25-003470 Petition_Redacted.pdf

Robert L Fox, Petitioner V Township Of Golden, Respondent · 25-003470-TT

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RECEIVED 

JUL 81 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON | BROWN, DPA 

GOVERNOR 

LANSING 

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) 279, 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 

M.L 

Last Name/Company Name 

ROBERT 

L 

FOX 

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

2851 CHARLEVOIX DR SE STE 116 

City or Town 

State 

ZIP Code 

GRAND RAPIDS 

MI 

49546 

Telephone Number 616-914-7624 

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 

I 

First Name 

M.I 

Last Name 

Firm Name (if any) 

ra 

Tranln 

ITT 

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

LITRE 

ID: 

RE 

City or Town 

State 

ZIP Code 

Telephone Number 

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

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [[] ves* 

[] No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

[If multiple, list first property’s address] 

64-006-005-400-39 

W. HARRISON ROAD 

Taxing Authority (City or Township) 

County 

TOWNSHIP 

OCEANA

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (chock all that apply) 

{l True Cash and Taxable Value 

J Poverty Exemption 

[1 Taxable Value Only (calculation) 

{1 pisabled Veterans Exemption 

[J uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[_] Exemption from Taxation (other than the denial of a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

| contend that the correct assessed value is $47,000, not $55,000. This is based on the 

actual purchase price of $94,000 on July 8, 2024. One half is $47,000. 

This transaction 

is the best evidence of fair market value...the price 

| paid. 

Also, a recent sale of a 1.33 acre lot on 10/23/2024 for $90,000 supports my contention 

that the Board of Review valuation of $55,000 is too high. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

Did you protest the assessment at a Board of Review (BOR)? [i] Yes 

[ml] No 

If Yes, check which BOR you attended AND attach the BOR decision: /l March 

[J uty 

[J December 

If No, check the applicable reason(s): 

[I] Not required to attend 

Assessment Change Notice was not received by Petitioner 

1 Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation In Section 5) 

[Hl] Appealing within 35 days of State Tax Commission Order 

[W] Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

64-006-005-400-39 

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: 

$55,000 

Current Taxable Value as established by the BOR: 

-$55,000 

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

$94,000 

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

$47,000 

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

Section 8: Classification Information only the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe Is the property's classification? 

Real 

Personal 

(check one) 

0 

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?

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 

4 No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

7 ves 

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 

$0ver $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. 

Sign ature *rRequired 

Petiti 

Jo 

Sa Representative's Signature: 

Ist Li 

bd 

1

2025 BOARD OF REVIEW DECISION 

FROM 

GOLDEN TWP ASSESSOR 

BARBIE EATON, MAAC 

PO BOX 26 

MEARS MI 49436 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.): 

64-006-005-400-39 

W HARRISON RD 

FOX JR ROBERT L TRUST 

2851 CHARLEVOIX DR SE STE 116 

GRAND RAPIDS MI 49546 

A-1 SPLIT/COMBINED ON 02/19/2025 FROM 006-005-400-35; 

THIS PROPERTY IS CLASSIFIED 

402 

(RESIDENTIAL-VACANT) 

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 

64-006-005-400-39 

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

Board of Review Comments 

ASSESSED VALUE EXCEEDED 50% OF THE TRUE CASH VALUE 

| 2025 

ORIGINAL ASSESSED VALUE 

66,800 

| 

[2025 "BOARD OF REVIEW" ASSESSED VALUE 

55,000 

| 

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

2025 ORIGINAL TAXABLE VALUE 

66,800 

2025 "BOARD OF REVIEW" TAXABLE VALUE 

55,000 

2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to coritact the assessor at the address listed above or call (231-873-4413) if you have any questions. 

If you disagree with the determination of the March Board of Review you may appeal their decision to the Michigan 

Tax Tribunal. All petitions for Commercial or Industrial property must by received by the Tribunal no later than May 

31st. All petitions for Agricultural or Residential property must be received by the Tribunal no later than July 31st.

American Land Title Association 

FINAL ALTA Settlement Statement - Buyer 

Adopted 05-01-2015 

File No./Escrow No.: [ 

Oceana Land Title & Escrow Agency 

Print Date & Time: 

71212024 5:06:22 PM 

Hor Stata St 

Officer/Escrow Officer: Brooke Stapel 

(231) 873-9700 

Property Address: 

VIL PCL. A-1 W, HARRISON RD. 

