Galetto.pdf
Mj Property Rentals LLC, Petitioner V Township Of Allouez, Respondent · 25-002301-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED WAY 06 2025 Fst B MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name MI Last Name/Company Name Michael Galetto Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 444 City or Town State ZIP Code Houghton Ml 49931 Telephone Number Fax Number 9063694500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information | First Name M.1 Last Name Michael Galetto Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) PO Box 444 City or Town State ZIP Code Houghton Mi 49931 Telephone Number Fax Number 9063694500 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) mike@brockwayphotography.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [] yes* No**
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value [J Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption [1 Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial of a [ Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The taxable value went from 45,790 to 101,440 The Assessed Value went from 88,069 to 101,440 | do understand that the property was uncapped however the property was only appraised at $135,000 and | purchased the property for $129,00. | do understand the taxes would increase however the assessed value of $101,440 would mean the township values the property at $202,880 for a 960 square foot building this would bring the taxes to approximately $6000 a year. As stated the Professional Appraisal to evaluate the properties value was $135,000. The township has the property assessed at $202,880 that is a difference of $67,880. | feel the Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes O No If Yes, check which BOR you attended AND attach the BOR decision: March O July O December If No, check the applicable reason(s): Not required to attend [Hl] Assessment Change Notice was not received by Petitioner [| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) [| Appealing within 35 days of State Tax Commission Order
Page 3
Re=rig STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 42-101-27-100-011-001 Classification of Property: Real Personal (check one) a Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 101,440 Current Taxable Value as established by the BOR: 101,440 What do you believe is the fair market value (also known as True Cash Value)? 135,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 67,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 67,500 Section 8: Classification Information +only the Mi Dep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property's classification? Real Personal (check one) 0 O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) If improved property, how is the property currently being used? If improved property, for what use was the property designed?
Page 4
LET = STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? [| Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes rv] No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the 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, not to exceed a total filing fee of $1,000. If your property is 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 $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your 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. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *gequired /\ Petitioner or Attgrifey/Authprizel Reprpgentative’s Signature: . eSNG "™" Michael Galetto ARH
Page 5
remy STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PAPER FILING INSTRUCTIONS FOR VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing this small claims petition. For any questions that are not answered in these instructions, see the Tribunal's website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Section 1: Petitioner’s Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Petitioner, or the attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner's attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: eo How many parcels are you appealing: List the number of parcels under appeal. o Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are adjoining. If multiple parcels are being appealed, a separate petition must be filed for each non-adjoining parcel being appealed.
Page 6
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 5: Explain the Reason for this Appeal: Explain the reason(s) for the appeal. Section 6: Jurisdictional Issues: Year(s) you are appealing: List the tax year(s) being appealed. If more than one year is being appealed, explain the reason(s). Did you protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment to a BOR. If Yes, check which BOR you attended: Check which month Petitioner attended the BOR. If No, check the applicable reasons: If Petitioner did not attend a BOR, indicate why you did not attend. Did you request a Poverty Exemption at the BOR: Indicate whether Petitioner requested a poverty exemption at the BOR. If Yes, check which BOR considered your application AND attach the BOR decision: If Petitioner requested a poverty exemption at a BOR, indicate which month the exemption was requested at the BOR. If No, explain why: If Petitioner did not request a poverty exemption at a BOR, explain the reason(s) the poverty exemption was not requested at a BOR. Section 7: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. True cash value is the property's “usual selling price” or market price. Taxable Value is the lesser of the property's State Equalized Value or its capped value. Taxable value may only increase by the rate of inflation or 5% (whichever is less) in a given year, unless there are additions to the property. Parcel Identification Number: Each parcel number being appealed must be listed. : Classification of Property: Check the classification of the property being appealed. Current Assessed Value (also known as State Equalized Value) as established by the BOR: Provide the current state equalized value (which is 50% of the true cash value), for the year(s) under appeal. (NOTE: this information can be found on the Notice of Assessment or from the decision of the BOR). Current Taxable Value as established by the BOR: Provide the current
Page 7
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR o If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value: List Petitioner's belief of the taxable value of the property for each tax year at issue. *If a parcel is being appealed for multiple years, provide the information for each year, for each parcel under appeal. Use a separate sheet of paper, if necessary. Section 8: Classification Information o Parcel Identification Number: Each parcel number being appealed must be listed. o Current Classification of Property as Established by BOR: Check the classification of the property being appealed. o What do you believe is the property’s classification: Check what you believe the classification of the property is. o If improved property, how is the property currently being used: Explain the current use of the property. e If improved property, for what use was the property designed: Explain what the property was designed to be used for. Fee Information: o Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition: If the property at issue has a principal residence exemption of 50% or more at the time of the filing of the petition, no fee is required. e Are you appealing ONLY the denial of a Poverty Exemption: There is no fee for filing a poverty exemption appeal. However, if you are filing both a valuation and poverty exemption appeal, you must still pay the filing fee due for the valuation portion if you answered “no” to the question above. Use the chart on the petition form to determine the fee. Add $25 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000. If there is more than one adjoining parcel under appeal, use the parcel with the highest State Equalized Value or Taxable Value in contention for the base fee. If filing multiple petitions, a separate payment must be made for each individual appeal or petition. Checks, money orders, or other draft payments must be made payable to the State of Michigan.
