24-003400.pdf

Christopher A Masters, Petitioner V Township Of McMillan, Respondent · 24-003400-TT

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GRETCHEN WHITMER 

GOVERNOR 

RECEIVED 

0CT 0.8 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003400 

Section 1: Respondent’s Contact Information 

906-293-8798 

First Name: 

ML: 

Last Name/Company Name/Unit of Government: 

McMillan Township 

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

County: L u ce 

City or Town: 

State: 

ZIP Code: 

Newberry 

MI 

149868 

Telephone Number: 

Fax Number: 

906-293-8854 

art_mcmillantwp@sbcglobal.net 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

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

906-293-8798 

First Name: 

M.L: 

Last Name: 

Arthur 

F 

Schultz 

Firm Name {if any): 

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

PO Box 442, 405 Newberry Avenue 

City or Town: 

State: 

ZIP Code: 

Newberry 

MI 

149868 

Telephone Number: 

Fax Number: 

906-293-8854 

art_mcmillantwp@sbcglobal.net 

E-mail Address (do not enter unless you want MTT to send all correspondence via email): 

Section 3: Subject Property Information 

ves 

No 

Does the subject property have a Principal Residence Exemption of 50% or more? 

ves 

[No 

[J nNotAapplicabte 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

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 

The Petitioner filed an appeal with the March BOR 03/11/2024. The reason for protest 

was he believes the property is over valued and being taxed too high. The Petitioner 

payed $142,800 on 04/28/2023 for all three parcels. The estimated true cash value of 

the three parcels totals up to $204,200. The Petitioner appealed all three parcels 

together in one appeal and did not specify an estimate of true cash value for each 

seperate parcel. 

He also did not provide any evidence to support his opinion of value. 

The property was not listed for sale except Zillow and the BOR did not consider this a 

market sale. 

It was suggested to the Petitioner that he obtain appraisals for each 

seperate parcel and then file a petition with the Tax Tribunal. 

At that point if the 

Respondent considers the appraisals to be acceptable a stipulation would then be 

considered. 

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)? (Md Yes 

| | No 

If yes, check which BOR Petitioner attended: 

March 

M July 

[} December 

#f no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes 

0 No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [Hm] Yes 

[] No 

If yes, cite the Board's authority, 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [WN] Yes 

No 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

7 ves 

No 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? O Yes 

a No 

If Yes, check which BOR Petitioner attended: [] March 

[J] uly 

[] December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [0] Yes 

[| No 

If Yes, check which BOR Petitioner attended: [|] March 

[J July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

48-003-001-011-0600 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$9,600 

Current Taxable Value as established by the BOR: 

$9,600 

What do you believe is the fair market value (also known as True Cash Value)? 

$19,140 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$9600 

Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO ANSWER FORM 

VALUATION APPEAL 

MTT DOCKET NO. 24-003400 

Respondent’s Contact Information: 

Local Unit of Government/First Name: 

M.. 

Last Name: 

McMillan Township 

Valuation Information: 

"t48-003-001-010-0110 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

0 

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

$82,000 

Current Taxable Value as established by the Board of Review: 

$82,500 

What do you believe is the fair market value (also known as True Cash Value)? 

$165,000 

Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 

$82,500 

If your contention of Taxable Value differs from your contentlon of Assessed Value, enter your contention of Taxable Value here. 

Valuation Information: 

"™48-003-001-010-0620 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review! 

$10,000 

Current Taxable Value as established by the Board of Review:

Nhahigen Deparment of Treasury 

P. AH “1 

Petition to Board of Review 

L-4038 

This form is issued under the authority of P.A, 206 of 1893, as amended. Filing is voluntary, howaver you may not appeal to the Michigan Tax Tribunal 

or the State Tax Commission unless you first protest to the Board of Review. 

TOBE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioners Name 

(if Other than Owner. Please Print or Type) 

1 

Chelsry odin Masters 

Township 

or City 

[A 

> 

County 

J 

RR 

rier, 

Rest 

Me Millen 

(dl 

IN 

oY 

x 

t 

x 

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) 

U8 C03 ~co-0\ 

Cer 

{4- 0B 00)-0\0- OW 0 

H8- C03-00 1-00-0670 

Protested ltem 

Assessed Value 

[Tentative Taxable Value 

Hl Classification 

O Qualified Agricultural 

Property 

Exe 

1. PROTEST OF ASSESSMENT 

erty 

Exemption 

{Complete this suction for a protest of assessed value and/or tenialive taxable values) 