MEARS, Mi 49436 (OCEANA) 

(64-006-005-400-35 (Part of)) 

Buyer: 

THE ROBERT L, FOX JR. TRUST, UNDER AGREEMENT DATED JUNE 26, 2014 

2851 Charlevoix Drive SE 

Suite 116 

Grand Rapids, MI 49546 

Settlement Date: 

7/8/2024 

Disbursement Date: 

~~ 7/8/2024 

Description 

Buyer 

Debit 

Credit 

leposits, Credits, Debits 

Sale Price of Property 

$94,000.00 

Deposit 

$1,500.00 

‘rorations 

Summer Tax Proration 7/8/2024 to 1/1/2025 @ $270,34/Year 

$130.74 

Winter Tax Proration 7/0/2024 to 1/1/2025 @ $453.36 

ear 

$219.25 

‘omissions 

Admin Fee - Selling to Coldwell Banker Woodland Schmidt 

$295.00 

ille Charges 

Titia - Lender's Tille Insurance to Oceana Land Tille & Escrow Agency 

Titla - Setilement or closing fee to Oceana Land Title & Escrow Agency 

$250.00 

Tilo - Technology Service Fae lo Oceana Land Tile & Escrow Agency 

$17.50 

fovernment Recording and Transfer Charges 

Recording fees: Deed $35.00 

$35.00 

Debit 

Credit 

ubfotals 

$94,047.49 

$1,500.00 

we From Buyer 

$93,447.49 

ofals 

$94,947.49 

$94,947.49

Acknowledgement 

Well have carefully reviewed the ALTA Settlement Statement and find it to be a true and accurate statement of all receipts 

and disbursements made on my account or by me in this transaction and further certify that 

| have received a copy of the 

ALTA Settlement Statement. Walt authorize Oceana Land Title & Escrow Agency to cause the funds to be disbursed in 

accordance with this statement. 

BUYER(S) 

the Robert L, Fox Jr. Trust, under agreement dated June 26,2014 

. Reoberck 

"Roo , Fox dr, Trades 

COLDWELL BANKER WOODLAND SCHMIDT

Land 

Sold 

Customer Detail Report 

1.33 Acres W Harrison Road, Mears, MI 49436 

$90,000 

~ 

List Number: 24048155 

Property Sub-Type: Acreage 

Status: Sold 

Area: MasonOceanaManistee - O 

County: Oceana 

List Price: 90,000 

Municipality: Golden Twp 

List Price/Acre: 67,669.17 

Lot Dimensions: 225 x 300 

Sold Price/Acre: 67,669.17 

Cross Streets: Birchmere dr (private) 

Days On Market: 4 

Waterfront: No 

Tax ID #: 64-006-005-400-34 (prt of) 

Lot Acres: 1.33 

Lot Square Footage: 57,935 

Road Frontage: 225 

Ownership Type: Private Owned 

Directions: 31 to Polk rd. (Hart Exit) West on Polk rd. to 56th, North to Deer rd., West to 34th ave, North and follow as 

it turns to Ridge rd. Follow to Harrison Rd. Turn West on Harrison 

Legal: TBD with New Survey to come soon 

SEV: 0 

For Tax Year: 2024 

Taxable Value: 0 

Tax Year: 2024 

Homestead %: 100 

Annual Property Tax: 0 

Zoning: 

Special Assmt/Type: 

0 

School District: Hart 

Assoc. Amenities: 

Lot Description: 

Buildable; Level; Recreational; Wooded 

Terms Available: 

Cash; Conventional 

Assoc. Fee Incl. 

Mineral Rights: 

~~ Unknown 

Util Avail at Street: 

Electricity Available 

Auction Details: 

Other Structures: 

Utilities Attached: 

Electricity Connected 

Docs at List Office: Aerial Photo; Survey Sale Conditions: 

None 

Water Fea. Amenities: 

Public Access 

1 Mile or Less 

Street Type: 

Public; Unpaved 

Water Type: 

Association Info.: 

Current Use: 

Recreational; Residential 

Public Remarks: Amazing location for this wooded building site just steps from Lake Michigan allowing for the sound of the waves to filter in. Nicely wooded 

with only a few homes and public access to the beach within 400 feet. Unique opportunity with many site options for a new home. Full Beach and county 

access also available at Cedar point park less al 

C \ Sold Date: 

10/23/2024 

, 

Sold Price: $90,000 

LN 

All'information deemed materially reliable but not guaran; 

Interested 

parties 

onouged to verify all information. Copyrioht 2025 MichRIC®, LLC All rights 

reserved. vDMCA Notice The property on this sheet has bee 

le availabl, 

5/14/2025 

9:40 AM and may not be listed 

by 

the office/agent presenting this 

information.

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