Page 8
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR REMINDERS: Pursuant to TTR 277, Petitioner shall provide the Tribunal a copy of the notice or action taken by the local board of review or other unit of government. You must submit the original, signed completed petition form to the Tribunal. You should also keep a copy for yourself. Multiple Parcel Attachment to Petition Form: Only use this form if you are appealing multiple contiguous (adjoining) parcels in the same appeal. Additional copies of this form can be used, as needed. If you are appealing only one parcel, disregard this form. See above instructions on Valuation Information for Each Parcel under Appeal. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. (TTR 279(6)) The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
Page 9
03/13/2025 10:43 AM 2025 BOARD OF REVIEW DECISION FROM ALLOUEZ TOWNSHIP ASSESSOR 3594 FIVE MILE POINT RD ALLOUEZ MI 49805 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 42-101-27-100-011-001 3616 HWY US-41 PARCEL IN NW 1/4; COM AT 1/4 CORNER BETWEEN A Fra RENTALS LLC SECTION 27 & 28, TH S 01 DEG 09' W 854" TH N 45 DEG 42' E ie LAR 2104, TH S 44 DEG 18' E 125' TO S ROW OF US-41; TH N 45 DEG 42' E ALONG ROW 160' TO POB; TH S 44 DEG 18'E 175"; THN 45 DEG 42'E 150; THN 44 DEG 18' W 175' TO S ROW OF US-41; TH S 45 DEG 42' W ALONG ROW 150' TO POB. 27- 57-32 ‘HIS PROPERTY IS CLASSIFIED AS 201 (COMMERCIAL-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 42-101-27-100-011-001 They have made the following determination based on the information you supplied. Board of Review Comments: DENIED. FORMULA ACCURATE WITH CURRENT VALUES. UNCAPPED WITH 2024 SALE. [2025 ORIGINAL ASSESSED VALUE 101,440 | [2025 "BOARD OF REVIEW" ASSESSED VALUE 101,440 ] (If the above amounts are the same, no revisions have occured) [2025 ORIGINAL TAXABLE VALUE 101,440 [2025 "BOARD OF REVIEW" TAXABLE VALUE 101,440 | [2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 | 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
Page 10
Michigan Department of Treasury A 2 618 (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 Pee Petitioner's Name (If Other than Owner. Please Print or Type) Owner's (Please Print or Type) /? Z val 14 Pr ald Township or Cj y: Z Ovpr=. so County Hie ide 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 description optional) BUI [de Coy Hv thstsere UA Y2412 Protested Item [Assessed Value [Nf Tentative Taxable Value [| Classification [| Qualified Agricultural Property Exemption 1. PROTEST OF ASSESSMENT ej Exp (Complete this section for a protest of assessed value and/or tentative taxable value) a yy" Owner's Estimate of True Cash Value Tentative Taxable Value Year, S40 VEIL) (00, yo | 2028 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 211.34c 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 Classification should be (check one of the following): [| Agricultural [J Industrial | Timber Cutover [] utility (Personal Property Only) 1% Commercial ] Residential OU] 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 (Enter 100 if full denied) exemption requested) 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption Asse3e> Jews qs leew Pp Crt Titan
Page 11
Michigan Department of Treasury, 1019 (Rev, 10-24) THIS IS NOT A TAX BILL Nofice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec, FROM ALLOUEZ TOWNSHIP ASSESSOR 3594 FIVE MILE POINT RD ALLOUEZ MI 49805 L-4400 211.34, as amended. This is a model assessment notice to be used by the local assessor. PARCEL IDENTIFICATION PARCEL NUMBER: 42-101-27-100-011-001 PROPERTY ADDRESS: 3616 HWY US-41 MOHAWK, MI 49950 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: MJ PROPERTY RENTALS LLC PRINCIPAL RESIDENCE EXEMPTION % Exempt As "Homeowners Principal Residence": 00% PO BOX 444 % a As "Qualified Solin Property": .00% HOUGHTON MI 49931 % Exempt As "MBT Industrial Personal": 100% % Exempt As "MBT Commercial Personal”; 00% Exempt As "Qualified Forest Property”: O Yes No Exempt As "Development Property": [1 Yes No LEGAL DESCRIPTION: PARCEL IN NW 1/4; COM AT 1/4 CORNER BETWEEN S 44 DEG 18' E 125' TO S ROW OF US-41; TH N 45 DEG 42' E ALONG ROW 160' ECTION 27 & 28, TH S 01 DEG 09' W 854"; TH N 45 DEG 42' E 21045 THS TO POB; TH S 44 DEG 18'E 175; TH N 45 DEG 42' E 150"; TH N 44 DEG 18 W 175' TO S ROW OF US-41: TH S 45 DEG 42 W ALONG ROW 150' TO POB. 27-57-32 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 201 Commercial ‘PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 201 Commercial CURRENT CHANGE FROM PRIOR AMOUNT TENTATIVE AMOUNT PRIOR YEAR TO YEAR: 2024 YEAR: 2025 CURRENT YEAR 1. TAXABLE VALUE: 45,790 101,440 55,650 | 2. ASSESSED VALUE: 88,069 101,440 13,371 | 3. TENTATIVE EQUALIZATION FACTOR: 1.000 EE i 4. STATE EQUALIZED VALUE (SEV): 88,069 101,440 13,371 | 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS | 6. Assessor Change Reason(s): 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: LISA KARRIO, MAAO (3) (906) 337-2302 Email Address: LKARRIO@GMAIL.COM THE 2025 MARCH BOARD OF REVIEW MEETIN IN March Board of Review Appeal Information. Rr will meet at the following dates and times: OR ALLOUEZ TOWNSHIP LOCATED
