260729 - Petition Hopstetter.pdf

James R Hopstetter Petitioner V Township Of Cedar Respondent · 26-002868-TT

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STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR DIRECTOR LANSING



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING



 Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other

 Exemptions, Special Assessments, or Non-Property tax disputes.



 Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of

 Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in

 default.



 Section 1: Petitioner's Contact Information

 First Name [XN Last Name/Company Name

 James R Hopstetter



 Mailing Address (No., Street, P.O. Box or Rural Route)

 10234 170th Avenue

 City or Town State ZIP Code

 LeRoy Mi 49655

 Telephone785-224-1443Number



 Email Address (do not enter unless you want MTT to send all correspondence via email)



 Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

 First Name [XR] Last Name

 Cynthia Wotila

 Firm Name (if any)

 McCurdy, Wotila & Porteous, PC



 Malling Address (No., Street, P.O. Box or Rural Route)

 120 W. Harris Street

 City or Town . State ZIP Code

 Cadillac Mi 49601

 Telephone Numbar 231-775-1391



 Emall Address (do not enter unless you want MTT to send all correspondence via email)

 cindy@mwplegal.com



 Section 3: Subject P roperty Information *use the multiple parcel form for additional, contiguous parcels.

 How many parcels are you [13 are appealing more than one parcel, are they contiguous or adjoining?

 appealing? Yes* No*



 **If No, you must file separate appeals for each parcel

 Property Address (No., Street) :

 10234 170th Avenue

 LeRoyCity or Town County Osceola MiState 49655ZIP Code

 Taxing Authority (City or Township)

 Cedar Township

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Section 4: Check which of the followingyou are appealing (check at that apply)



 64 True Cash and Taxable Value



 [J Taxable Value Only (calculation)



 [J Uncapping of Taxable Value



 Section 5: Explain the Reason for this Appeal



 The subject parcel is approximately 1.72 acres improved with a 1997 Redman Homes

 singlewide and a detached 24 x 30 foot garage. Petitioner purchased the property in

 July 2025 and the assessor uncapped the property and increased the taxable value from

 $43,500 to $61,700. The Board of Review confirmed the change based on the incorrect

 statement that the trailer was five (5) years old, when, in fact, it is twenty-nine (29) years

 old. According to the STC Assessors Manual, standard depreciation on a 29 year old

 mobile home ranges between 36% - 52% good. Even factoring exceptional

 maintenance, the assessor's determination of 87% good, grossly overvalues the

 property. Likewise, the garage which was constructed in 1987 was also assessed at

 87% good.



 Section 6: Jurisdictional Issues



 Did you protest the assessment ata Board of Review (BOR)? [v4] Yes O No



 If Yes, check which BOR you attended: [J] March [J July [J December



 If No, please check the applicable reason(s):



 0 Not required to attend

 [mm] Appealing a purported Clerical Error or Mutua! Mistake of Fact (if yes, Include explanation in Section 5)

 [| Appealing within 35 days of State Tax Commission Order



 0 Appealing within 35 days of recelpt of Notice of Uncapping

 Other



 If you checked “other” above, explain:



 Year(s) under appeal: 2 0 2 6

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.

 ParcelNumber: or _02-008-01 6-00



 Classification of Property: Real ld Personal [J (check one)



 Agricultural J Commercial J Industrial J Residential@ Timber-Cutover J Developmental J UtilityJ (check one)



 Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:

 by the Board of Review: 61 ,700 61,700



 What do you believe is the fair market value (also known as true cash value)?

 90,000

 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed

 value by .5) 45,000 assessed value) 45,000



 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?



 [v4] Yes O No



 If you answered yes to the above question, you are not required to pay any filing fees.



 If the 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 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 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.



 If the 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

 Sai Attorney/Aythorized Representative’s Signature:

 /

 Isl (uddu0 Jpiln Cynthia Wotila

 d

Michigan Department of Treasury

 618 (Rev. 12-25)



 Petition te Board of Review L-4035

 This form Is fssued under the authority of PA. 206 of 1893, as amended. Filing Is voluntary; however, you may not appeal to the Michigan Tax Tribunal first unlessyou protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State Tax Commission unless you first protest to the Board of Review.

 TO BE COMPLETED BY OWNER OR OWNER'’S AGENT

 Ownar’s Name (Please Print or Typs) Petitioner's Name (If Other than Owner. Please Print or Type)

ri"Cedyy& re. Hop ste der County oScerla Year of Appeal 025

 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:

 Proparty Idantiod (Parcel code required. Property address and iogal desciiption Gpional]

 ("7 0a 008 0/6 op



 Protested item: JR Assessed Value Xx Tentative 0 Taxable Status O Classification Qualified Agricultural

 Taxable Value (exemption) Property Exemption

 1, PROTEST.OF ASSESSMENT _

 Complete this section for a protestof assessed valu, including assessed value changes associated with exempt status and denied or late filed forms. personal property

 Assessed Value lol, 700 | Owner's Estimateof TrueTrue CashCash ValueValue (M (Market Value)Value]

 5 00 0p Or [¢SS 2. PROTEST-OF TAXABLE VALUE _

 | Complete this section for a protest of Taxable Value.

