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25-002730.pdf

Daniel J Mahaffy, Petitioner V Township Of Lakefield, Respondent · 25-002730-TT

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Page 1

RECEIVED 

SBE 

AR 

pe 

DEC 0 2 2025 

Lr 

M 

ICHIGAN TAX TRIB 

STATE OF MICHIGAN 

UNAL 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

- 

MTT DOCKET NO. 25:002730 

Section 1: Respondent’s Contact Information 

First Name 

M.L 

Last Name 

Denise 

Taylor 

- 

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

PO Box 99 

City or Town 

State 

Zip Code 

McMillan 

Mi 

|49853 

Telephone (906) 291 -1 1 89 

Emall Address (do not enter unless you want MTT to send alf correspondence via email) 

lakefieldtownshipassessor@gmail.com 

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

|X} 

First Name 

XN 

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 

Does the subject property have a Principal Residence Exemption of 50% or more? 

1 Yes 

[4 No 

Are the parcels listed by Petitioner contiguous or adjoining? 

{f not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

This parce! was valued using current mass appraisal standards according to the 

Michigan State Tax Commission. 

Notes in the assessment database from prior assessors state, "DENIED ACCESS 

REPEATEDLY" and "NO PERMITS ISSUED OR APPLIED FOR". 

Section 5: Jurisdictional Issues 

I PETITIONER I$ APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment ata Board of Review (BOR)? 

Yes 

L[INo 

1f yes, check which BOR Petitioner attended: {#4 March 

[J uly 

{1 December 

| no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [m} ves 

[No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hl] Yes 

No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [mu] Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

0 Yes 

tv} No 

If so, what Is the issue date?

Page 3

el 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [} Yes 

re) No 

If Yes, check which BOR Petitioner attended: a March 

[m] July 

0 December 

List the date the BOR denied Petitioner's Poverty Exempiion: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption ata BOR? [I] Yes 

[HW] No 

If Yes, check which BOR Petitioner attended: 0 March 

( July 

0 December 

Tax Year(s) denied: 

Fist the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER iS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

Agriculturat 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

Section 6: Valuation Inform ation *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

48-002-001-015-1300 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rostiont! 

Timber-Cutover 

Developmental 

Utility 

{check one) 

7% 

. 

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

77,500 

Current Taxable Value as established by the BOR: 

29,109 

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

155,072 

Multiply the True Cash Value by “5 and enter here. This Is your contention of Assessed Value. 

77,500 

if you believe the Taxable Vaiue differs from your contention of Assessed Value, enter your contention of Taxable Value.

Page 4

Attachments for MTT Docket No. 25-002730 

Property Record Card 

Valuation Statement 

Aerial Map 

Assessment Change Notice 

March Board of Review Petition & Response 

or LN

Page 5

Printed 

on 

11/22/2025 

parcel Number: 

48002-001-015-1300 

Jurisdiction: 

LAKEFIELD 

County: 

LUCE 

[Grantor 

[Grantee 

i 

Sale] 

sale 

Inst. 

[Terms 

of Sale 

[Liber 

Verified 

TPrent. 

| 

| 

| 

Price; 

Date 

Type 

| 

i& 

Page 

By 

Trans. 

IMAHAFFY 

DANIEL ETUX 

! 

30,000] 

08/01/2001 

{WD 

103-ARM'S LENGTH 

1121:244 

{PROPERTY TRANSFER 

0.0 

[ 

— 

: 

! 

| 

| 

J 

] 

BN 

"Property Address 

Cisse: RESIDENTIAL-IMPRO Zoning: 

RL/L 

[Building Permit (s) 

Date 

Number 

[status 

{4511 MCCORMICK 

LK 

RD 

School: 

TAHQUAMENON AREA SCHOOLS 

i 

h 

: 

i 

i} 

PR.E. 

