check which month Petitioner

 attended the BOR.

 If No, check the applicable reasons: If Petitioner did not attend a BOR, indicate

 why you did not attend.

 Did you request a Poverty Exemption at the BOR: Indicate whether Petitioner

 requested a poverty exemption at the BOR.

 If Yes, check which BOR considered your application AND attach the BOR

 decision: If Petitioner requested a poverty exemption at a BOR, indicate which

 month the exemption was requested at the BOR.

 If No, explain why: If Petitioner did not request a poverty exemption at a BOR,

 explain the reason(s) the poverty exemption was not requested at a BOR.



 Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels,

 if necessary. True cash value is the property's “usual selling price” or market price.

 Taxable Value is the lesser of the property's State Equalized Value or its capped value.

 Taxable value may only increase by the rate of inflation or 5% (whichever is less) in a

 given year, unless there are additions to the property.



 Parcel Identification Number: Each parcel number being appealed must be

 listed.

 Classification of Property: Check the classification of the property being

 appealed.

 Current Assessed Value (also known as State Equalized Value) as

 established by the BOR: Provide the current state equalized value (which is

 50% of the true cash value), for the year(s) under appeal. (NOTE: this

 information can be found on the Notice of Assessment or from the decision of the

 BOR).

 Current Taxable Value as established by the BOR: Provide the current

 taxable value, for the year(s) under appeal. (NOTE: this information can be found

 on the Notice of Assessment or from the decision of the BOR).

 What do you believe is the fair market value: List what Petitioner believes is

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS

 GOVERNOR LANSING DIRECTOR



 « If you believe the Taxable Value differs from your contention of Assessed

 Value, enter your contention of Taxable Value: List Petitioner's belief of the

 taxable value of the property for each tax year at issue.



 *If a parcel is being appealed for multiple years, provide the information for each year,

 for each parcel under appeal. Use a separate sheet of paper, if necessary.



 Section 8: Classification Information

 + Parcel Identification Number: Each parcel number being appealed must be

 listed.

 + Current Classification of Property as Established by BOR: Check the

 classification of the property being appealed.

 + What do you believe is the property’s classification: Check what you believe

 the classification of the property is.

 » If improved property, how is the property currently being used: Explain the

 current use of the property.

 « [If improved property, for what use was the property designed: Explain what

 the property was designed to be used for.



 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: If the property at issue has a

 principal residence exemption of 50% or more at the time of the filing of the

 petition, no fee is required.

 s Are you appealing ONLY the denial of a Poverty Exemption: There is no fee

 for filing a poverty exemption appeal. However, if you are filing both a valuation

 and poverty exemption appeal, you must still pay the filing fee due for the

 valuation portion if you answered “no” to the question above.



 Use the chart on the petition form to determine the fee. Add $25 for each additional,

 adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is

 more than one adjoining parcel under appeal, use the parcel with the highest State

 Equalized Value or Taxable Value in contention for the base fee. If filing multiple

 petitions, a separate payment must be made for each individual appeal or petition.

 Checks, money orders, or other draft payments must be made payable to the State of

 Michigan.

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS

 . GOVERNOR LANSING DIRECTOR



 REMINDERS:



 Pursuant to TTR 277, Petitioner shall provide the Tribunal a copy of the notice or

 action taken by the local board of review or other unit of government.



 You must submit the original, signed completed petition form to the Tribunal. You

 should also keep a copy for yourself.



 Multiple Parcel Attachment to Petition Form: Only use this form if you are appealing

 multiple contiguous (adjoining) parcels in the same appeal. Additional copies of this

 form can be used, as needed. If you are appealing only one parcel, disregard this form.

 See above instructions on Valuation Information for Each Parcel under Appeal.



 It is your responsibility to provide the Respondent (i.e., unit of government) or

 Respondent's attorney or authorized representative, with a copy of any attachments

 submitted with the petition form. The Tribunal will not forward a copy of any attachments

 to the respondent (i.e., opposing party). TTR 287 states that failure to provide the

 copies to the respondent at least 21 days in advance of the hearing may result in

 the exclusion of the attachments.



 The respondent will have an allotted period of time to respond, after which time the case

 will be ready for a hearing. The Tribunal will send a notice of hearing to the parties no

 less than 45 days in advance of the hearing. To check the status of your appeal, visit

 our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.

July 18, 2026



To: Michigan Tax Tribunal



Regarding: 8754 Archer Landing, Clarksville, Ml



PIN: 34-020-050-000-060-00



Attached you will find a copy of my Property Tax Appeal Petition Form from 2025 as well as



my June 1, 2025, letterto the Michigan Tax Tribunal. In addition, you will see a picture of the



two walls left standing on the portion of the cottage being remodeled. Pictures on the tax



website do not show these walls standing because the walls had fallen by the time the

assessor took pictures. Archer Landing is onthe side of the lake which receives the most



wind and many times, especially in the cooler months, the wind is very strong. | will not



repeat why my husband, Brian, and | remodeled our cottage; you can read the june 2025



letter. As a reminder, our building permits were listed as residential alteration and new



construction. The new construction was an attached garage with two bedrooms and a



bathroom above the garage. The footprint of the cottage has not changed...it stayed at 1446



square feet, the same as the 1960’s original footprint. | do have a partial new build of 810



square feet above the attached garage.



