01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.02b82555-a659-4580-87e9-7ee684629cd9.pdf
Roger E Sullivan Petitioner V Township Of Franklin Respondent · 26-000576-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Roger M.I. E Last Name/Company Name Sullivan Mailing Address (No., Street, P.O. Box or Rural Route) 21306 Main Street City or Town Hancock State Michigan ZIP Code 49930 Telephone Number 9062810727 Fax Number E-mail Address roger@builtbysullivan.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Roger M.I. E Last Name Sullivan Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 21306 Main Street City or Town Hancock State Michigan ZIP Code 49930 Telephone Number 906-281-0727 Fax Number E-mail Address rogeresullivan@yahoo.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 21306 Main Street
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Hancock Michigan 49930 Taxing Authority (City or Township) Township Of Franklin (HOUGHTON) County Houghton Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal See attached detailed 9-page Board of Review petition (dated March 9, 2026) and all supporting documents, including the Board of Review decision dated March 13, 2026. The 2026 valuation is excessive due to: • The 2017 state-mandated neutral third-party assessment audit established the correct baseline values. Since that audit, the assessor has unlawfully crept the taxes up each year by removing the 50% “swampy” land adjustment without evidence or justification in 2020 (effectively doubling the land value) and making other improper increases beyond the limits allowed by Proposal A (MCL 211.27a). • Failure to apply any depreciation despite ongoing deterioration (no roof for 5+ years, mold, uninhabitable areas). • Persistent property card errors (phantom sauna addition, incorrect style/year/floor area/story heights, heated shed that has no heat, etc.). • Permanent flooding rendering approximately 1/3 of the taxable land unusable (see attached 2025 photos from multiple months). • Misclassification of structure (lean-to greenhouse should be agricultural, not residential). The Houghton County Building Department has now formally accepted the agricultural use of the greenhouse (see attached March 19, 2026 letter). Contended true cash value (fair market value): $100,000 or less. Pursuant to MCL 211.10e, the assessor is required to use only the official Michigan Assessor’s Manual as a guide in preparing assessments. The Township violated this statute by failing to follow the Manual’s depreciation schedules, land adjustment guidelines, and building classification rules, resulting in an excessive valuation. All issues were properly protested to the March Board of Review on March 9, 2026 and were denied in full on March 13, 2026. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 006-209-013-00 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 112353 Current Taxable Value as established by the BOR: 55013 What do you believe is the fair market value (also known as True Cash Value)? 100000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 50000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 18500 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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 Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Roger E. Sullivan