0% 

= 

rr 

B 

Owner's Name/Address 

RD 5 

- 

- 

on ao ET UX 

3025 Est TCV 155,072 9CV/TFA: 369.22] 

— 

i 

MARLETTE MT 48453 

"¥ TTmproved 

| 

[vacant 

| Land Value Estimates For Land Table 400RL.RIVERS 

& PRIVATE LAKES 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

rr Beseristion 

THIET Read 

| MCCORMICK LAKE. 

500:00 550.00 1.0000 1.0000 

225 

100 

112,500 

: 

criptd 

i" 

gravel Road 

| MANISTIQUE RIV: 

50.60" 

0.00 1.0000 1.0000 

225 

100 

11,250 

ISEC 

1% 

T45N R11W 

E 

1/2 

OF 

E 

1/2 

OF GOV'T 

J 

paved Road 

550 Actual 

Front 

Feet, 

6.31 Total Acres 

Total 

Est. 

Land Value 

= 

123,750 

{LOT 

2. 

7 

A M/L. 

| 

istorm Sewer 

: 

a 

— 

Comments/ Influences 

Sidewalk 

[TX 810-614-1563 

"Water 

! 

NO WELL OR SEPTIC 

, 

NO PLUMBING, 

SHELL 

Sewer 

!INSIDE, 

SPACE HEATER, 

NO ELECTRIC, 

X 

|Electric 

|VALUE 

OF WELL 

& 

SEPYIC CARRIED AS LOSS 

Gas 

{OFF TAXABLE -2220 

FOR 2015 

| 

Curb 

12015 TAXABLE 22680 

| 

IStreet Lights 

|2016 TRAXABLE 22680 

X 1.003= 22748 

Standard Utilities 

i 

Underground Utilsi 

i 

H 

Topography 

of 

Site 

i 

X 

Level 

] 

| 

Rolling 

H 

X 

Low 

| 

X 

|High 

Landscaped 

Swamp, Si 

X 

|Wooded 

Pond 

X 

[Waterfront 

: 

Ravine 

Wetland 

Flood Plain 

Year 

Land 

Building 

Assessed 

Board 

of| 

Tribunal/ 

Taxable 

Value 

Value 

Value 

Review 

Other 

Value 

Who 

When 

What 

2025 

61,900 

15,600 

77,500 

77,500M 

29,109C 

DK 

09/28/2000 INSPECTED 

2024 

57,000 

14,200 

. 

71,200 

. 

28,234C 

Tre Equalizer. 

Copyright 

(c)} 

1999 

~ 2009. 

‘ 

: 

- 

: 

Licensed 

To: 

Township 

of Lakefield 

, 

2023 

19,600 

13,600 

33,200 

33,200M 

26,890C 

County of Luce, 

Michigan 

2022 

19,600 

10,300] 

29,900 

25,610C 

*%%x 

Information herein deemed reliable 

but 

not guaranteed*** 

&

Page 6

Residential Building 

1 

of 

1 

Parcel Number: 

48002-001~015-1300 

Printed on 

11/22/2025 

i 

Building Type 

[7{3) 

Roof 

(cont.) 

I 

(11) 

Heating/Cooling 

! 

{15) 

Built-ins 

i 

(15) 

Fireplaces 

(16) 

Porches/Decks | 

(17) 

Garage 

| 

! 

| 

i 

i 

iX 

1Single Family 

i 

Eavestr 

h 

X 

(Gas 

0il 

| 

Elec. 

| 

Appliance Allow. 

| 

[Interior 

1 Story 

|Area|Type 

{Year Built: 

| 

| 

a 

ougl 

i 

bo 

i 

PP. 

| 

| 

yp 

© 

! 