Something | would like to bring to your attention is the ten-foot drainage easement from the



road to the lake between my property (8754 Archer) and my neighbor’s property (8742



Archer). The easement has four drains, and the pipe runs through the seawall. This affects



15% of each of our properties which means the property is unusable.



Over the course of the last year, | studied the taxes of other new builds on Morrison Lake



and tried to understand differences in assessed values, taxable values, true cash values



and taxes per square foot. Listed below are inconsistencies that should be explained



and/or corrected.



 1) 6406 Dausman Park {2025 new build on empty lot) has an assessed value of

 $498,600 with 3,324 square feet. These numbers amount to $300.00/sq. ft. My

property was built four years ahead of 6406 Dausman. Taxation should be a fair,



 calculable process. Clearly this is not the case.



- ‘ 2) 8866 Breezy Point (2024 tear-down and 2024 new construction) has an assessed



 ’ value of $302,600 with 2,296 square feet (40 square feet more than mine)

 amounting to $263.58. 8866 Breezy is $126.04/sq. ft. less than my property and



 one year younger. This property’s grade is C +10. Looking at the newest four



 builds on Archer Landing and even the 6406 Dausman Park build, 8866 Breezy is



 what | would call and “outlier.”



 3) My property taxes for 8754 Archer Landing state my foundation is 2,256 square



 feet. This is incorrect. My foundation is still the same as it was in the original



 1960’s cottage which is 1,446 square feet. The same footprint as | have been



 explaining for over a year.



 4) Our cottage’s resale value will more than likely be less because it is set up for



 handicap accommodations and will not appeal to most people.



 In conclusion, | am asking you to recognize the two standing walls and the exact same



 footprint with the addition of the new build square footage of 810 square feet. This project



 was done to accommodate my severely handicapped husband’s needs both inside the



 cottage and outside the cottage. Property taxes for handicapped people must be reviewed



 in a more compassionate way when quality of life is at stake inside and outside of their



 homes. | am also asking you to review the points above because my cottage should not be



 taxed at the highest cost per square foot of so many new builds in this area.



 Nancy Wohischeid



 517-526-1058

7/29/26, 11:59 AM IMG_0516.jpeg

MARY LAMPHERE, BOSTON TWP TREAS 2026 Summer Tax Bill DUEBill #: DATE: 09/14/202601913

 rtd ToD 050100 960.90" Mort Code:

 SARANAC Mi 48881

 (616) 642-6636 EXT. 1 Property Address- Total Due: § 3,838.00

Parcel & tax information is also available at; 8754 ARCHER DR

www.ioniacounty.org *Postmarks will not be accepted.

 CLARKSVILLE, Mi 48815 Penalty & Interest applies {see below

 for detaiis).

 34-020-050-000-060-00



 WOHLSCHEID, BRIAN L & NANCY L TRUST

 ‘8540 SPRINGBROOK LN

 PORTLAND MI 48875



 ON 9-15-26 A 1% INTEREST PER MONTH WILL BE ADDED TO ANY UNPAID BALANCE.

 TAXES ARE PAYABLE TO BOSTON TWP. TREAS. UNTIL 3-1-27. ON 3-2-27 PAY TO IONIA

 COUNTY TREASURER- ADD'L. FEES WILL BE ADDED.



 TAXING UNIT MILLS TAX Taxable Value: 362,749

 STATE TAX 6.00000 2,176.49

 COUNTY OPER 4.47560 162351 sev value: 439,500



 School: 34080

 LAKEWOOD PUBLIC SCHOOLS

 Class: 401

 RESIDENTIAL-IMPROVED



 TOTAL MILLS LEVIED 10.47560 PAYMENTS MAY BE MAILED PLEASE ALLOW 2 WEEKS

 FOR POSTAL SERVICE, OR VISIT THE OFFICE ON

 Subtotal $ 3,800.00 WEDNESDAYS OR DROP IN MAIL SLOT AT ENTRANCE OR

 Admin Fee $ 38.00 PAY ONLINE AT BOSTONTWP.ORG BY 9-06-2026.

 TOTAL AMOUNT DUE $ 3,838.00 RECEIPTS WILL NOT BE MAILED UNLESS REQUESTED.

 TO CONFIRM RECEIPT OF PAYMENT PLEASE VISIT

 Approx. # of Acres (if available): 0.22 WWW.IONIACOUNTY.ORG. TREASURER'S HOURS:

 WEDNESDAYS 9AM-4PM, AND SEPTEMBER 14TH 9AM-

 5PM.

