24-003441.pdf

Sba Structure Inc Site Mi 20754, Petitioner V Township Of Wells, Respondent · 24-003441-TT

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GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

0CT 1.5 2024 

MARLON I. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003441 

Section 1: Respondent’s Contact Information 

First Name: 

M.L: 

Last Name/Company NamefUnit of Government: 

Township of Wells 

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

County: 

2190 Frankford Rd 

Tuscola County 

City or Town: 

State: 

ZIP Code: 

Caro 

MI 

148723 

Telephone Number: 

Fax Number: 

n/a 

n/a 

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 

First Name: 

Susan 

1: 

Last Name: 

M. 

M 

Jensen 

Firm Name (if any): 

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

4243 Barnes Rd 

City or Town: 

State: 

ZIP Code: 

Millington 

MI 

48746 

Telephone Number: 

Fax Number: 

989-871-5649 

n/a 

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

Section 3: Subject Property Information 

[W] Yes 

No 

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

[m] No 

Not Applicable 

[I] Yes 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

MICHIGAN TAX TRIBUNAL

rest 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

This property is a 350 ft guyed tower located at 4355 E Sanilac Rd, Kingston MI. 

It's 

value has previously been reported on Form 3594 Property Statement for 

Communication Towers, with a reported cost of 91,260 and an acquistion date of May 9, 

2003. A Small Business Property Tax Exemption Claim under MCL 211.90 (form 5076) 

was filed for 2024. An Assessor Denial of Request for Exemption as Eligible Personal 

Property (Small Business Taxpayer Exemption) MCL 211.90 was mailed to the taxpayer 

with the 2024 Notice of Assessment on February 24, 2024. The 2024 value was 

derived from the previously reported 2003 acquisition cost of 91,260 using the 2024 

STC Free-Standing Communication Tower Multiplier of 1.22. 

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)? a Yes 

[MA No 

{f yes, check which BOR Petitioner attended: 0 March 

O July 

[| December 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

[1A 

ves 

a 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? [mm] 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? a Yes 

No 

If yes, exptain 

Is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

if so, what is the issue date? 

IF PETITIONER 1S 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? [i] Yes 

[I] No 

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

[] July 

[J becember 

List the date the BOR denled 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 ata BOR? [] Yes 

[] No 

If Yes, check which BOR Petitioner attended: [3 March 

[J uty 

[3 December 

Tax Year(s) dened: 

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) 

[| 

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: 

022-900-250-1000-00 

Classification of Property: 

Real 

Personai 

(check ons) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check ane) 

[1 

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

55,700 

Current Taxable Value as established by the BOR: 

55,700 

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

111,337 

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

55,669 rounded to 55,700 

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

Michigan Department of Treasury 

Parcel Number 

5076 (Rev. 11-23) 

027 “G0 2.50 -1000-08 

Small Business Property Tax Exemption Claim Under MCL 211.90 

This form is to be filed with the local unit (City or Township) where the personal property is located. Please contact the focal unit where 

the personal property is located for their mailing address. This form IS NOT to be mailed to the Michigan Department of Treasury or 

Michigan State Tax Commission. This form must be filed no later than February 20, 2024 (postmark is acceptable). Late filed forms 

may be filed directly with the 2024 March Board of Review prior 

to the closure of the March Board. 

This form must be filled out in it's entirety. Failure to fill out the form completely can be cause for denial of the exemption. Taxpayers should 

pay particular attention to including contact information, including phone number and email address. 

General Information 

. 

BusinessName 

~ 

SBA Communications Corp 

NH 

hy 

" 

Attn Tax Dept 

3 

UC 

Ve 

Name and Mailing Add 

8051 Congress Av 

ship) - attach a separate sheet if necessary 

e 

Boca Raton, FL 33487 

024 

Name of Loca! Unit of Government 

/l 

County Where the/Property is Located 

City: 

Township: 10, é 

§ 

Village: 

( A 74, As 

Parcel Number 

Assumed Name(s) Used by Legal Entity (if any) 

Owner Telephone Number 

Date Business Bggan in Local Tax Collecting Unit 

Description of Owner's Business Activity 

7 00 R 

Cell TowsV 

Name, Trlenhnne Numher and Emait Address of the Person in Charge of Personal Property Records 

Address Where Personal Property Records are Kept 

Ernanda Parisotto, Tax Manager 

¢f35¢ 

4 

AY) 

Tic 

LYN 

(561) 226 9484 or propertytax@shasite.com 

rAd 

NAMES Ur cor wari mans 

cnr mm ome 

vements assessed as personal property at the location(s) included in this form. 

