Full record / 26-000924.pdf

26-000924.pdf

JoAnn Byl, Thomas Byl Petitioners V Township Of Benona Respondent · 26-000924-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

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 

No

Page 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 

} 

i

Page 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]

PDF reading copy

← View full record