26-002446.pdf
Kimberly A Smith Petitioner V City Of Caseville Respondent · 26-002446-TT
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RECEIVED
SEP 15 202%
MICHIGAN TAX TRIBUNAL
N
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, 26-002446-TT
Section 1: Respondent’s Contact Information
Unit of Government
City of Caseville
Mailing Address {No., Street, P.0. Box or Rural Route):
PO Box 1049
City or Town:
State:
ZIP Code:
Caseville
Mi
48725
Telephone Number: 089-856-2 1 02
Email Address {do not enter unless you want MTT fo send all correspondence via email):
accurateassessing@gmail.com
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name:
ML:
Last Name:
Amy
S
Haag
Firm Name (if any):
Mailing Address (No., Street, P.O. Box or Rural Route):
PO Box 1049
City or Town:
State:
ZIP Code:
Caseville
Mi
48725
Telephone Number: 989-856-2102
Email Address (do not enter unless you want MTT to send all correspondence via email):
accurateassessing@gmail.com
Section 3: Subject Property Information
Are the parcels listed by Petitioner contiguous or adjoining?
if no, list all parcels that are adjoining in separate groupings. Attacha
separate sheet if necessary.
[Jves
[no
Kl NotApplicable
Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue?
Yes
[J NoPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Explain Your Answer to this Appeal
As set by the City of Caseville March Board of Review, the assessment was set at 50%
of true cash value in accordance with the Michigan State Constitution and Michigan
State Law as December 31, 2025. Property was uncapped per MCL 211.27a(6)(a) A
conveyance by deed.
Section 5: Jurisdictional Issues
iF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES
Did Petitioner protest the assessment at a Board of Review (BOR)? BM] Yes
[1No
If yes, check which BOR Petitioner attended: vi} March
[I] July
O December
If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hl] Yes
[I] No
If yes, cite the Board's authority.
NIA
Was the assessment at Issue established as the resuit of
a clerical error or mutual mistake of fact? [ves
Wino
if yes, explain
Is Petitioner appealing from a State Tax Commission Order?
ves
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?
5026 Assessment Change Notice malled on February 20, 2026.
Under what statutory section was the Taxable Value uncapped?
MCL.211.27a(6}{a) A conveyance hy deed
Section 6: Valuation Information *use the multiple parce! form for additional, contiguous parcels.
Parcel Number: 53-835-51 5-00
Classification of Properly:
Realld
Personal [1 (check one)
Agriculturatl]
~~ Commercial[1
Industrial]
Residential
Timber-Cutover [J
Developmental [1
Utility [1 (check one)Page 3
He hope of Treasury THIS IS NOT A TAX BILL L.-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a mode! assessment notice to be used by the local assessor. FROM CITY OF CASEVILLE PARCEL IDENTIFICATION ASSESSOR PARCEL NUMBER: 32-.53-835-515-00 PO BOX 1049 PROPERTY ADDRESS: CASEVILLE, Mi 48725 7087 NOTRE DAME ROAD CASEVILLE, MI 48725 SCHOOL DISTRICT CODE: 32030 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS Sls Avia % Exempt As "Homeowners Principal Residence™ 100.00% % Exempt As "Qualified Agricultural Property": 00% ARMADA MI 48005 % Exempt As "MBT Industrial Personal”: .00% % Exempt As "MBT Commercial Personal’: 00% Exempt As "Disabled Veteran or Surviving Spouse” [J Yes No Exempt As "Qualified Forest Property": 0 Yes No Exempt As "Development Property": [1 Yes Xl No LEGAL DESCRIPTION: LOT 12 BLK 6 ALSO N 5' LOT 14 BLK 6 GRAND PARK SUB. ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential CHANGE FROM PRIOR AMOUNT CURRENT TENTATIVE . PRIOR YEAR TO YEAR: 2025 AMOUNT YEAR: 5506 CURRENT YEAR 1. TAXABLE VALUE: 39,036 116,000 76,964 2. ASSESSED VALUE: 63,600 400 3. TENTATIVE EQUALIZATION FACTOR: 1.000 . 4. STATE EQUALIZED VALUE (SEV): 63,600 116,000 52,400 5. WAS THERE A TRANSFER OF OWNERSHIP i025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [x] Yes [1 No 6. Assessor Change Reason(s): Market Adjustment The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed lo the Following: Name: Telephone Number: Email Address: AMY HAAG (989) 856-2102 ACCURATEASSESSING@GMAIL.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
