26-000924.pdf
JoAnn Byl, Thomas Byl Petitioners V Township Of Benona Respondent · 26-000924-TT
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Page 1
RECEIVED
JUL 1:5 2026
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / UNCAPPING
MTT DOCKET NO, 26-000924-TT
Section 1: Respondent’s Contact Information
Unit of Government
Benona Township
7169 W. Baker Rd.
City or Town:
State:
2JP Code:
ike
MI
49455
Telephone re 66 . 92 1
. 9293
Email Address (do not enter unless you want MTT to send all correspondence via email):
taxtrib@michiganassessor.com
Section 2: Respondent's Attorney/Authorized Representative’s Contact information
{ First Name:
MW.
Last Name:
Michael
Beach
Firm Name (if any):
Mailing Address {No., Street, P.O. Box or Rural Route):
7169 W Baker Rd.
City or Town:
State:
ZIP Code:
Shelby
MI
49455
866.921.9293
{ Email Address (do not enter unless you want MTT to send al correspondence via email):
taxtrib@michiganassessor.com
Section 3: Subject Property Information
Are the parcels listed by Petitioner contiguous or adjoining?
tf no, list all parcels that are adjoining in separate groupings. Attacha
separate sheet if necessary.
[Aves
[Jno
BA Notapplicable
Does the subject property have a Principal Residence Exemptlon of 50% or more for all tax years at issue?
[J ves
NoPage 2
GRETCHEN WHITMER zm, STATE OF MICHIGAN DEPARTMENT OF LICENSING GOVERNOR LANSING AND REGULATORY AFFAIRS DIRECTOR Section 4: Explain Your Answer to this Appeal The subject parcel was valued using the Sta approach. Land Values were multilaterally applied to the subject parcel and neighboring parcels within the subject's land value neighborhood. te Tax Commission-approved cost Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES If yes, check which BOR Petitioner attended: March O July Did Petitioner protest the assessment at a Board of Review (BOR)? Yes no O December If the July or December BOR revised the assessment(s) at issue, did If yes, cite the Board's authority. Ono it have authority? [] Yes If yes, explain Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [mm] Yes no "Is Petitioner appealing from a State Tax Commission Order? Yes No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? Section 6: Valuation Information suse the mui ple parcel form for additional, contiguous parcels. Parcel Number: 1-01 1-500-104-10 | Classification of Property: Real [1 Personal [J (check one) Agricultural 0 Commercial J Industrial J Residential Timber-Cutover [1 ~~ Developmental [J Utility [J (check one) MARLON I. BROWN, DPA
Page 3
STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL Byl JoAnn, Byl Thomas, Petitioner vs MTT Docket No: 26-000924 Benona Township, Oceana County, Respondent PROOF OF SERVICE FOR SMALL CLAIMS ANSWER Michael Beach states that on July 3rd, 2026 he served a copy ¢f the response, relative to the above-captioned matter upon: Lawrence Byl PO Box 130 Shelby, MI 49455 VV PA 2/3/26 Michael Beach Date
Page 4
Michigan Dgpartmant of Treasury
618 (Rev, 12.25)
Petition to Board of Review
1-4038
This form is issued under the authority of PA.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 Reviéw, except when the property is classified as commercial real, Industral real, or developmental real. You niay 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
Ovéner's Name (Please Print or Type)
Thomgs
+
30 Ann
Fy)
Patitionai’s Name (If Other than Owner. Please Print or Type)
GAnond.
Township or Cily
7
County
barry By /
Joeatia
Year of Appent
arb
The undersigned protests the assessed value andlor the tentative taxable value andlor the property ciasslification and/or the qualified
agricultural property exemption of the following described property:
Properly identified (Parcel code required, Pro ~ty address and legal description oplional }
bY 01 EQ
(OH ~ 1D
North Ploy Lite Cont G2ble
Lots 109,
yl
[] Taxable Status
[_] Classification
[| Qualified Agricultural
Protested tem:
Xl Assessed Value
’
(exemption)
Property Exemption
=H Tentative
‘Taxable Value
Assessed Value
Owner's Estimate of True Cash Value (Markel Value)
94,900
Ab000
2.
TEST
OF
TAXABLE VALUE
i
Complete this section for a protest of Taxable Value.
{x
unre ol rst fo
Tree Jus I) v4 Jez
Reason:
(I! Value of Losses
1 Value of Additions
7 Poverly Exemption
0 Uncapping %
ROTEST
SSIFICATION.
mn
Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification In accordance
with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on this year's assessment soll
Classification should be {check one of the following):
[") Agricutturat
[] industria
[7 Timber Cutover
[7] commercial
[7] Residential
[] Developmental
4: PROTEST
OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY.
If the assessor has dented or changed the percentage of the exemption from the 18 mills of local schoo! operating tax for qualified agricultural proper-
ty, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR AGT UPON
THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
MN Utility (Personal Property Only)
Percent qualified agricultural exemption granted by assessor (Enter 0 If exemption
Percent qualified agricultural exemption requested by owner (Enter 100 if full
denied)
exemption requested)
REASON FOR PROTES
:
State reason(s) for protest of assessed value andlor the tentative laxable value andlor Taxable status andlor classification andfor qualified agricultural properly exemplion
see altuched sheet sopportsng
trve cash yalve
i
H
|
i
}
iPage 5
i i 13800 LPO BoX 30474;
Page 6
Jurisdiction:
Grantor
iGrantee
Sale
i
|
‘
Date
i
i Trans.