(Attach additional sheets as necessary.) 

List all addresses where any personal properly owned by, leased fo, or in the possession of the owner listed above or a related entity is located within the local tax collecting 

unit. (Attach additional sheets as necessary.) 

NA 

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner ar related 

entity, was less than $80,000 on December 31, 2023. (Enter value at fight.) 

Value of Pegsofial Property 

Dore Cash Value of all Personal Property, as defined by MCL 211.90, located within the focal tax 

Value pi sonal "“r 

2, 

430 

12 

1 The True Cash Value of all Personal Property, as defined by MCL 211.90, located within the local tax 

Value of Personal Property 

collecting unit indicated above, that is owned by, leased to, or in the possession of the owner or related 

entity, was equal to or greater than $80,000 and less than $180,000 on December 31, 2023. (If checked, 

attach a copy of Form 632, “2024 Personal Property Statement,” to this form. Enter value at right.) 

The undersigned certifies that: 

1. 

1am the owner of the commercial personal property and/or industrial personal property being claimed as exempt or 

| am the duly authorized agent. 

2. 

The folowing procedures were used to determine that the True Cash Value of the Eligible Personal Property on December 31, 2023: 

a) The determination of True Cash Value was based on the State Tax Commission's recommended valuation procedures as set forth on Form 632 (L-4175), “Personal 

Property Statement.” 

b} The determination of True Cash Value includes all assessable personal property, located within the city or township listed on this form that is owned by, leased fo, or

Hchigan Deparment of Treas, 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of P.A. 206 of 18a, Sec. 211.24 (c) and Sec.211,34¢, as amend, This Is a model assessment notice to be used by the local assessor. 

L-4400 

FROM SUSAN JENSEN, MAAO, MCPPE 

WELLS TOWNSHIP ASSESSOR 

4243 BARNES RD 

MILLINGTON, MI 48746 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

022-900-250-1000-00 

PROPERTY ADDRESS: 

4355 E SANILAC RD 

KINGSTON, Mi 48741 

SBA STRUCTURE INC 

ATTN: TAX DEPT MI20754 

8051 CONGRESS AVE 

BOCA RATON FL 33487-1307 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence": 

% Exempt As "Qualified Agricuftural Property: 

% Exempt As "MBT Industrial Personal": 

00% 

00% 

00% 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

42,400 

9% Exempt As "MBT Commercial Personal”: 

100.00% 

Exempt As "Qualified Forest Property”: 

Oa Yes 

[XI 

No 

Exempt As "Development Property": 

[Yes 

[X] 

No 

LEGAL DESCRIPTION: 

PERSONAL PROPERTY - TOWER ON 022-035-000-1700-00 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

251 

(COMMERCIAL PERSONAL) 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

251 

(COMMERCIAL PERSONAL) 

CURRENT 

CHANGE FROM 

PRIOR AMOUNT 

TENTATIVE AMOUNT 

"PRIOR YEAR TO 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

42 400 

55,700 

13,300 

2. ASSESSED VALUE: 

42,400 

55700 

13,300 

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

WAS NOT 

6. Assessor Change Reason(s): 

Personal Property Statement Estimated 

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: 

SUSAN JENSEN 

Phone: 

(989) 871-5649 

Emall Address: 

ASSESSOR@WELLSTWP.ORG 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

BOARD OF REVIEW WILL MEET AT WELLS TWP HALL, 2190 FRANKFORD RD, CARO ON TUESDAY, MARCH 12, 2024 FROM 

3:00PM TO 9:00PM AND THURSDAY, MAR

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the 

Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in your taxes. 

The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% 

of market value. 

IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value will be the same as your 2024 State 

Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value is calculated by multiplying 

your 2023 Taxable Value by 1.05 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or 

decrease your Taxable Value. Your 2024 Taxable Value cannot be higher than your 2024 State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may 

be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board 

of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of 

Treasury’s website at www.michigan.govitaxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click 

on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035). 

The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of 

Review. The denial of an exemption from the local school operating tax for a “homeownei’s principal residence” may be appealed to the 

Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the 

Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib. 

Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the 

Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or 

Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 

31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to 

the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the 

commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. 

The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claim a PRE, complete the “Principal Residence Exemption Affidavit’ (Form 2368) and file it with your township or city of the year of 

the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and 

subsequent tax levies so long as it remains the owner's principal residence. A valid affidavit filed after June 1 and on or before November 

1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal 

residence.

Parcel No. 