 Reason: O Value of Losses 0 Value of Additions OJ Poverty Exemption Uncapping %

 | 3. PROTEST OF CLASSIFICATION Lo : ‘ = AT ET



 that property's status as a homeowner's principal residence or qualified agrieulturat property:

 Classification of propertyon this year's assessmentroll



 Classification should be (check one of the following):

 [ Agricutturat [1 industrial [7] Timber cutover [J utility- (Personal Property Only)

 [1] commercial L] Residential [7] pevetopmental

4..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 ty, the qualified agricultural proper- owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO THE CONSIDER ORACT EXEMPTION UPON FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)



denied) Percent qualified agricultural exemption grantedby assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 # full

 exemption requested)

| REASON:FOR'PROTEST

 State reason(s) for protest of assessed value and/orthe tentative taxable value and/or taxable status gndlor classification and/or FI property ekemption

 Raisein “Taxes ; 30 yr old +ra/las oot eprec ated



CERTIFICATION

 Signature

 Phone Number

Sgn Roadie 3-9-2 .

 10234 79 F Lersy

618, Page 2

 FOR BOARD OF REVIEW USE ONLY

 INSTRUCTIONS:

 Petition Number Incorporate a copy of this form and the assigned number In the Board of Review minutes

 Parcel Code FE / . G7 63008 d/bop 1. ASSESSED VAEUE © — fo TEE a — Pispotion by Boar of Review. The Board of Roviw af safe tr Feaaan To Fs sek Bor

 1 Denied [7] Assessed vate Changed From|

 Record of Vote — Board or threa-momber commis oT 50mg Jef ]

 Chairperson: [Jes Ine Member: [7 Yes One Member: [Jes [Ine

 Reasonfor Board Action Initials

 Initials



 2. TENTATE E TAXABLE VALUE.

 oy Board of Roviow: The Board of Roviow mis ite 5 smear For 3am Bis Denled LJ Tentative Tavatie vate Changed From 443 550) (See atiached L-40354) v_(o/, P00 7

 "Record of Vota — Board or 4

 Chairperson: Ow Ke Committee of board

 Member. [] ves [ino HR Member: [] Yes [7]No Reasonfor Board

 Tiler 1S Sears 0 Hd, no+ =o Years od

i

 my SE ei Ee oy sty ng Ela Ce sre a ae ma EL es Te 4 oe Cte rc et form or tse i bi or a form approved by the Michigan Pot Tax Tribunal, Michigan Tax Tribunal 5iodo forms are available ww. michigan. gov/taxirb,



 YOU TY 2ppocl by sending Fon 2167 to th State Tex Commission at PQ Bex 30471,



 [7] Exemption percent medified from

 % Record of Vote — Board or three-member sommes of borg % to

 Chalerson: [7] Yes [ne Member [ves [no initials Member: [Jes [Ino

 initials

 initials



 if you vith the decision of the Board of Review regard qualifiedMan agricultural oc Tuna on a you or” appeal that decision by to filing a petition Michigan with the Tax kos ons oe Tribunal forms ero mt avallabl eon y at ww Brg mighingn, tion Soutaben.5. ADJOURNMENT

Date of Fira] of Boardof Review



 a BC doo ™ 2 0-2

03/26/2026 10:16 AM

 2026 BOARD OF REVIEW DECISION



 FROM



 JAMES NIENHUIS

 CEDAR TOWNSHIP ASSESSOR

 PO BOX 135

 TUSTIN MI 49688-0135



 ‘NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.)

 67 02 008 016 00 10234 170TH AVE



 HOPSTETTER JAMES

 10234 170TH AVE SEC 8 TI8N R9W PT OF SW 1/4 OF SW 1/4 COM AT NW COR

 LEROY MI 49655 THEREOF, TH S88DEG15°E 300 FT, TH S 250 FT, TH

 N8SDEG15'W 300 FT TO W SEC LN, THN 250 FT TOPOB

 1.72AM/L



 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 67 02 008 016 00

 They have made the following determination based on the information you supplied.



 Board of Review Comments



PETITION OF ASSESSED AND TAXABLE VALUE DENIED



 2026 ORIGINAL ASSESSED VALUE 61,700



 2026 "BOARD OF REVIEW" ASSESSED VALUE 61,700



 {If the above amounts are the same, no revisions have occured)



 2026 ORIGINAL TAXABLE VALUE 61,700



 2026 "BOARD OF REVIEW" TAXABLE VALUE 61,700



 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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