scpetition_valuation.pdf
Thomas McKittrick Petitioner V Township Of Gerrish Respondent · 26-002785-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 1 of 3 PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Petitioner’s Contact Information: Filer Type: Individual Local Unit of Government: First Name Thomas M.I. Last Name McKittrick Mailing Address (No., Street, P.O. Box or Rural Route) 4176 Atlas Rd City or Town Davison State Michigan ZIP Code 48423 Telephone Number 810-691-6966 E-mail Address tmck117@gmail.com Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Brooke M.I. Last Name Kircher Firm Name (if any) N/A - Daughter of Petitioner Address (No., Street, P.O. Box or Rural Route) 7472 Wyngate Dr City or Town Clarkston State Michigan ZIP Code 48348 Telephone Number 2485151072 E-mail Address brooke.kircher@gmail.com Subject Property Information: How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each parcel N/A Property Address (No., Street) 2886 G West Higgins Lake Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Roscommon County Roscommon State Michigan ZIP Code 48653 Taxing Authority (City or Township) Township Of Gerrish (ROSCOMMON) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: The subject property was purchased by the petitioner, my parents, Thomas and Christine McKittrick in June 2025 for $450,000. The sellers were represented by a licensed realtor who determined the sale price based on current market comps. This was an arms length transaction to non-related persons. The local assessor determined the 2026 post sale SEV/ Taxable Value / Assessed Value to be $479,800, indicating a fair market of $959,600. In preparation of disputing this value at the township level a professional appraisal was obtained dated March 6, 2026 yielding and appraised value of $475,000. Following board review of the disputed values, the assessed value was decreased from 479,800 to 381,500 with the stated reason for board action of “adjustment more in line with overall average increases as stated in sales study.” This would indicate an assumed market value of $763,000. The petitioners were not disputing the percentage increase of assessment year over year, but rather the fact that the assessed value is not in line with current fair market value supported by sale transaction in 2025, resulting in the uncapping and increase. It is the petitioners understanding through research and discussion with counsel, the uncapping upon sale should have resulted in a new assessed / taxable / SEV value roughly equivalent to half of the sales price of $450,000, or $225,000. Jurisdictional Issues: Did you protest the assessment at a Board of Review? Yes If Yes, check which Board of Review you attended: March If No, please check the applicable reason(s): Year(s) Under Appeal: 2026 Valuation Information for Each Parcel under Appeal: Parcel Number: 004-445-001-0030
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 3 of 3 Classification of Property: Personal (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 381500 Current Taxable Value as established by the Board of Review: 381500 What do you believe is the fair market value? 475000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 237500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 237500 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Brooke Kircher Attorney or Authorized Agent’s Signature: /s/ Fee Information: If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for the filing of this appeal. The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed. Property tax appeal: Residential** Non-Residential SEV or TV in contention* Filing fee*** Filing Fee** $100,000 or less...........................................................................................$ 125.00 $250.00 $100,000.01 to $500,000.00.........................................................................$ 200.00 N/A More than $500,000…..................................................................................$ 300.00 N/A Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? No