Spalding.pdf

D Andrew Spalding, Petitioner V Township Of Porter, Respondent · 25-003626-TT

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RECEIVED 

AUG 0 8 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 

ML 

Last Name/Company Name 

D. Andrew 

Spalding 

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

15312 Fox Run Trail 

City or Town 

State 

ZIP Code 

Mishawaka 

IN 

46545 

Telephone Number 574-51 4-3441 

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

dspalding@maylorber.com 

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

1 

First Name 

M.L 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Emall 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? 

parcels are you | [7] ves* 

No** 

appealing? 

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

qi 

**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] 

65331 E. Peninsula Dr., Cassopolis, MI 49031

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed check 

all that apply) 

True Cash and Taxable Value 

OO Poverty Exemption 

Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

[| Uncapping of Taxable Value 

[ 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 

Our home was destroyed by fire on November 8, 2022. 

It was about a 950 square foot 

home. We rebuilt. The new house is about 1,750 square, not counting the basement and 

screened-in porch. 

But for the fire, we would not have rebuilt a new home. Although we 

built a larger home, it seems the leap in taxes (About $4,400 to about $9,500) is a 

disproportionate increase under the circumstances. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[HW] No 

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

March 

0 July 

m} December 

if No, check the applicable reason(s): 

Not raquired to attend 

Assessment Change Notico was not racelved by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, incfude explanation In Section 5) 

J Appealing within 36 days of State Tax Commission Order

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 Identification Number: 

14-120-055-098-00 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Deveepmental 

Utility 

(chack one} 

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

359,100 

Current Taxable Value as established by the BOR: 

211,344 

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

Not sure how to calculate. 

Multiply the True Cash Value hy .6 and enter here. This is your contention of Assessed Value. 

See above 

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: 

14-120-055-098-00 

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? 

Reat 

Parsonal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If improved property, how Is the property currently being used? 

As a home/vacation home, 

If improved property, for what use was the property designed? 

Same as above.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property hava a Principal Residence Exemption of at feast 60% as of the date of the filing of this petition? 

0 Yes 

No 

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

[1 ves 

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 tho State Equalized Value or Taxable Vaiue in contention. 

if you are appealing more than one 

parce, 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 proporty (see MCL 206.762) and 

the State Equalized Value or Taxable Value In contention is: 

Filing Fee ls: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

§O0ver $600,000.00 

$300.00 

if your property is NOT residentlal 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. 

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