Mobile Home 

i 

Insulation 

Wood 

Coal: 

[Steam 

Cook Top 

| 

{Interior 

2 

Story 

ar Capacity: 

own Home 

pa 

; 

Dishwasher 

| 

i2nd/Same 

Stack 

Class: 

Duplex 

: front bein 

: 

Forced Air w/o Ducts 

Garbage Disposal 

| 

ITwo Sided 

H 

Exterior: 

: 

| 

[Forced Air w/ Ducts 

| 

Bath Heater 

| 

Exterior 

1 Story 

Brick Ven.: 

Interior 

| 

Forced Hot Water 

Vent Fan 

. 

Exterior 

2 Story 

Stone Ven.: 

| 

. 

i 

Electric Baseboard 

‘Hot Tub 

| 

Prefab 

1 Story 

Common Wall: 

i 

{Drywall 

Plaster 

| 

[Elec. 

Cell. Radiant 

‘Unvented Hood 

; 

\Prefab 

2 Story 

Foundation: 

Building Style: 

i 

[paneled 

[Wood T&G 

| 

Radiant 

tin-tioor) 

Vented Hood 

| 

iHeat Circulator 

{Finished 

?: 

i 

. 

i 

(Electric 

Wa 

a 

H 

Rad 

i 

. 

| MODULAR 

TTim 

& Decoration 

ly 

Space Heater 

Intercom 

| 

[Raised Hearth 

Auto. 

Doors: 

Yi EGITE 

[Remodeled 

t 

3 

- 

i 

Jacuzzi Tub 

i 

{Wood Stove 

Mech. 

Doors: 

| 

Ir 

Bui 

Remodeled 

™Tgy 

Tx lord 

| 

Min 

{Wall/Floor Furnace 

Jacuzzi repl.Tub 

. 

--Direct-Vented Ga 

iavea: 

0 

Ld 

Lo 

Ld 

{Forced Heat 

& 

Cool 

Oven 

IEEE ARE 

is 

Good: 

ondition: Average 

Size 

of Closets 

[Heat Pump 

Microwave 

| Class: 

D ~10 

] 

Storage Area: 

Tg 

[X 

0rd 

| 

(Small 

[No Heating/Cooling 

iStandard Range 

[Effect Age: 

19 

L 

No Conc. 

Floor: 

_— 

- 

Lo 

{Central Air 

Self Clean Range 

{Floor Area: 

420 

been) 

| 

Room List 

{Doors 

iSolid[X H.C. 

{ 

| 

‘Total Base New 

: 

40,403 

E.C.F. 

Bsmnt Garage: 

; 

| 

2 

| 

|Wood Furnace 

Sauna 

Cl 

potal 

Db 

Cost: 

32.725 

% 

6.057 

9 

|Basement 

(5) 

Floors 

i 

5) 

Electric 

! 

Trash Compactor 

IBerimated T pa 

31.322 

i 

Carport Area: 

jist Floor 

TT 

: 

i 

i 

| 

Central Vacuum 

| 

’ 

Roof: 

i2nd Floor 

\ 

ocr 

: 

0 Amps Service 

| 

Security System 

i 

| 

er: 

- 

+ 

t 

- 

" 

+ 

| 

[Bedrooms 

| other: 

Wo./Gaal. 

of Fixtures 

| Cost Est. 

For: Re§. 

Bldg: 

1 

Single Family 

MODULAR 

cls 

D-10 

Blt 

© 

(1) 

Exterior 

Ex. 

| x Ord. Min 

(11) 

Heating System: 

Space Heater 

X 

TWood/Shingle 

(6) 

Ceilings 

Looe 

- 

| Ground Ares:= 

420 

SF 

Floor Area 

= 420 

SF. 

Avamimon/ vinyl 

: 

2 

: 

No. 

of Elec. Outlets 

| ppoyan.phy/Func/Econ/Como. 

% Good=81/100/100/100/81 

Brick 

i 

Pod 

Many |X Ave. 

| 

[Few 

Buildingihreas 

| 

Pod 

: 

Ls 

- 

‘Stories 

Exterior 

Foundation 

size 

Cost New 

Depr. 

