Document_2026-09-21_102916.pdf

Eric Neville Petitioner V City Of Harbor Springs Respondent · 26-002514-TT

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Page 1

Ld 

Ld 

City of Harbor Springs 

160 Zoll Street 

| P.O. Box 678 

Harbor Springs, Michigan 49740-0678 

www.cityofharborsprings.com 

(231) 526-2104 

From: 

Jeff Grimm 

Assessor, City of Harbor Springs 

To: 

March Board of Review petitioners 

Re: 

2026 March Board of Review 

Included with this note is the petition submitted to the City of Harbor Springs March Board of Review 

(MBoR). there is limited space on the petition form for the MBoR to properly describe the reasoning for 

their actions, so I thought it would be beneficial to include this note to help describe the process that the 

MBOoR utilized in review of your petition and their decisions. 

Please be assured that whether you submitted a petition in writing or appealed in person, the same level 

of review was provided by the MBoR members. 

Regarding Assessed Value, the MBoR members reviewed pictures and sketches of the property being 

petitioned, and then reviewed the map of sales provided to find nearby properties that had sold. 

They 

compared sizes of lots, square footage of structures, and other amenities that might account for differences 

between the properties. following that review, the MBoR made their decisions to either affirm the assessed 

value and deny the petition, or to adjust the assessed value to better align with the nearby sales. 

Regarding Taxable Value, the MBOoR is held to the same formula used to calculate Taxable Value as the 

local Assessor and other state and local municipalities. 

If you still have questions regarding anything assessment related, please contact me. 

Jeff Grimm 

| 

assessor @cityofharborsprings.com

Page 2

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 

51-15-13-203-063 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

a 

Assessed Value Changed From: 

s 

To: 

| 

i 

Record of Vote - Board or three member Er of board 

Chai 

H 

5 

YES 

N 

i 

airperson: 

Kl ves 

[7] no 

: 

Member: 

[¥ 

[J 

no 

(lL 

Member. 

COves 

Ovo 

Reason for oe Action: 

X 

9 

Badr, y Orga. PY SROEywy, 

if 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 

'0 Box 30232, Lansing, MI 48808. Commercial Real, Industrial Real, Developmental Real, 

mercial Personal, Industrial Personal and Utility Personal Property may be 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

=] 

Denied 

[| 

Tentative Taxable Value Changed From: 

310.400 

To: 

(See attached L-4035A) 

Record of Vote - Board or three member commities of board, 

Chairperson: 

[J ves 

[J 

no 

Member: 

[7] ves 

[7] 

no 

Member: 

[7] ves 

[J no 

Initia's 

Initials 

Initials 

Reason for Board Action: 

1 $ou disagras with the decision of the Board of Review regarding tentative taxable valus, you may appeal thet decision by fing 

@ petiton wit the Michigan Tax Tribunal at 

5 

Real, Commercial Personal, Industrial Personal and Utiity Personal Property may be 

ppealed by May 31. Agricultural Real, Residential Real, Timber - Cutover Real, and Agricultural Personal Properly may be appealed by July 31. The pation mut be 

Ji 

on 

Michigan Tax Tribunal form or 

a form approved by the Michigan Tex Tribunal, Michigan Tax Tribunal forms are avaiable at www.michigan.gavitaxirib, 

Disposition by Board of Review. The Board of Review must stale the reason for its action below. 

[J 

enied 

[CJ 

Classification Changed From: 

401 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: [] ves 

[J no 

Member: 

[J] ves 

[J] 

no 

Reason 

for Board Action: 

Member: 

[] ves 

[] No. 

Initials 

Initials 

Initials 

1 you disagree 

with the decision of the Board of Review regarding classification, 

you may appeal by sending Form 2167 to the State Tax Commission, PO Box 3047+, 

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. 

[J 

Exemption Request Derjed 

[CJ 

Exemption percent modified from 

% To: 

% 

Record 

of Vole - Board or three member commiites of board. 

Member: 

[J] ves 

[J no 

Member: 

[J ves 

[] 

n 

Chairperson: 

YES 

NO 

0. 

rpel 

O 

O 

Tee 

Initials 

Initials 

Reason 

for Board Action; 

5. ADJOURNMENT 

Date of Final Adjournmant of Board of Review 

2 \2-~200L 

Board of 

Date 

Big: = oe NEAT 

2=\2-222L

Page 3

of Treasury

818

12:25

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

unless you first protest to the Board of Review, except when the property Is classified as commercial real, industrial real, or developmental real. You may

not appeal property classification to the State Tax Commission unless you first protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Owner's Name (Please Print of Type)

[Petitioners

Name (If Other than Owner. Please Print or Type)

ARBOR VIEW COTTAGE LLC

Township or City

County

Vear of Appeal

HARBOR SPRINGS

Emmet

The undersigned protests the assessed value and/or the tentative taxable value andlor the property classification andlor the qualified agricultural property exemption of

the following described property:

Property Identified (Parcel code required. Property address & legal description optional) :

51-15-13-203-063

J.C. GLENN'S B PLAT. cou xe a3 L Ss lg wor SE COR OF LOT 4, W132 FT,

N69 FTE

Bis

OR ST

132 FT, S69

T35N,

REW.

Protested Item

[1 Assessed Value

[J Tentative

[] Taxable Status

[J Classification

Qualifed Agricultural

Taxable Value

(exemption)

Property Exemption

1. PROTEST OF ASSESSMENT

Compl this section for a protest of assessed value , including assessed value changes ‘associated with exempt status and denled or late filed personal

property forms.

Assessed Amount

Owners Estimate of True Cash Value (Market Value)

310,400

2. PROTEST OF TAXABLE VALUE

REASON:

value ofLosses

Value of Additions

Poverty Exemption

~~ [J

Uncapping %

3. PROTEST OF CLASSIFICATION

ormpiats Ts secon Tor

& request io changs he ciassMcallon. The Board of Review must make llr decision rogarding dassificaion In accordance wih section 241. 4c

of 19

an wo

one

et particular classification has on that property's status as 8 homeowner's principal residence

property.

Ciasstiication of property on this year's assessment roll:

401

Classification should be: (Please check ane of the following)

Agricultural

[ Industrial

[J Timber Cutover

[J utility (Personal Property Only)

O commercial

[J Residential

Opevelopmental

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY

the assessor has denled or

percentage of the examption

‘mills of local

tural property,

y appeal

action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY

TO CONSIDER OR ACT 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 la denled)

‘qualified agricultural exemption requested by Owner: (Enter 100 if full

xemption requested)

REASON FOR PROTEST

Stata reason(s) Tor protest of assessed value andlor

the tentative taxable value and/or classification andlor qualified sgricufiural properly exemption.

CERTIFICATION

Signature 8 )

(

Data

Prion Number

Address

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