Kogut.pdf

Jimmy A Kogut Petitioner V Township Of Peacock Respondent · 26-003889-TT

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RECEIVED 

Ef 

AUG 3 4 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

- GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal {i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default. 

First Name 

Section 1: Petitioner’s Contact Information 

Bui 

Last Name/Company 

Name 

Jimmy 

A 

Kogut 

Maiting Address {No., Street, P.O. Box or Rurat Route) 

15415 Susanna Circle 

City or Town 

State 

ZiP Code 

Livonia 

Mi 

48154 

Telephone Humber (734) 462-1033 

Email Address (do not enter unless you want #TT to send ell correspondence via emai) 

Jmmy@EQUALIZ-AIR.COM 

First Name 

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

NL 

Last Name 

Firm Nama (if any) 

Mailing Address {(No., Street, P.O. Box or Fuzal Houle) 

City or Town 

State 

Telephone Number 

Email Address (do not enter unless you want BITT 

£5 sexd 28 correspondence via ema) 

Section 3: Subject Property Information «use the mutiple parcel form for additional, contiguous parcels. 

How many parcels are you 

Hyou are 

more than one parce), are they contigusus or adjoining? 

appealing? 

[1 vest 

i 

] How 

if No, yous must file separate appeals for each parcel 

Property Address (No., Street) 

parcel 43-06-143-013-01 

City or Town 

Coury 

State 

ZIP Code 

Baldwin 

Lake 

Ml 

49304

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check 

ai that appty) 

True Cash and Taxable Value 

[1 Taxable Value Only (calculation) 

[7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Around 1995 a 100 foot lot was divided into 4 equal 25 foot lots. For explanation purposes 

| wilt refer to them ss lot 1,2,3 and 4 which are all contiguous 

to each other. Approximately 

in 1936 

ot #1 was roadie 

oval a buews eddiion was added. 

The remaining 3 lots have not changed. 

Around 1997 lot 4 added a Gazebo. Here 

is the issue: The assessor made a mistake and Ested 

it on my propery ist 2 

Two parcels 

off. 

Last year talking taxes vith my neighbor Lat 3. 

1 nofioed wey Stale Equalized Value and Taxable Valor was significantly higher evan though neither 

proparty has Changed in 

the 

past 32 years 

| immediately started fe provess fo dently why. was wife bo Selenmine Swat the assessors olive wexie a misisle in iSlng where the Gazebo was 

located in 1 

In addition around 2005 (est.) the Gazebo was removed from Lot 4 and no changes were made to my lot. 

| appealed the mistakes to the Peacock Board in Feltmuzary 2026 claling thal 

Jot 2 is erica 

tn Lot 3 and Grerefore fo taxes should be the same. 

In March 2026 the board agreed with the folowing nuling: “Properties are contiguous and identical prety much Should be same value.” 

The State Equalized Value and Taxable amounts have me been comecied and amended, 

My request 

is for a refund of the 25 years of over{ereerndt due in the bao desical emars made by te Peacock Assessors Office. 

| am submitting the letter now to ensure 

| meet all dead Enes while 

| gather the dada of the significant overpayments from the Lake County Treasurer 

and will submit them as soon 2s they ase made awaiiable tome. 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? Wi Yes 

O No 

{f Yes, check which BOR you attended: i March 

BA July 

[| December 

If No, please chack the applicable reason(s): 

[J Not required 

to attend 

Appealing a prurported Clerical Ervor or ilulusl 

stake of Fact {Hf yes, include explanation in Secon 5) 

[1 Appeating within 35 days of State Tax Comwnission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

[i] Other 

If you checked “other” above, explain: 

Yeariey dor see=t 1995 -2025

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multipte parcel forms for additional, contiguous parcels. 

Foret mie 43-06-143-013-01 

Classification of Property: 

Real] 

Personal {J (check one) 

Agricutturail] 

~~ Commercial] 

industrial] 

Residential 

Tieber-Cutover [1 

Developmental [1 

usitty [J (check one) 

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

by the Board 

of Review: NA 

NA 

What do you bekeve is the far market value (also known as true cash value)? 

NA 

What do you believe is the assessed vatue? (multiply true cash 

What do you betieve is the taxable value? (cannot exceed 

value 

by 5) 

NA 

assessed value) NA 

Fee Information 

Does the properly have a Principal Residence Exemption of al least 50% as of the date of the filing of this petition for ali tax years at 

issue? 

O Yes 

#4 no 

Hf you answered yes to the above question, you ane rad requires 

to pay any filing fees. 

1f the property does not have a Principal Residence Exemption of at least 50% as of the date of the fifing of this petition for all tax years at 

issue, the filing fee is based on the greater of he State Equalized Value or Taxable Vales in dispute. 

you are appealing 

more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appeated, not to exceed a total filing fee of $1,000.00 

1f your property is residential property (see $C 285.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fee lsc 

$100,000.60 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

If the property is NOT residential property (see MOL 205.762) and 

the State Equalized Value or Taxable Value in contention isc 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above. 

If the properly is 

NOT residential property and the State Equalized Vafue or Tenable Value i dispute is $100,000.01 or greater 

the 

appeal does not qualify 

for Small Claims. Therefore, 

an Entire Tribunal petition must be filed. 

Signature “required 

Petificney or Attorney/Authorized Represeiative’s Signature: 

pe ar i 

= 

E772 Razy

Section 5 Explanation (Larger print) 

Around 1995 a 100 foot lot was divided into 4 equal 25 foot lots. For explanation 

purposes I will refer to them as lot 1,2,3 and 4 which are all contiguous to each other. 