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09/09/2026 04:11 PM 2026 BOARD OF REVIEW DECISION FROM CITY OF CASEVILLE ASSESSOR PO BOX 1049 CASEVILLE, MI 48725 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 32-53-835-515-00 7087 NOTRE DAME RQ SMITH KIMBERLY A 74135 MADISON ST ARMADA MI 48005 LOT 12 BLK 6 ALSO N 5' LOT 14 BLK 6 GRAND PARK SUB. THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-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 32-53-835-515-00 They have made the following determination based on the information you supplied. Board of Review Comments DENIED, PROPERLY ASSESSED. [2026 ORIGINAL ASSESSED VALUE 116,000 | | 2026 "BOARD OF REVIEW" ASSESSED VALUE 116,000 | (If the above amounts are the same, no revisions have occured) 2026 ORIGINAL TAXABLE VALUE 116,000 2026 "BOARD OF REVIEW" TAXABLE VALUE 116,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 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.” http://www. michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
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9% -“ 51 Ge oD LIBER: 1885 PAGE: 698 EE g V7.5 20254631 20. SARAH DURR REGISTER OF DEEDS 2 1510 CER RT TERE AREF NO TAY HURON COUNTY, MI LIENS OR TITLES ON THIS PROPERTY FOR FIVE RECORDED DATE: 08/08/2025 02:38 PM YEARS PREVIOUS TO THE DATE OF THIS . INSTRUMENT. THIS CERTIFICATION DOES NOT PAGES: 2 INCLUDE TAXES, IF ANY NOW IN THE PROCESS Of STATE DF COLLECTION BY me El JLAGE OR TOWNS « AEAL ESTATE * MichicAn 7 Ey TRANSFER TAXY RON Ny i HURON COUNTY =) 245.30 cop 08/08/2025 1,672.50 ST. 20254631 TX # 4013675 * WARRANTY DEED Lo NOT Puiaort KNOW ALL PERSONS BY THESE PRESENTS: That Grantors, KENNETH A. KASPER AND BOBBIE L. KASPER, Husband and Wife, of P.O. Box 1761, Caseville, MI 48725, for and in consideration of Two Hundred Twenty-Three Thousand ($223,000.00) Dollars, in hand paid, CONVEY AND WARRANT to KIMBERLY ANN SMITH, a Woman, Grantee, of 74135 Madison Street, Armada, MI 48005, the following described real estate situated in the City of Caseville, Caseville Township, Huron County, Michigan, in fee simple absolute: Lot 12 and the Northerly 5 feet of Lot 14, Block 6, Grand Park Subdivision, of part of the SW 1/4 of Sec. 35, TI8N-R10E, Village of Caseville, now City of Caseville, Caseville Twp., Huron Co., Michigan, as recorded in Liber 4 of Plats, page 50. Property Address: 7087 Notre Dame, Caseville, MI 48725. Tax No. 53-835-515-00. Subject to easements, restrictions, rights-of-way, and road and/or highway rights-of-way of usual and ordinary nature, of record. Further siibject fo the matters 'shoivn on the recorded plat, Grand Park Subdivision, recorded in Liber 4, page 50 of Plats, and the building and use restrictions as recorded in Liber 222, page 519; and modified in Liber 224, page 189; and in Liber 236, page 332. The Grantors grant to the Grantee the right to make Wl)! division(s) under Section 108 of the Land Division Act, Act No. 288 of the Public Acts of 1967. This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and management practices which may generate noise, dust, odors, and other associated conditions may be used and are protected by the Michigan Right to Farm Act. Dated: Agus ous 2025 A Are A ” FU ALLAH e~ KENNETH A. KASPER BOBBIE L. KASPER
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STATE OF MICHIGAN ) ) ss. COUNTY OF HURON ) The foregoing instrument was acknowledged before me this < day of August, 2025, by Kenneth A. Kasper and Bobbie L. Kasper. Lindsay Howard Notary Public State of Michigan County of Tuscola Notary Public My Commission Expires February 27 2029 LL. heting nthe County of “Huron County, Michigan My Commission Expires: Acting in the County of Huron Drafted by: Thomas P. Collon Attorney at Law 1118 North Collon Drive Bad Axe, MI 48413 tom@attorneytomcotion. com Send Tax Bills to: Kimberly Ann Smith 74135 Madison Street Armada, MI 48005 When recorded return to: Kimberly Ann Smith 74135 Madison Street Armada, MI 48005
