Allmacher.pdf
Louis A Allmacher Petitioner V Township Of Lake Respondent · 26-002452-TT
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Page 1
RECEIVED
MAY 19 2026
MICHIGAN TAX TRIBUNAL
PROPERTY TAX APPEAL PETITION FORM
VALUATION / UNCAPPING
id
Pursuant
to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise lo the
Review Decision or other notice) with this petition, if applicable.
If you do not submit this dscum
2afault.
ESaction 1: Petitioner’s Contact Information
_ PALLMACHER ~~
a
State
ZIP Code
all
0
EB 104953472
Email Address {do not enter unfess you want &ITT to send all correspondence via email)
fou@allmacher.net
#9. Box or Rural Route)
City or Town
County}|
State
ZI? Cod
CASEVILLE
RON
i
Weiss
as on
mde
ped Ti)
TT
TT
TT
Las TounisHIPPage 2
Section 4: Check which of the following you are appealing (check all that apply) [4 True Cash and Taxable Value [J Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal [THE ASSESSED VALUE OF $350,200 WOULD TRANSLATE TO A MARKET VALUE of $700,400.00 Per recent comps of a single-story, original construction, brick exterior, 1440 s.f., with crawl space, home, with two bedrooms, and 1 1/2 baths, built approx. 1954 (72 years+), has a full maximum replacement value of approximately $250,000, with the land value comparisons for .92 acre@ $250,000 per acre maximum valuation= $230,000. This equates to an aggregate market valuation of $480,000. Assessed Valuation of $240,000. Section 6: Jurisdictional Issucs Did you protest the assessment at a Board of Review (BOR)? I] Yes |_| No If Yes, check which BOR you attended: [4 March [] duly [] December pplicable reason(s): [1 Not required to attend [J Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 daye of State Tax Commission Order Appealiiy Other i 36 days of recat < of Urcapiing If you checked “other” above, explain: ed i ied to attend. Raqusst for relief was denied. S— under TT
Page 3
Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Number3213-016-263-00 Classification of Property: Real[d Personal [J (check one) Agricultural 1 Commercial 0 Industrial (] Residential @ Timber-Cutover (1 Developmental [1 Utility (J (check one) A d Value (also k as State Equalized Value) ished | 1: Value by the Board of Review: by the Board of Review: $350,200 $168,483 What do you believe is the fair market value (also known as true cash value)? $480,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by 5) $240.000 assessed value) $168,483 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at. issue? A Yes If you answered yes to the above question, you are not required to pay any filing fees. Ifthe property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00 If your property is residential property (see MCL 205.762) and the State ized Value or T Value in c lion is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $600,000.00 $200.00 $Over $500,000.00 $300.00 If the property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. Ifthe property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *required So Pete ss
Page 4
— EE — cr 2026 BOARD OF REVIEW DECISION FROM LAKE TOWNSHIP PO BOX 429 CASEVILLE M1 48725 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROI - ALLMACHER LOUIS A TRUST 4666 PORT AUSTIN RD CASEVILLE M1 48725 PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional ) 3213-016-263-00 4666 PORT AUSTIN RD! E100 FT OF W S00 FT OF GOVT LOT 3 N OF US HWY. 101 THIS PROPERTY IS CLASSIFIED (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you suppficd and the dati necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 3213-006-263-00 They have made the following determination based on the information you supplied. Board of Review Comments PETITION DENIED. SALES REVIEWED AND ASSESSMENT DETERMINED TO BE IN LINE WITH MARKET. [2026 ORIGINAL ASSESSED VALUE 350.200 ] [2026 "BOARD OF REVIEW" ASSESSED VALUE 350,200 | (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 168,483 | [2026 "BOARD OF REVIEW" TAXABLE VALUE 168,483 | [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 Clair s 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 taxteib/0,4677,7- 187-382 54 06, amd
Page 5
THIS
IS NOT A TAX BILL
L-4400
Notice of Assessment Taxable Valuation, and Property Classification
This form is issued unde: the uthariy
of Publis Act 20
FROM
or
LAKE TOWNSHIP
PARCEL IDENTIFICATI
PO BOX ns
PARCEL NUMBER
3213-016-263-00
CASEVILLE Mi 48725
PROPERTY ADDRESS:
4666 PORT AUSTIN RD
CASEVILLE, MI 48725
SCHOOL DISTRICT CODE:
32050
£03 Sac 241 24c and Sec
214 Ue azamended
This
im amadel assessment notice tote used by the localassessor
SE.
OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL
EXEMPTIONS
ALLMACHER LOUIS A TRUST
% Exempt As "Homeowners Principal Residence”
100.00%
4666 PORT AUSTIN RD
* Exempt
As "Qualified Agricultural Property”:
.00%
CASEVILLE MI 48725
% Exempt As "MBT Industrial Personal”:
00%
9
| % Exenrgt As "MBT Commercial Persomal™
-00%
Exempt As "Disabled Veteran or Surviving
No
Spouse”:
[m] Yes
Exempt As "Qualified Forest Property”:
[Hl] Yes
[X] No
Exempt As "Development Property”:
[J Yes
[X]
No
LEGAL DESCRIPTION
€ 100 FT OF W 800 FT OF GOVT LOT 3 N OF US HWY.
| ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
401
Resident
PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:
<0?
Residential
The change in taxable value will increase/decrease your tax bill
PRIOR AMOUNT
CEN
AMOUNT
ShsceraoM
for the 2026
year by approximately: $113
YEAR
2925
YEAR
2026
CURRENT YEAR
|
1. TAXABLE VALUE
164.054
168,483
4.429
2. ASSESSED VALUE:
294.700
350.200
55.500
3. TENTATIVE EQUALIZATION FACTOR:
1.000
4. STATE EQUALIZED VALUE (SEV)
294.700
|
350.200
55.500
5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [ves
No
6. Assessor Change Reason(s):
~ 00 sls
hy
(15€32 170
a
Tul pense
i
a,
SIS
LOO
ry
Valo ay 4
ve
Zillow
575, 5¢0¢
The 2026 Inflation rate Multiplier is: 1.027
Questions regarding the Notice of Assessment, Taxable Valuation, and Properly Classification may be directed to the Following
Name
Telephone Number
Email Address.
VALERIE MC CALLUM
(989) 856-4867
ASSESSOR@LAKETOWNSHIP.NET
{ttarch Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
THE 2026 BOARD OF REVIEW WILL MEET TUESDAY, MARCH 10, 2026 FROM 9 AM TO 3 PM AND FRIDAY, MARCH 13, 2026
FROM 3 PM TO 9 PM AT THE LAKE TOWNSHIP HALL, 4988 W. KINDE ROAD, CASEVILLE MI. APPOINTMENTS ENCOURAGED.
PLEASE CALL (989) 855-4867 TO SCHEDULEPage 6
eN.OH LARE PROFS SEC [§ WEST ors + acres Total Est. Land value i w Grher Addition Watar/ Sewer 18D 831 Sept Hat ES B Ss ch (Unfinished) 14,291 “53% Good Rees: = Totals: 336,436 Tax AGjuUSLRENt LOSSES 4.422
Page 7
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