Page 12
Forsberg Appraisal Services, Inc. - - KE-24303 March 15, 2024 Range Bank 100 N Front St Marquette, MI 49855 Re: Commercial Building 3616 US Highway 41 Mohawk, MI 49950 Borrower/Buyer: MI Property Rentals, LLC Seller/Owner: The James Trevethan Grandchildren Education Trust To Whom It May Concern, In accordance with your request for a summary appraisal of the above captioned property, T submit the following report and addenda. Your attention is directed to the pages attached for the appropriate descriptions and analyses leading to the final value conclusion. The subject property is a one-story commercial office building, located in the Village of Mohawk, along US Highway 41. Tt is a newer building, currently leased to the State of Michigan, housing the SOS and DHS offices. The property has been on and off the market for several years, and is currently under contract to purchase by the borrower at $129,000. The property rights appraised in this report are the Fee Simple Estate. Tt is therefore assumed no liens or encumbrances exist against the property, which would detrimentally affect the merchantability of the title. The purpose of this appraisal report is to estimate the market value of the above noted property rights, as defined in the Uniform Standards of Professional Appraisal Practice (USPAP), published by The Appraisal Foundation. This appraisal report was prepared for use by the client for loan financing purposes, and is not intended for any other use. Therefore, based upon the data and analyses described herein, the Market Value of the specified real property rights outlined in this report, subject to the Hypothetical Conditions and/or Extraordinary Assumptions and Contingent and Limiting Conditions contained herein and in terms arithmetically equivalent to cash, as of March 4, 2024, is: ONE HUNDRED THIRTY-FIVE THOUSAND DOLLARS $135,000 meemes———— So Thank you for the opportunity to be of service in this assignment. Please contact me if I can be of further assistance. Respectfully submitted, Mong f Sob
Page 13
Forsberg Appraisal Services, Inc. KE=24305 Summary of Facts and Conclusions Project Appraisal of a commercial property located in the Village of Mohawk, Keweenaw County. Location The subject is located in the Village of Mohawk, Allouez Township, Keweenaw County, Michigan Address 3616 US Highway 41 Mohawk, MI 49950 Owner/Seller The James Trevethan Grandchildren Education Trust Borrower/Buyer MJ Property Rentals, LLC Client Range Bank 100 N Front St Marquette, MI 49855 Appraiser Mary E. Forsberg Certified General Appraiser FORSBERG APPRAISAL SERVICES, INC. Appraiser - MT#1205004987, Expires 07/31/2025 Date of Inspection | March 4, 2024 Effective Date March 4, 2024 Report Date March 15, 2024 Reporting Format | Appraisal report according to the Uniform Standards of Professional Appraisal Practice (USPAP 2018-2019 Edition, effective January 1, Standards Rules 1 & 2). Interest Appraised | Fee Simple Zoning B-1; Business District Tax Identification Tax Identification No.: 42-101-27-100-011-001 Real Estate Taxes (2023): $1,983.16 Site Size 150 x 175 =26,250 sf or 0.60 acres Highest and Best | Commercial
Page 14
7 Z
>
Form 618, Page 2
py
J
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
Parcel Code
1. ASSESSED VALUE
Disposition by Board of Review. The Board of Review must a]
:
[Denied
[] Assessed Value Changed From | 3%. 04
to]
/0 I, +440
:
1
Record of vote - Board or three member committee of board
Chairperson fAYes
[| No sl
Member: [{] Yes
[| No
Reason for board action
Member: [K] Yes
[| No NY
Initials
Initials
Formula
Allurnte
WH
(urvent
Vows,
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 Agricultura
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.govi/taxtrib.
2. TENTATIVE TAXABLE VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[K.Denied
[| Tentative Taxable Value Changed From
_“1§', 74 0
to
(01,440
Record of vote - Board or three member committee of board
Chairperson: [Aes
[
[No IML.
Member:
fd Yes
[J No
WB
Member: [X] Yes [No
NY
Initials
Initials
Initials
Reason for board action
Tovey
ua capped
with
202%
Sede
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
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:
pou
Member:
—
Member:
ma
p!
[ves [No
[ves [INo
[ves [No
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
%
Record of vote - Board or three member committee of board
Chairperson: [_] Yes
[ | No
Member: J Yes
[| No
Member: [| Yes []NoPage 15
J ICH bos Te To. Box Lange ice® rN rN 2 2