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Michigan Department of Treasury - 2766 (Rov. 03-25) L-4260 Property Transfer Affidavit “This form Is issued under authority of P,A. 415 of 1994, Filing Is mandatory. This form must be filed whenever real estate or some lypes of personal properly are transferred (even if you are nol racording a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or township where the property Is located within 45 days of the transfer. The information on this form is NOT CONFIDENTIAL. 1. Street Address of Properly 2. Counly 3. Dale of Transfer (or land contract signed) 7087 Notre Dame Huron August 8, 2025 4. Location of Real Estate (Check appropriate field and enter name in the space below.) 5. Purchase Price of Real Eslate ™ City 0 Township O Village $223,000.00 Caseville 6. Seller's (Transferor) Name Kenneth A. Kasper and Bobbie L. Kasper 7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 8. Buyer's (Transferee) Name and Mailing Address PIN, This number ranges from 10 fo 25 digits. It usually includes hyphens and sometimes includes Kimberly Ann Smith, letters. tis found on the property tax bill and on the assessment notice. 4155 1 5 Madu: eels Db Pare! Hgeo 53-835-515-00 9. Buyer's Trrarsiores) TE Number Items 10-15 are optional, However, by completing them you may avoid further correspondence. 10. Type of Transfer. Transfers include, bul are not limited to, deeds, land conlracts, transfers involving trusts or wills, certain alam ise wind business interest. See Page 2 for list. J Land Contract OJ Lease M Deed 0 other (specify) 11. Was property purchased from a financial institution? | 12. Is the transfer between related persons? 13. Amount of Down Payment [J ves M No O ves Ml no $223,000.00 14. If you financed the purchase, did you pay market rale of interest? 15. Amount Financed (Borrowed) [1 Yes J No $0.00 EXEMPTIONS Certain transfers are exempt from uncapping. If you believe your transfer qualifies for an exemption, please indicate the type of exemption you're claiming below. Note that if an exemption is claimed, your assessor may request additional information to support your claim. [OJ Transfer from one spouse lo the other spouse. [0 Change in ownership solely to exclude or include a spouse, [0] Transfer between certain family members *(see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary. Seller Name: Buyer Name: Relationship of Buyer to Seller: Transfer of that portion of a property subject to a life lease or life estate (unlil the life lease or life estate expires). [m} [] Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary. Seller Name: Buyer Name: Relationship of Buyer to Seller: Transfer to effect the foreclosure or forfeiture of real property. Transfer by redemption from a tax sale. Transfer into a trust where the seltlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust. Transfer resulting from a court order unless the order specifies a monetary payment. Transfer crealing or ending a joint tenancy if at least ane person is an original owner of the property (or his/her spouse). Transfer to establish or release a security interest (collateral). Transfer of real estate through narmal public trading of stock. Transfer between entities under common control ar among members of an affiliated group. Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of (he Internal Revenue Code. ooooooooo
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Kimberly Smith , MICHIGAN TAX TRIBUNAL Petitioner(s) Vv MTT Docket No. 26-002446-TT City of Caseville Respondent(s) PROOF OF SERVICE Amy Haag states that on September 10, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer Revised relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Kimberly Smith 7087 Notre Dame St Caseville, MI 48725 [Signattire of pérson who is serving/mailing copy] Amy S Haag [Print/type name of person serving/mailing copy]
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Kimberly Smith , MICHIGAN TAX TRIBUNAL Petitioner(s) ’ MTT Docket No. 26-002446-TT City of Caseville Respondent(s) PROOF OF SERVICE Amy Haag states that on September 10, 2026 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 feet) [Signature of person who is serving/mailing copy] TY N Naay” [Print/type name 8f person serving/mailing copy]
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CERTIFIED MAIL Retail LANE 7022 1k70 0001 4131 2LYy3 Accurate Assessing, LLC | 10605 Canboro Rd Sebewaing, MI 48759 unyEED STaTES POSTAL SERVICE F vv] Mickigen Toe Tiana] our hl 43% 1g ; Loan sh ; M3 484909 SUES ¢ Il 48908 I U.S. POSTAGE PAID FCM LETTER CASEVILLE, MI 48725 SEP 10, 2026 $11.31 $2324A502896-03 TT — 7 TET IE CA a hE OT