Assessed Amount 

Owner's Estimate of Trye Cash Valug 

Tentative Taxable Value 

Yaar 

tesa 100,00 

U7, 

Goo 

(142, 800 

[2023 

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 211.34¢ of the Michigan Compiled Laws, The Board of Review shall not be Influenced by the effect thet a peticular 

classification has on that property's siatus as a homeowner's principal residence or qualified agricultural proparty.} 

Classtiication of property on this year's assessment rofl 

Classlfioation should be (chaok one of the following): 

[] Agricultural 

[] Industrial 

[1 Timber Cutover 

[1 utility (Personal Property Only) 

[] commercial 

Yl Residential 

[_] pevelopmental 

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 fo 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 

Percant qualfited agricultural exemption requested by owner (Enter 100 i full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) for protest of aesessed value and/or the tentative taxable value and/or classification and/or qualifiad agrisuliural property exemption 

T 

be 

‘ve 

“he 

p ropesty Te 

ocuer 

aly 

andl

Form 618. Page 2 

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 

/ 

Pargst Code 

. 

A 

] 

i 

4. 

4g-w3 

Go) -0ll- Ofo0 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the.resson 

for its. action halow...., 

rr 

i 

i 

ti 

Xl Denied 

M1 Assessed Value Changed From Nl 

ato 

Record of vote - Board or three member aommittes of board 

Chairperson: [7 Yes [No A L3 

Member: [7] ves Ine af 

Member: [7] ves One 

Inftfals 

_ 

initials 

Initials 

Reason for board action The 

Be lx dewed_ Fle 

Pefriicn ery 

ode s& 4< + 

he Poli ona 

did 

wpa 

v de asegopty gy 

of at the or 

Wid 

v e 2s " 

2. TENTATIVE TAXABLE VALUE 

i 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

[| Tentative Taxable Vaiue Changed From 

to 

| 

Rasord of vote - Board or three member committee of hoard 

| 

Chairperson: [Yes [No 7/3 

Member: [7] ves Mino 

Member: [7] Yes 

[ 

[No 

Initials 

A 

Initials 

Initlals 

Reason for board action 

Se we 

(3 

a ssess ed 

N 

! 

If you disagree with the decision of the Board of Review regarding tentetive taxable value, you may appeal that decision by filing a petition with the 

{ 

Michigan Tax Tribunai at P.O. Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

f 

Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and 

i 

Agricuitural Personal Property may be appealed by July 31. The petltfon 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. 

i 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

| Denied 

[] Classification Changed From 

fo 

[Record of vote - Board or three member committes of hoard 

| Chairperson: 

[| Yes 

[ 

| No 

— 

Initials 

i Reason for poard action 

i 

| 

3 

i 

i 

Member: |] Yes 

[| No 

me 

Member: [Yes [No 

Initials 

i 

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 

r 

— 

+ 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

{ 

[1 Exemption Request Denied 

[_] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson:

Michigan Department of Treasury, 

1019 Rev, 11.23 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authorily of PA. 206 of 1893, Sec. 211.24 {¢) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM. ARTHUR SCHULTZ-ASSESSOR 

PARCEL IDENTIFICATION 

PO BOX 442 

ns 

on 

NEWBERRY, MI 49868 

48-003-001-011-0600 

L-4400 

PARCEL NUMBER: 

PROPERTY ADDRESS: 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

MASTERS CHRISTOPHER 

% Exempt As "Homeowners Principal Residence": 

.00% 

7272 BLUE LAKE RD 

% Exempt 

As "Qualified Agricultural Property": 

00% 

TWIN LAKE MI 49457 

% Exempt 

As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”: 

00% 

Exempt 

As "Qualified Forest Property": 

Il Yes 

No 

Exempt 

As "Development Property": 

[7] Yes 

No 

LEGAL DESCRIPTION: 

SEC 11 T46N R8W GOV'T LOT 1. 17.85 A, 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

(RESIDENTIAL-VACANT) 

PRIOR YEAR'S CLASSIFICATION: 

402 

(RESIDENTIAL-VACANT) 

The change in taxable value will increase/decrease your tax bill for the 2024 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$145 

PRIOR pall 

AMOUNT YEAR: 

oo. 

ARE 

1. TAXABLE VALUE: 

3,723 

9,600 

5,877 

2. ASSESSED VALUE: 

9,600 

9,600 

0 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

9,600 

9,600 

0 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason: 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Phone: 

(908) 293-8798 

Name: 

ART SCHULTZ 

Email Address: 

ART_MCMILLANTWP@SBCGLOBAL.NET

Wictigan Deparment of Teast 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice 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.211.34c, as amended. This is a model assessment nolice lo be used by the focal assessor. 

