Tresh - Petition to Board Review_ 27 March 2025(603575.1).pdf

Perry Tresh, Petitioner V Township Of Leelanau, Respondent · 25-002875-TT

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: Michigan Department of Treasury 

618 (Rev. 11-12) 

Reset Form 

1 

Petition to Board of Review 

L-4035 

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

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

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. 

Please Print or Type) 

Mary and Perry Tresh 

Township or City 

County 

Northport 

Leelanau 

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) 

008-226-011-60 

Protested Item 

[x] Assessed Value 

[¥] Tentative Taxable Value 

- [| Classification 

[J Qualified Agricultural 

Property Exemption 

1. PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$631,600 

$588,907 

$360,683 

2025 

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 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular 

classification has on that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

[] Agricultural 

[] Industrial 

[] Timber Cutover 

[] utility (Personal Property Only) 

1 Commercial 

[x] Residential 

J Developmental 

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 to 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 

Percent qualified agricultural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption 

| 

This increase reflects a 25% increase to the assessed and proposed taxable value of the referenced property 

amounting to a $69,482 change. The stated reason for change is "omitted propety". There has been no change to 

the property that would warrant this increase, nor is there any other property associated with the parcel. 

CRRTIFIGATION, 

2 

llesp ns bal — 

Thavch 0,205 

SI5ema 

st Nethill, Ee F B- ant- 5ga0

"Form 618, Page 2 

A 

o 

-¢f 

—— 

< 

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 

Parcel Code 008-226-0460 

| 

1. ASSESSED VALUE 

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

i 

i 

{Denied 

[[] Assessed Value Changed From 

[to] 

L 

Record of vote - Board or three member commits 

of board 

Chairperson: Xl Yes 

[ 

|No Pir 

Member $<] Yes 

[CINo wer Member: B4 Yes 

[ 

|No AC 

Reason for board action 

AJ, A, REE > “ia ¢ 0 14 JS 

Initials 

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

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

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

Personal Property may be appealed by July 31. The petition 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. 

2. TENTATIVE TAXABLE VALUE 

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

. 

[] Denied 

Tentative Taxable Value Changed From 

o_ 

35 / 8 8s 

Record of vote - Board or three member committee of board 

Chairperson: [X] Yes 

[| No PLR 

Member: X Yes 

[ | No 

§ fein Xl Yes [No MC 

Reason for board action ALLOWE? PEFPRECIA 140/74 

[/Y74 PRI [1] R COVSTRICT (oN 

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

Michigan Tax Tribunal at P-O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

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

Agricultural Personal Property may be appealed by July 31. The petition 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. 

3. CLASSIFICATION 

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

[Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: [_] Yes 

[ 

JNo ——— 

Member: [ 

Yes 

[ 

[No 

—m 

Member Clyes [No 

Reason for board action 

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 

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

[] Exemption Request Denied 

[_] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: [|_| Yes 

[|] No 

Reason for board action 

Member: [_] Yes [_]No 

Member: 

[ | Yes 

[| No 

Initials 

Initials 

Initials 

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

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form 

approved by the Michigan Tax Tribunal. TE Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

5. ADJOURNMENT 

27 202% 

Date of Final adjournment of Board of Review 

Board of Review Secretary Signature 

Date 

a 

7

“orm 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 

Parcel Code apn 8 ea 6 - 0 //~ 6 0 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the.raason.forits. 

action halow. 

1 

XI Denied 

[| Assessed Value Changed From 

[ 

1 to) 

| 

Record of vote - Board or three member committee 

of board 

Pp 

Chairperson: | Yes CINo add 

Member $< Yes [No wer Member: B44 Yes 

[ 

[No y/o 

Initials 

Initials 

Initials 

Reason for board action J. ARLE y Aaecrok < 

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

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

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

Personal Property may be appealed by July 31. The petition 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.govi/taxtrib. 

/ 

2. TENTATIVE TAXABLE VALUE 

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

[] Denied 

Tentative Taxable Value Changed From 36) 68 3 

o_ 

35 / 8 82 

Record of vote - Board or three member committee of board 

— - 

Chairperson: [X] Yes [No FAR 

Member: [X] Yes [No 

2¢Y 

Member: IX] Yes 

[| No 

Initials 

Initials 

Initials 

Reason 

for board acon ALL H/EP PEPRECIATION DA PRIOR COVSTRUCT 

[oN 

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

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

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

Agricultural Personal Property may be appealed by July 31. The petition 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. 

3. CLASSIFICATION 

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

[J Denied 

 [] Classification Changed From 

to 

Record of vote - Board or three member committee of board 

Chairperson: | | Yes 

[ | No 

Reason for board action 

Member: [|] Yes 

[ | No 

Member: [| Yes 

[ 

| No 

Initials 

Initials 

Initials 

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 

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

[] Exemption Request Denied 

[T] Exemption percent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[ 

| No 

Reason for board action 

Member: [| Yes [ | No 

Member: [| Yes 

[| No 

Initials 

Initials 

Initials 

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

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909 by July 31. The petition 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. 

5. ADJOURNMENT 

WAR 27 2095 

Date of Final adjournment of Board of Review 

Board of Review Secretary Signature 

Date 

frites A Litrlioes—

Michigan Department of Treasury 

3128 (Rev. 10-24) 

L-4035a 

2025 Taxable Value Calculations Worksheet 

BOR Petition No. 

7 5 25s 

Issued under authority of PA 206 of 1893. Filing is mandatory. 

This form must be completed by the Board of Review (BOR) and made part of the Board of Review Record 

whenever a change is made to an individual parcel of property which causes a change to the Taxable Value. 

Complete Section 1 

if the BOR changes the Capped Value. 

SECTION 1 

By Assessor 

By BOR 

2024 Final Taxable Value as set by Assessor, Board of Review or Michigan 

y 

Tax Tribunal (Enter number into column labeled "By Assessor.") 

— 

3 72, /ce 

AMOUNE OF LOSSES... = 

y’ 

(See page 11 and 12 of STC Bulletin 3 of 1995 for formulas) 

Amount of ADItIONS cores 

= 

os 

(See page 6 - 11 of STC Bulletin 3 of 1995 for formulas) 

2025 Capped Value 

= (2024 Taxable Value 

- Losses) 

X 

1.031 

+ 

Additions 

3-0 

yx 359883 

_€ 

357, § 83 

By BOR 

357,683 

2025 Capped Value 

Complete Section 2 if the BOR changes the Assessed Value. 

SECTION 2 

By Assessor 

By BOR 

2025 ASSESSEU VAIU oo = 

2025 Tentative SEV. 

= 

2025 Assessed Value 

X 

2025 Tentative Equalization Factor 

= 

X 

= 

By BOR 

2025 Tentative SEV 

= 

The 2025 Tentative Taxable Value is the lesser of the 2025 Capped Value or the 2025 Tentative SEV. 

2025 Tentative Taxable Value = 

35 7 $53 

ignature a YY; 2 yi lope) 

Date MAR 9 7 0s 

PZ 

7

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