Approximately in 1996 lot #1 was modified and a home addition was added. 

The remaining 3 lots have not changed. 

Around 1997 lot 4 added a Gazebo. Here is the issue: The assessor made a mistake and 

listed it on my property lot 

2 

Two parcels off. 

Last year talking taxes with my neighbor Lot 3. 

I noticed my State Equalized Value and 

Taxable Value was significantly higher even though neither property has changed in the 

past 32 years. 

I immediately started the process to identify why. 

I was able to determine that the 

assessors office made a mistake in listing where the Gazebo was located in 1996. In 

addition around 2005 (est.) the Gazebo was removed from Lot 4 and no changes were 

made to my lot. 

I appealed the mistakes to the Peacock Board in February 2026 claiming that my lot 2 is 

identical to Lot 3 and therefore the taxes should be the same. In March 2026 the board 

agreed with the following ruling: “Properties are contiguous and identical pretty much 

Should be same value.” 

The State Equalized Value and Taxable amounts have now been corrected and amended. 

My request is for a refund of the 25 years of over-payment due to the two clerical errors 

made by the Peacock Assessors Office. 

1 am submitting the letter now to ensure I meet all dead lines while I gather the data of 

the significant over-payments from the Lake County Treasurer and will submit them as

26-003 

Michigan Depariment of Treasury 

618 (Rev. 12-25) 

"Petition to Board of Review 

. 

L-4035 

“This Toren is issuad unter the authorily of PA. 208 of 1893, as amended. Filing is voluntaty; however, you may not appeal io the Michigan Tax Tribunal unless you first protest 

to the Board of Review, except when the property is classified 

as commercial real, industrial real, or develnpmentat 

real. You may not appeal property dassification to the Stale 

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) 

KoeLT Fhmiry 

TRUST 

Township or City 

County 

Year of Appeal 

Tencocx- 

LAKE 

702¢ 

The undersigned protests the assessed value andfor the tentative taxable value andlor the property classification andfor the qualified 

agricultural property exemption of the folfowing described property: 

Property identified 

(Parcet coda required, Properly address and legal descriplion opional ) 

Ob- {43-0130 

Protested Hem: 

|] Assessed Vato 

[7] Tentative 

[7] Toate Status [| Classification 

|] Qualified Agricultural 

Taxable Value 

(exemption) 

Property Exemption 

1; PROTEST 

ESS 

RG 

Complete this section for a protest 

of assessed value, including assessed value changes associated with exemnt status and denied or late filed 

personal property forms. 

. 

Assessed Valte 

Owner's Estimate of True Cash Vale (Market Vals) 

2. PROTEST 

OF TAXEHIE VALUE: 

Complete this section for 2 protest 

of Taxahle Value, 

Reason: 

[Jvatueoftosses 

[7] value ofadditions 

 [] Poverty Exemption 

ug] 

ricapping % 

with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particutar classification has on 

thal property's status as a homeowner's principal residence or qualiied agricultural property.) 

Classification of properly on §its year's assessment ro 

Classification should be (check one of the following): 

[_} Agricusturat 

[J tndustriat 

[] womber Cutover 

[] utmey (Personat Property Only) 

["] commercia 

["] Residential 

[] Devetopmentat 

4 PROTEST 

OF EXEMPTION EOR 

GUALIED 

ACRICULT 

URAL 

PROPS 

Percent qualified agricul exemption granted by assessor (Crier OF exempon 

Percent qualified agricultural exemplion requested by owner (Entor 100 ff ful 

denied) 

exemplion requested)

.618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

«INSTRUCTIONS: Incomporate a copy of this form and the assigned number in the Board of Review mires 

Patition Number 26-002 

TE 06-13-6136 

L ASSESSENVATOE 

Disposition by Board of Review. Tho Board of Roviewt marst ats oes 

sors 

le 

{"] Denied 

[J Assessed 

Value Changed From | 

lo] 

1] 

Record of Vole -— Board of fzee-member comoties of board 

Chairperson: 

1 Yes 1 No 

Member: 

J Yes Ol No 

Mesnber 

1 Yes 0 No 

iniols 

Reason for Board Ackion 

If you disagree with the decision of the Board of Rev 

. regarding 

gs 

d value, you may 

al that decision by Gling a petition with the Michigan Tax Tribunal 

[] Denied 

Tentative Taxable Value Changed From _ zzsr2 12.108 

10 

gogo 

{See attached L-4035A) 

¥ 

Record of Vote 

—~ Board or fiwoe-mambar. 

of board 

Ghaimerson: 

 [{fves [no 

Meornber: 

Aes [Je 

[9 

TY—— 

IN 

vee [Ive 

Indliais 

Initials 

Initials 

Reason 

for Board Action 

Ghaterson: [Yes [Jno 

Member: 

| Jves 

[ Jno 

demoar: 

| Ives [Ino 

Disposition by Board of Review 

The Board of Review must state the reason for £5 ion below, 

[1 Exemption Request Denied 

[7] Exemption percent modifies from 

% tn 

% 

Record of Vole — Board or Bree merit comets of board 

Chairperson: [7] 

Yes [Jus 

ssnbes: 

[ves {Jo

Jimmy A. Kogut 

15415 Susanna Cir 

Livonia, MI 48154-1537 

Je Asa 

jr A 

dans Fe 

1 

Pd Box 30272 

Kas15 112g 

DL HEHT 

LARA 

Received 

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= 

oN 

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