022-900-250-1000-00 

Assessor Denial of Request for Exemption as Eligible Personal Property 

(Small Business Taxpayer Exemption) MCL 211.90 

\ssued under the authority of the General Property Tax Act, Public Act 206 of 1893, as amended. 

The Assessor is required to deny the Eligible Personal Property (Small Business Taxpayer) Exemption for personal property that is determined not 

to meet the eligibility requirements of MCL 211.90. The assessor may deny a claim for exemption for the current year and/or any of the immediately 

preceding 3 years. 

A denial may only be issued by the assessor when a fully complete and timely filed Form 5076 Is received by the local unit of 

government where the personal property is located. Forms that are not timely filed or fully completed are not considered a denial but rather a failure 

to properly claim the exemption. 

Part 1: Local Unit of Government information (Provide information where the personal property is{ocated.) 

N: 

i 

i 

f 

ame of Local Unit of Government where the Personal Properly is Located 

Wells Township 

m 

- 

Ui 

City 

Township 

Wells 

lage 

County 

Tuscola 

Street Address 

City 

State 

Zip Code 

2190 Frankford Rd 

Caro 

Mi 

48723 

List the Physical Address(es) Where Personal Property Is Located within the City or Township (attach additional pages as necessary) 

4355 E Sanilac Rd, Kingston MI 48741 

Part 2: Taxpayer Information (Provide information for the taxpayer who flled Form 5076.) 

Taxpayer Name 

Name of Company Owner 

SBA Communications Corp 

Name of Contact Person 

Phone Number 

Ernanda Parisotto 

561-226-9484 

Street Number 

City, State, ZIP Code 

8051 Congress Ave 

Boca Raton, Ft 33487 

FEIN Number 

Year(s) for which the Form 5076 was Filed with Local Unit 

2024 

Part 3: Reason for Denial of Eligible Personal Property Exemption (The assessor must notify the taxpayst.of the dentgl.and thelr right 

of appeal and request that Form 632, Personal Property Statement be filed, 

In the absence of a completed Form 632, assessors are advised to 

use the bast information available to estimate tha assessment. A separate Form 5379, Assessor Affidavit-to Correct Taxable Value Afer-a-Denial 

of EPP Granted Pursuant fo MCL 211.90 must be filed with the taxpayer each assessment year a denial is entered.) 

The Small Business Taxpayer Exemption is being denied for the following reason(s): 

The personal property for which the Eligible Personal Property (Small Business Taxpayer) Exemption was claimed was not classified, or would not 

have been classified, as commercial personal property of industrial personal property, as defined in MCL 211.34c, for the assessment year in 

question. This denial reason applies to the following assessment year(s). 

2024 

The true cash value of the personal property owned, leased or possessed by the taxpayer within the local tax collecting unit was $80,000 or 

more. This denial reason applies to the following assessment year(s). 

The true cash value of the personal property owned, leased or possessed by a related entity to the taxpayer, when combined with the true cash value 

of the personal property which is owned, leased or possessed by the taxpayer, within the local tax collecting unit was $80,000 or more. 

This 

denial reason applies to the following assessment year(s). 

It has been determined that the personal property in question is leased to or used by a person that previously owned the property or a person that, 

directly or indirectly, controls, is controlled by, or is under common control with the person that previously owned the properly. This denial reason 

applies to the following assessment year(s). 

Taxpayer's Right of Appeal 

A taxpayer who timely and properly filed Form 5076 may appeal an assessor's denial of the Eligible Personal Property (Small Business Taxpayer) 

Exemption for the current assessment year to the March Board of Review under MCL 211.30 or MCL 211.53b during that tax year. 

In the case of 

a qualified error as defined in MCL 2114.53b, an appeal may be made to the July or December Board of Review. The July or December Board of 

al of a denial may be made to the

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

SBA Structure Inc Site MI 20754 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.24-003441 

Township of Wells 

, 

Respondent(s) 

PROOF OF SERVICE 

Susan Jensen 

states that on 

10/11/2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Michigan Tax Tribunal, P O Box 30232, Lansing, MI 48909 

BDO USA, Attn Brent Wornat, 2929 Allen Pkwy, Floor 20, Houston TX 77018 

[Signature gf person who is serving/mailing copy] 

Susan Jensen 

[Print/type name of person serving/mailing copy]

SUSAN JENSEN, MAAO, MCPPE. 

WELLS TOWNSHIP ASSESSOR 

4243 BARNES RD 

MILLINGTON, 

MI 

48746 

9589

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