scpetition_valuation.pdf
Joseph Metivier Petitioner V Township Of Portage Respondent · 26-002568-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 Joseph M.I. Last Name Metivier Mailing Address (No., Street, P.O. Box or Rural Route) 2351 Nugget Loop City or Town Fairbanks State Alaska ZIP Code 99709 Telephone Number 3346852093 E-mail Address joe.metivier@yahoo.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) Parcel Code: 49010-134-023-00 City or Town Portage Township County Mackinac State Michigan ZIP Code 49836 Taxing Authority (City or Township) Township Of Portage (MACKINAC) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Uncapping of Taxable Value Please Explain the Reason for this Appeal:
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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 I am writing to formally appeal the tax assessment for the referenced parcel in Portage Township. The current assessed value of $309,000 ($618,000 market value) is significantly higher than the actual market value of the property. I am requesting that the assessed value be adjusted to $140,000 ($280,000 market value), which represents the recent purchase price of the property in an arm's-length transaction. My appeal is based on the following evidence: 1. Recent Purchase Price and Market Exposure We purchased this property in August 2025 for $280,000. Prior to this sale, the property was publicly listed in July 2024 at $435,000 and relisted in May 2025 at $295,000. It sat on the market for months with no interest at these price points, proving that even the previous lower assessment was above market value. I provided this purchase information to the Portage Township upon request following the sale. 2. Lack of Utility Infrastructure: The property currently has no electricity availability. The center of the parcel is approximately 0.8 miles from the nearest service pole. The significant capital expenditure required to bring power to the site creates a substantial "utility gap" that negatively impacts the land value compared to serviced lots. 3. Site Conditions and Access Unimproved Land: There are no structures or improvements on the property. Access Issues: The easement road providing access to the parcel is not maintained, further limiting the property’s utility and marketability. Conclusion A property's assessed value should reflect its fair market value. The market clearly demonstrated in 2025 that this land is worth $280,000. An assessment of $309,000 ($618,000 market value) more than double the recent sale price and is not supported by the property's condition or recent market history. I have enclosed a copy of my closing documents \ appraisal as evidence of the sale price and current value. Please let me know if you require any additional information or if a formal hearing has been scheduled. Sincerely, Joseph Metivier 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: 49010-134-023-00
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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: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 309000 Current Taxable Value as established by the Board of Review: 309000 What do you believe is the fair market value? 280000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 140000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Joseph Metivier 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