Cost 

i 

I. 

1 

P. 

Insulation 

Lo 

(13) 

Plumbing 

14 story 

siding 

Slab 

420 

: 

Eres 

[Average Fixture{s): 

Total: 

40,403 

32,728 

(2) windows 

i 

3 Fixture Bath 

Other Bdditions/Adjustments 

Many 

Large 

Basement: 

0 

S.F. 

2 Future Bath 

Uhit-in-Place Cost Items 

X Avg. 

x 

Avg. 

Crawl: 

0 

S.F. 

Softener, 

Auto 

1 

[4 

0 

Few 

| 

|small 

| slab: 

420 

S.F. 

Softener, Yeruad 

Totals: 

40,403 

32,729 

1 Height to Joists: 

0.0 

olar 

Water 

Heat 

|'Notes: 

food Sash 

1 

|No Plumbing 

ECF 

(WF NEIGHBORHOOD) 

0.957 => TCV: 

31,322 

: 

as 

{8) 

Basement 

Extra; Toilet 

Vinyl Sash 

Extra Sink 

Double Hung 

Conc. 

Block 

Separate "Shower 

Horiz. 

Slide 

Poured Conc. 

Ceramic Tile Floor 

Casement 

Stone 

Ceramic Tile Wains 

Double Glass 

Treated Wood 

Cefaniic Tub Alcove 

Patio Doors 

Concrete Floor 

Vent Fan 

Storms 

& Screens 

(9) 

Basement 

Finish 

(14) 

Water/Sewer 

(3) 

Roof 

Recreation 

SF 

Pui Water 

X 

[Gable 

Gambrel 

Living 

SF 

Public Sewer 

Hip 

Mansard 

Walkout Doors 

(B) 

Water Well 

Flat 

Shed 

No Floor. 

sF 

,| 

[1000 cel septic 

L 

Walkout 

Doors 

(A 

; 

X |Asphalt Shingle 

(10) 

Floor Support 

2000 

Gal septic 

: 

L 

: 

Lump Sum Items: 

' 

¢ 

+ 

- 

- 

Joists: 

Chimney: Brick 

Unsupported Len: 

Cntr.sup; 

**% Information herein deemed reliable but not guaranteed***

Page 7

Parcel Number: 

48002-001-015-1300, 

Residential Building 

1 

[ 

‘Srtchby 

Apes Sketch 

x%% Information herein deemed reliable but 

002-001-015-1300 

21.0 

not guaranteed ** 

18 WILOFT 

420.000 sf 

20.06 

Printed on 

11/22/2025

Page 8

11/22/2025 

valuation Report 

11:38 

PM 

48002-001-015-1300 

MAHAFFY DANIEL 

ET 

UX 

property Class: 

401 

4511 MCCORMICK LK RD 

Map 

#: 

LAKEFIELD 

MC MILLAN, 

MI 

49853 

2025 Est. 

T.C.V. 

DB: 

Lakefield Township 202 

9) 

Land Value Estimates 

for Land Table 400RL.RIVERS 

& 

PRIVATE LAKES 

' 

* Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate $Ad). 

Reason 

Value 

MCCORMICK LAKE 

500.00 550.00 

1.0000 

1.0000 

225 

100 

112,500 

MANISTIQUE RIV 

50.00 

0.00 

1.0000 

1.0000 

225 

100 

11,250 

550 Actual 

Front 

Feet, 

6.31 

Total Acres 

Total 

Bst. 

Land Value 

= 

123,750 

Cost 

Est. 

for 

Res. 

Bldg: 

1 

Single 

Family 

MODULAR 

cls 

b-10 

Blt 

0 

(11) 

Heating 

System: 

Space Heater 

Ground Area 

= 420 

SF 

Floor Area 

= 

420 

SF. 

Phy/Ab. Phy/Func/Econ/ Comb. 

