Deceuninck.pdf
Kenneth A Deceuninck Petitioner V Township Of Elk Rapids Respondent · 26-001299-TT
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RECELVED APR 28 2026 om TERS TranInfosd606 26114686-1 04/22/26 : 4 2 00 MICHIGAN TAX TRIBUNAL i Fe STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this 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 Keer I |" Bele uz Mailing Address (No., Street, P.O. Box or Rural Route) - 72 os/EX pb ity or Town State ZIP Code — META MON A MT YY FY5S Telephone Number a Pe ’ 5g6 704 $735 Email Address (do not enter unless you want MTT to send EE via email) KDE CEUNZIANC drs CoA Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? [1 vest [J No / **If No, you must file separate appeals for each parcel Property Address (No., Street) 3/ 2 Pri
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check all that apply) I] True Cash and Taxable Value [J Taxable Value Only (calculation) [| Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal CURLENT SEV szz75 7 GE Af ACCURATE 4 UE, PuReddsed For YE o0. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [Z] Yes OJ No If Yes, check which BOR you attended: a March [| July [Hl] December If No, please check the applicable reason(s): 0 Not required to attend O 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 [| Appealing within 35 days of receipt of Notice of Uncapping O Other
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the muttipte parcel form for additional, contiguous parcels. Parcel Number: DE = H3-010 — /79 - of Classification of Property: Real] Personal [1 (check one) Agricultural (J ~~ Commercial & Industrial [1 Residential (J Timber-Cutover [1 ~~ Developmental C1 Utility [1 (check one) ‘Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 4/0 ?, ODE Lo Sr pest] What do you believe is the fair market value (also known as true cash value)? Ego 0c What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 3 0 , Coo assessed value) 3 <0 l=) Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? O Yes 7] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute 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 $1,000.00 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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute 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/Aughorized Representative’s AT . Isl A py lorie d. 74
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Cy STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/UNCAPPING APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 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 authorized representative will receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. - Section 3: Subject Property Information: e How many parcels are you appealing: List the number of parcels being appealed. e Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether they are adjoining (i.e., next to each other). If multiple parcels
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PROOF OF SERVICE THE ATTACHED PETITION WAS SERVICED TO THE RESPONDENT AT KARLEEN SEMPERT ELK RAPIDS TOWNSHIP ASSESSOR PO BOX 365 - ELK RAPIDS MI 49629
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03/10/2026 03:53 PM 2026 BOARD OF REVIEW DECISION FROM KARLEEN SEMPERT ELK RAPIDS TOWNSHIP ASSESSOR B PO BOX 365 ELK RAPIDS, MI 49629 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 05-43-010-178-00 312 PINE DECEUNINCK KENNETH A & LISAM 4292 HOSNER RD METAMORA MI 48455 LOTS 194 AND 195 PLAT OF THE VILL OF ELK RAPIDS. THIS PROPERTY IS CLASSIFIED 201 (COMMERCIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 05-43-010-178-00 They have made the following determination based on the information you supplied. Board of Review Comments PETITIONERS APPEAL DOES NOT DEMONSTRATE PROPERTY IS OVER ASSESSED [2026 ORIGINAL ASSESSED VALUE 408,000 [2026 "BOARD OF REVIEW" ASSESSED VALUE 408,000 (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 408,000 2026 "BOARD OF REVIEW" TAXABLE VALUE 408,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 7 | Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” af
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"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 - 26NMIBOR-02 05-43-010-178-00 1. ASSESSED VALUE i Disposition by Board of Review. The Board of Review must state the reason for its action below. i Denied [ Assessed Value Changed From: [ 408,000 To: [ ] 1 Initials Initials Reason for Board Action: Pe 2 x ONERS & 77 cat. Oa a STReTE Puroge ZY Ss CTR GV REBELS Ep 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 PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 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: 408,000 To: (See attached L-4035A) Record of Vote - Board or three member committee of board. i Chairperson: [|] YES [] No Member: [| YEs [] NO_____ Member: [| Yes [| No_____ Initials Initials Initials Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. Record of Vote - Board or three member committee of board Chairperson: [Aves [| NO pet Member: [Ff YES [] ve HL Member: id Yes [] NOShe-6+ Initials [] Denied [| Classification Changed From: 201 To: Record of Vote - Board or three member committee of board. Chairperson: [|] YEs [] No Member: [] YEs [| no Member: [] yes [1] NO___ Initials Initials Initials Reason for Board Action: If 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 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. Nno____
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Mr. Ken Deceuninck 4292 Hosner Rd Metamora, MI 48455 17 APR 2026 PM i141 M reHI GAN Tax Tar Budde FC Box 30232 Af Avsznsg , Mx 99 707