 ATTN: ALL TAXPAYERS WITH ESCROW ACCOUNTS - Please contact

 your mortgage company to ensure your taxes are paid. Payment ASSESSING QUESTIONS SHOULD BE DIRECTED TO:

 should be made directly to treasurer's name & address as shown E-MAIL: KLEINASSESSING@GMAIL.COM

 KLEIN ASSESSING 11045 W 6TH ST on this tax bill.

 FOWLER, M1 48835

 Owner's Name: ~L~ 2026 Summer Tax Bill ~~ 34:020-050:000-060-00~~

 WOHLSCHEID, BRIAN L & NANCY L TRUS

 -Property Address- TAXPAYER NOTE: Deferment forms are

 Contact your treasurer at: available from your township treasurer and 8754 ARCHER DR

 MARY LAMPHERE, BOSTON TWP TREA must be filed annually (no exceptions) on or CLARKSVILLE, MI 48815

 30 N CENTER ST before September 15th. NOTE: Your tax

 DUE DATE: 09/14/2026 FOBOX 35 MI 48881 receipt is not considered paid until your

June 1, 2025



 To: Michigan Tax Tribunal



 Regarding: 8754 Archer Landing, Clarksville PIN:



34-020-050-000-060-00



At the local tax review board, my husband Brian and | had two concerns: 1) we were being taxed



 for 700 square feet that did not exist, and 2) we were being taxed for new construction on the



 portion of the residence in which we did not change the square footage; in other words, we

 kept the same footprint. This was not new construction, nor did we make additions to the



original footprint. We used the same footings (1,446 square feet) of our original cottage, and



our building permit was listed as residential alteration and new construction. The new



construction (810 square feet) consists of an attached garage with two bedrooms and a

bathroom above the garage. The response from our assessor resulted in 1) 700 square feet



being removed and 2) no answer regarding the residential alteration.



Before we began our project, we spoke to our assessor explaining we were not changing the



footprint of the original floor plan, and we were leaving one wall which turned into two walls,



please reference Michigan Statute: MCL 211.27(2). We left two walls because we had



Consumers Energy meters on each wall. Unfortunately, strong winds took the walls down before



the assessor could see them in place, please reference Michigan Statute: MCL 211.34d(b). We

have photos of the two walls before the wind struck. The purpose of leaving the footprint the



same was to keep our cottage a manageable size and property taxes reasonable. It is important



for you to know why we added new construction of an attached garage with two bedrooms and



a bathroom on the second floor; it is because my husband, Brian, is confined to a wheelchair



and he needs a spacious and functional bathroom on the first floor.



We have owned this residence since 1995 and raised our children in it during summer months.,

We made minor changes to our cottage several years ago, working within the constraints of the



floor plan because my husband, Brian, has multiple sclerosis, diagnosed in 2011. Currently, he

is a tri-pelagic with only one functioning arm and we are so grateful because he can operate his



battery-operated wheelchair. Battery-operated wheelchairs take up a lot of space and require

The bedroom was so small we needed the overhead lift for Brian's hospital bed because a Sit-



 to-Stand or Hoyer Lift would not fit in the room. All our efforts were useless, and we knew we

 needed a new floor plan or we would have to sell. Since our original retirement plans were

_ washed away with the fastmoving symptoms of MS, we knew we could still have a good quality-



 of-life retirement if we adapted the floor plans of our cottage.



 The concrete basement and square footage of the original footprint did not change. We ran into

 trouble with the crawl space walls because the blocks were crumbling. The floor joists were in



 bad shape because we had an infestation of Powderpost Beetles. The floor joists were



 compromised by the infestation and in case you do not know this, a battery-operated

 wheelchair weighs over 300 Ibs., not including my 6’2” inch husband who weighs close to 300



 Ibs. After the infestation we had approximately 30 floor jacks in the crawl space for our own



 peace of mind to keep Brian safe.



 Our current floor plan provides us with a wheelchair functional bathroom, we made a “zero-



 entrance” meaning there is no ramp into the cottage. Ramps are always a safety concern. This



 also means we have more concrete than the average home. We have concrete around the



 entire cottage so that the wheelchair is not on uneven ground. We have a long sidewalk down

 to the wide dock so the wheelchair does not have to be on uneven ground. The concrete also



 gives him a little more freedom on the property. Again, it all relates to safety and quality of life.



 People in wheelchairs are limited in so many ways, and a little bit of extra roaming room goes a



 long way with mental health and a little independence.



 We ask you to please use the discriminatory aspect of assigning taxes not only in our tax appeal,

 but also in all other disabled homeowners’ situations where new and better floor plans are a



 necessity for the disabled person and their caregivers. We sincerely hope granting grace to the

 disabled, who must make quality of life changes, becomes a new normal in the property tax



 profession.



 Thank you.



 Nancy Wohlscheid

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