4 Good=81/100/100/100/81 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost New 

Depr 

Cost 

1+ Story 

siding 

Slab 

420 

i 

Total: 

40,403 

32,7329 

Other Additions/Adjustments 

‘ 

Eg 

Unit-in-Place Cost 

Items 

. 

: 

: 

1 

o 

na 0 

Totals: 

40,403 

32,729 

Notes: 

: 

- 

ECF 

(WF NEIGHBORHOOD} 

0.957 

=>-TCV: 

31,322 

2025 

Est. 

T.C.V. 

002-001-015~1300 

’ 

= 

155,072 

Est. 

TCV/Total 

Floor Area 

= 369.22, 

Most recent 

sale 08/01/2001 

for 30,000 

2024 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap; 

C.P.I. 

71,200 

71,200 

71,200 

28,234 

+ 

3.10 

2025 

New 

Eg. Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

0 

6,300 

0 

0 

875 

0 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

~>Taxable<- 

PRE/MBT 

77,500 

77,500 

77,500 

29,109 

29,109 

[¢]

Page 9

002.001:015-14000% 

DEDLOFF EDWARD AND DOK! 

o ¥ 

”

Page 10

Wigan Depron of Tags. 

THIS 

IS 

NOT 

A TAX 

BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

“This form is issued under the autherity of P.A, 206 of 1883, Sec. 211.24 (¢) and Sec.214.34c, as amended. This is a model assessment notice to bo used by the local assessor. 

FROM: DENISE TAYLOR, ASSESSOR 

PARCEL IDENTIFICATION 

LAKEFIELD TOWNSHIP 

PARCEL NUMBER: 

-001-015-1300 

LAKEFIELD 

: 

48002-001-0 

PROPERTY ADDRESS: 

4511 MCCORMICK LK RD 

MC MILLAN, MI 49853 

MCMILLAN, Mi 49853 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

MAHAFFY DANIEL ET UX 

% Exempt As “Homeowners Principal Residence": 

00% 

5527 SOPER RD 

9% Exempt As "Qualified Agricultural Property": 

00% 

MARLETTE Mi 48453 

% Exempt As "MBT industrial Personal”: 

00% 

9% Exempt As "MBT Commercial Personal": 

00% 

Exempt 

As "Qualified Forest Property": 

a Yes 

[Xl 

No 

Exempt As "Development Property": 

[Yes 

[X] No 

LEGAL DESCRIPTION: 

SEC 15 T45N R11W E 1/2 OF E 1/2 OF GOV'T LOT 2. 

7 

AMIL. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill for the 2025 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

A 

. 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

year by approximately: 

$38 

YEAR: 

2024 

YEAR: 

2025 

CURRENT YEAR 

1. TAXABLE VALUE: 

28,234 

29,109 

875 

2. ASSESSED VALUE: 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

71,200 

71,200 

77,500 

6,300 

5 There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

The 2025 Inflation rate Multiplier is: 1.031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

DENISE TAYLOR 

(906) 291-1189 

LAKEFIELDTOWNSHIPASSESSOR@GMAIL.CC

Page 11

Form 648, 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 

arcel 

Code 

~ 

2045 = 25 

"E802 00/0 15 = 1300 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state 

¥ Denied 

[| Assessed Value Changed From 

to 

Record of vote - Board or three member com! mittee, 

of, 

a 

Chairperson: [X] Yes 

[| rl 4 

Member: [4 Yes 

[ | No 

Jh7. 

Member: [| Yes MI No 

Reason for board action = DHSED 

OLX. DEC ISI ON oN VAC, 

LANL) SALES 

AND STUDIES 

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 P.O. 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-Cutover 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 al 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. 

