Signed SC-Petition with Exhibts.pdf
Thomas Keefe Petitioner V Township Of Calvin Respondent · 26-002811-TT
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2 STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. 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. Section 1: Petitioner’s Contact Information First Name M1. Last Name/Company Name Thomas Keefe Mailing Address (No., Street, P.O. Box or Rural Route) 312 Springlake Avenue City or Town State ZIP Code Hinsdale IL 60521 Telephone Nuniber 5043520563 Email Address (do not enter unless you want MTT to send all correspondence via email) tlkeefe@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Andrew C Horne Firm Name (if any) meme ™ Grossman Horne & Cannizzaro, PC Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 59 City or Town State ZIP Code Vicksburg Mi 49097 Telephone Number» 696493000 Email Address (do not enter unless you want MTT to send all correspondence via email) andrew@vicksburg-law.com Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 21674 Lake Street
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A 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 ali that apply) [4 True Cash and Taxable Value [O Taxable Value Only (calculation) [J Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal Property (and much personal property) was purchased for a collective $1,400,000.00 in an arm's length transaction in July 2025. The property appraised for $1,400,000.00. The property was then assessed as if it had a FMV of $1,590,200.00. No other property in the immediate area has an assessed value similar to that of Petitioner's. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? [v4] Yes [0] No If Yes, check which BOR you attended: [] March [] July [] December If No, please check the applicable reason(s): a Not required to attend 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) Appealing within 35 days of State Tax Commission Order H Appealing within 35 days of receipt of Notice of Uncapping Other If you checked “other” above, explain:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information “use the multiple parcel form for additional, contiguous parcels. ParcelNum®"14-010-006-092-60 Classification of Property: Reald Personal (J (check one) Agricultural J Commercial J Industrial J Residential @ Timber-Cutover (J Developmental J UtilityJ (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 7951 00 795100 What do you believe is the fair market value (also known as true cash value)? 1400000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) 700000 assessed value) 700000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? a Yes [v4] No If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. If 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 appealed, not to exceed a total filing fee of $1,000.00 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 the 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 the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signaturesrequred ya Te 's Signature:
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Tora raw toa THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1893. Sec, 211.24¢ and Sec.211.34c, as amended. This Is a model assessment notice to be used by the local assessor. FROM CALVIN TOWNSHIP ASSESSOR PARCEL IDENTIFICATION Krys Myers PARCEL NUMBER: 14-010-006-092-60 88040 M40 PROPERTY ADDRESS: Lawton, Michigan 49065 21674 LAKE ST CASSOPOLIS, MI 49031 SCHOOL DISTRICT CODE: 14010 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: EXEMPTIONS KEEFE THOMAS & MARIA % ExemptAs "Homeowners Principal Residence": 00% 312 SPRINGLAKE AVE ual . o o HINSDALE | 5 % ExemptAs "Qualified Agricultural Property”: 00% INSDALE IL. 60521 % Exempt As "MBT Industrial Personal”: 00% % ExemptAs "MBT Commercial Personal”; 00% S— "Disabledisal Vet eran or SurvivilSurviving 0 Yes No Exempt As "Qualified Forest Property”: O Yes [X] No Exempt As "Development Property™: O Yes [4] No LEGAL DESCRIPTION: 92T BEG S 71 DEG 1'E 478.8 FT & S 72 DEG 28'E 284.9 FT FRM SE COR LOT 15 SMITHS ADD KAMP KOZY TH S 72 DEG 28'E 42 FT THN 7 DEG 6'E 168.3 FT TO SHORE DIAMOND LKE TH N 47 DEG 31'W ALG SD SHORE 51 FT TH § 7 DEG 1'30"W 190.23 FT TO PT OF BEG. SEC 6. ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential The change in taxable value will increase/decrease your tax bill PRIOR AMOUNT CURRENT CHANGE FROM for the 2026 year by approximately: $15461 YEAR: 2026 Tea TE kar ral Ce 1. TAXABLE VALUE: 743.454 795.100 51,646 2. ASSESSED VALUE: 788,000 795,100 7.100 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 788,000 795,100 | 7,100 5. WAS THERE A TRANSFER OF OWNERSHIP IN025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X] Yes [No 6. Assessor Change Reason(s): The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephone Number. Email Address: Krys Myers (269) 228-3331 kam.assessing@gmail.com March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE CALVIN TOWNSHIP BOARD OF REVIEW WILL MEET AT THE CALVIN TOWNSHIP OFFICE WEDNESDAY, MARCH 11, 9:30AM TO 3:30PM & THURSDAY, MARCH 12TH, FROM 3:00PM TO 9:00PM. PROPERTY OWNERS CAN APPEAL IN PERSON (BY APPOINTMENT), BY MAIL OR EMAIL. IN PERSON APPOINTMENTS CAN BE SCHEDULED BY CALLING KRYS (269-228-
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OF REVIEW USE ONLY INSTRUCTIONS: fncerporate a copy of this form and the assigned number in the Board of Review minutes Pelition Nuiber / Parcel Code 2 to - d It -0910- 006-69T - (Ly 1. AS D VALUE DispositionSy Scard of Review. The Board of Review must state the reason for its action below. Hroenied [ Assessed Value Changed From | lo] | Record of Vote— 82a:c or three-member jitee of board - JW Chaimperson: [Fes [| MAS Member oe Owe 2 Member: [L}fes [No = Tnitials Initials initials RessonforBordActin ASE sSED UALIE DESmel ioc ofnTe f 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 PO Box 30232, Lansing, MI 48908. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Ulilty 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 pelition must be filed on a Michigan Tex Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at wvw.michioan,gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for is action below [] Denied (I Tentative Taxable Value Changed From to (See attached L4035A) Record of Vote — Board or three-member committee of board Chairperson: [Yes [ne Member: [Yes Od No Member: [Jes CIne Initials Initials initials Reasonfor Board Action 3, CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reasonfor fis action below, [7] penied [[] casstfication Changed From I Record of Vote — Board or three-member commiliee of board Chairperson: [| Yes One Member: [yes [Jno Member: [Jes [Jno “i nals “ies Reasonfor Board Action f 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 PO 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 [7] Exemption percent moiified from % 10 % Record of Vote — Board or three-member committee of board Chairperson: |]Yes [|No Member: [Yes [no Member: [