FROM. ARTHUR SCHULTZ-ASSESSOR 

PARCEL IDENTIFICATION 

PO BOX 442 

PARCEL NUMBER: 

48-003-001-010-0620 

NEWBERRY, MI 49868 

PROPERTY ADDRESS: 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

MASTERS CHRISTOPHER 

% Exempt As "Homeowners Principal Residence": 

00% 

7272 BLUE LAKE RD 

% Exempt 

As "Qualified Agricultural Property": 

.00% 

TWIN LAKE Mi 49457 

% Exempt As "MBT Industrial Personal”: 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt 

As "Qualified Forest Property": 

0 Yes 

[XI 

No 

Exempt 

As “Development Property™ 

[ Yes 

No 

LEGAL DESCRIPTION: 

SEC 10 T46N R8W N 1/2 OF GOV'T LOT 1. 20 A. 

SPLIT/COMBINED ON 01/11/2018 FROM 003-001-010-0600; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

(RESIDENTIAL-VACANT) 

PRIOR YEAR'S CLASSIFICATION: 

402 

(RESIDENTIAL-VACANT) 

The change in taxable value will increase/decrease your tax bill for the 2024 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$195 

Mov oi " 

AMOUNT YEAR: 

5504 

CORBET YEAR 

1. TAXABLE VALUE: 

2,111 

10,000 

7,889 

2. ASSESSED VALUE: 

10,000 

10,000 

[1] 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

10,000 

10,000 

0 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason: 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

ART SCHULTZ 

(908) 293-8798 

Email Address: 

ART_MCMILLANTWP@SBCGLOBAL.NET

aan geo Toe 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice 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.211.34c, as amended. This is a mods} assessment notice to be used by the local assessor. 

FROM: ARTHUR SCHULTZ-ASSESSOR 

PARCEL IDENTIFICATION 

PO BOX 442 

PARCEL NUMBER: 

-003-001-010- 

NEWBERRY, MI 49868 

48-003-001-010-0110 

: 

PROPERTY ADDRESS: 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

MASTERS CHRISTOPHER 

% Exempt As "Homeowners Principal Residence": 

00% 

7272 BLUE LAKE RD 

% Exempt 

As "Qualified Agricultural Property": 

00% 

TWIN LAKE MI 49457 

% Exempt As "MBT Industrial Personal: 

00% 

% Exempt As "MBT Commercial Personal": 

00% 

Exempt 

As "Qualified Forest Property™: 

[1 Yes 

No 

Exempt 

As "Development Property": 

[Hl] Yes 

No 

LEGAL DESCRIPTION: 

SEC 10 T46N R8W N 1/2 OF SEC EXC GOV'T LOT 1 & S 1/2 OF SW 1/4 OF NW 1/4 & S 1/2 OF SE 1/4 OF NW 1/4 & S 1/2 OF SW 1/4 

OF NE 1/4. 220 A. 

SPLIT/COMBINED ON 01/11/2018 FROM 003-001-010-0100; 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

(RESIDENTIAL-VACANT) 

PRIOR YEAR'S CLASSIFICATION: 

402 

(RESIDENTIAL-VACANT) 

The change in taxable value will increase/decrease your tax bill for the 2024 

PRIOR AMOUNT 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$1046 

YEAR: 

2023 

AMOUNT YEAR: 

2024 

PRI 

YEAR o 

1. TAXABLE VALUE: 

40,237 

82,500 

42,263 

2. ASSESSED VALUE: 

93,500 

82,500 

-11,000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

93,500 

82,500 

-11,000 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS 

6. Assessor Change Reason: 

The 2024 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

ART SCHULTZ 

(906) 293-8798 

ART_MCMILLANTWP@SBCGLOBAL.NET

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Christopher Masters, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

\ 

MTT Docket No. 24-003400 

Township Of McMillan, 

Respondent. 

NOTICE OF DOCKET NUMBER 

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunals rules. The docket number needs to be included on all documents 

submitted in this case. 

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 279. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal's website. 

By: 

Tribunal Clerk 

Entered: September 12, 2024 

PROOF OF SERVICE 

| certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Christopher Masters 

Petitioner(s) 

\% 

MTT Docket No.24-003400 

McMillan Township 

Respondent(s) 

PROOF OF SERVICE 

Arthur F. Schultz states that on October 2, 2024 he served a copy of the Property Tax Appeal 

Answer Form by Certified Mail for the parcels relative to the above captioned matter upon: 

Christopher Masters 

7272 Blue Lake Rd 

Twin Lake, MI 49457 

yA 

Signature 

Udit 

r. al, +z 

Printed name of person serving/mailing copy

McMillan Township 

P.O. Box 442 

Newberry, Ml 49868 

ll 

7013 

225

|

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