[SCOFIELD
BREL
A
&
KAM
M
& |BYL THOMAS
&
JC ANN
|
t
07/03/2025
[19-MULTI
PARCEL ARM'S
LEN
SCOFIELD
BREL
&
DEKKER CONSCOFIELD
BREL
&
KAM
i
gi
12/07/2022
|
121-NOT USED/QTHEER
12023/108
PRCPERTY TRANSFER
c.0
1]
|
;
i
SCOFIELD BREL
&
SUSAN TRUSSCOFIELD BREL
&
DEKKER
CO}
0;
09/06/2018
ik
{21-NOT USED/OTHER
12018/18465
PROPERTY TRANSFER |
0.0
i
|
{Property Address
Class:
RESIDENTIAL-VACANT Zoning:
RES
Building Permit (s)
|
Date
Number
Status
|S
SILVER LAKE DRIVE
Schivol:
SHELBY PUBLIC SCHOOLS
P.R.E.
0%
Owner's Name/Rddress
MADE:
BYL THOMAS
& JO ANN
i
7026 Est TCV 193,750
645 RIVER ROUGE
—
.
,
:
_
i
NASHVILLE
TN 37209
|
proved
1
X [Vacant
| Land Value Estimates
for Land Table LMBL.LAKE MICHIGAN BACKLOTS
Public
*
Pactors
*
i
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
TE
—
FTRSE
| AVG FF
100.00 400.00 1.0000 1.0000
1550
125
DEPTH
193,750
ax
Description
Gravel Road
|.
100 Actual Front Feet,
0.92 Total Acres
Total Est. Land Value
=
193,750
|
SEC
1 T14N RISW LITTLE POINT SABLE
-
paved Road
NORTH PLAT LOTS 104
&
112
Storm Sewer
SPLIT/COMBINED ON 02/15/2016 FROM
Sidewalk
011-500-114~00, 011-500-101-00;
Water
Sewer
Comments/Influences
Electrie
Split/Comb.
on 02/15/2016 completed
Gas
02/15/2016 BRENDA
LAND DIVISION
;
Curb
Parent Parcel(s):
011-500-114-00,
Street
Lights
011-500-101-00;
Standard Utilities
!
Child
Parcel (s):
011-500-101-10,
{Underground Utils.
{
ou-soo-tos-to;
Topography of
TTTTTTTTTTTTTTTTTmTmTT Tm
Site
Level
Rolling
Low
High
Landscaped
Swanp
Wooded
Pond
Waterfront
Ravine
Wetland
—
-
Flood Plain
Year
Land
Building
Assessed
Board
of|
Tribunal/
Taxable
Value
Value
Value
Review
Other
Value
Who
When
What
2026
38,500
0
96,900
38,500M
38,5008
2025
88,800
0
88,800
9,714C
The Equalizer.
Copyright
(c)
1993
- 2009.
~
Licensed
To:
Township
of Benona,
County
of
.
2024
88,800
0
88.800
9. 422¢
Oceana,
Michigan
2023
80,600
0
80,600
8,874C
***
Information herein deemed reliable
but
not guaranteed***Page 7
07/06/2026 Valuation Report 07:39 PM DB: Benona Tp 202 64-011-500-104-10 2026 Est. T.C.V. BYL THOMAS & JO ANN Property Class: 402 S SILVER LAKE DRIVE Map i: - BENONA TOWNSHIP SHELBY, MI 49455 Land Value Estimates for Land Table IMBL.LAKE MICHIGAN BACKLOTS * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value AVG FF 100.00 400.00 1.0000 1.0000 1550 125 DEPTH 193,750 100 Actual Front Feet, 0.92 Total Acres Total Est. Land Value = 193, 750 2026 Est. T.C.V. 011-500-104-10 = 193,750 Est. TCV/Total Floor Area = 0.00 2025 Assessed MBOR S.E.V, Base for Cap IRM 88,800 88,800 88,800 9,714 2.70 2026 New Eg. Adjustment Loss Additions Tax Adjustment Losses 0 -50,300 0 [4 28,786 [8] 2026 Assessed MBOR S.E.V. Capped ->Taxable<— PRE/MBT 96,900 38,500 38,500 9,976 38,500 0
Page 8
™ Bo Ste MECOSTA, (| URT3Z oe " Reta il oo ¥ GRAM: AEE 8 voi | us moos J icsiteran hor TABUNAL TO Box 30237 LANSIOG, M| HE 06 | i 48906 U.S. POSTAGE PAID |. --~. FCM LG ENV Ju L 07, 2026 $1.90 R2305P150063-4 Received JUL 15 2026 LARA IA Hi [a iH] sii i tude flidead ii felegiefeedifi Ligh BENZONIA, MI 48516 ci a]