X Denied 

[|_| Tentative Taxable Value Changed From 

Record of vote - Board or three member committee of board 

Chairperson: [X] Yes 

[ 

| No/. 24 

Member: [_1Yes 

[| No GHZ, 

Member: X Yes 

[_]No 0s 

Initials 

Initials 

it 

Reason for board action b= 7 

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 P.O. 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-Cutover 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 

to 

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

[ 

]Denied 

[] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: 

J 

Member: 

Member: 

_— 

p 

[Ives [INo 

—e 

[Yes [INo 

rt 

[ves [INo 

—— 

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 

at P.O. 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 

] Exemption percent modified from 

% to 

%

Page 12

Michigan Depariment of Treasury 

618 (Rev. 11-12) 

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 

or the State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's 

aye N Print or Type) 

Petitione: 

vel Other than Owner. Please Print or Type) 

A 

HARE] 

AN) 

AN Nnic 

ot) 

Township or City 

TAR Fler 

Ada 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified 

agricultural property exemption of the following described property: 

Property Identified {Parcel code required. Property address & legal Ey optional) 

ll 

a Cova 

ic take 

PyT. DRIVE 

ety Hard 

mE 

43953 

JS002-00 7 

~ AS 

- 130d 

Protested Item 

Assessed Value 

[| Tentative Taxable Value 

[] classification 

[1 Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

{Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's 

Estimate of True Cash Value 

Tentative Taxable Value 

Year 

77 300 

O 00O 

25 

[DF 

2025 

2. PROTEST OF CLASSIFICATION 

(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 roll 

Classlfication should be {check one of the following): 

[| Agricultural 

1] Industrial 

[] Timber Cutover 

[] utility (Personal Property Only) 

J Commercial 

[| Residential 

[] Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 

property, the owner may appeal this 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 

Percent qualified agricultural exemption requested by owner (Enfer 100 if full 

dened) 

exemption requested) 

4. REASON FOR PROTEST 

Stale reason(s) for protest of assessed value and/or the tentative taxable value andlor classification and/or qualified agricultural property exemption 

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Page 13

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Page 14

Lakefield Township Assessor 

® 

PO Box 99, McMillan, M1 49853 

(906) 291-1189; lakefieldtownshipassessor@gmail.com 

" 

March 22, 2025 

Dan Mahaffy 

5527 Soper Rd. 

Marlette, MI 

48453 

RE: March Board of Review 

Dear Mr. Mahaffy, 

During the 2025 March Board of Review meeting, property that you own in the Township of 

Lakefield was reviewed. Attached to this letter are two pages. This first page is a copy of STC 

Form L-4035, Petition to Board of Review, that was filed. On the second page, you will find the 

action taken by the Board of Review and the reason for the Board of Review action. If you wish 

to appeal further, the appeal information for the Michigan Tax Tribunal can be found in the 

corresponding boxes on the second page. 

Kind regards, 

Clone Town) 

Denise Taylor 

Lakefield Township Assessor 

Enc(2)

Page 15

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Daniel J Mahaffy 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.25-002730 

Township of Lakefield 

, 

Respondent(s) 

PROOF OF SERVICE 

Denise Taylor 

states that on 11/24/25 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer Form 

relative to the above-captioned matter upon: 

[Provide name and address of the party/peopie being served] 

Daniel J MaHaffy, 5527 Sooper Rd, Marlette, Mi 48453 

Michigan Tax Tribunal, PO Box 30232, Lansing, MI 48909 

[Donsne. Tacffa 

[Signature of person who i¢ serving/mailing copy] 

Denise. Toulon

Page 16

PMD 11/24/25 per tracking EM

5. i 

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as 

emillad Mi 49633 

q589 

0710 

5270 

1135 

1852 

k3 

PMD 11/24/25 per tracking EM 

wn) 

wu 

10 930 

penooay 

Retail 

U.S. POSTAGE PAID 

FCM LG ENV 

I 

= mn = 

TE 

Tees 

$11.87 

RDC 99 

$2324D500204-15 

RETURN 

REST T 

Michi gon Tax Thbuaal 

Box 30232, 

Lansing, mi 45707

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