Board of Review Denial w- Petition - Lester Farm.pdf
Lester Farm LLC Petitioner V Township Of Hayes Respondent · 26-002710-TT
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HAYES TOWNSHIP 9195 Major Douglas Sloan Road Charlevoix, Michigan Phone: 231-547-6961 HAYES TOWNSHIP BOARD OF REVIEW - 2026 March 11, 2026 RE: Petition to Board of Review Lester Farm, LLC 15-007-121-001-55 8741 Burgess Road Dear Mr. Lester, The Board of Review reviewed your Petition and considered the documents which you submitted. After due consideration and discussion, the Board denied your request since they found no justification to support your position. Enclosed you will find its decision outlining their reasons. _— William M. Conklin, Supervisor Secretary of Board of Review March 11, 2026
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Michigan Department of Treasury 618 (Rev. 12-25) 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 unless you first protest to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to 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) Township or City County Year of Appeal 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 and legal description optional.) Protested Item: Assessed Value Tentative Taxable Value Taxable Status (exemption) Classification Qualified Agricultural Property Exemption 1, PROTEST OF ASSESSMENT Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed personal property forms. Assessed Value Owner’s Estimate of True Cash Value (Market Value) 2. PROTEST OF TAXABLE VALUE Complete this section for a protest of Taxable Value. Reason: Value of Losses Value of Additions Poverty Exemption Uncapping % 3. 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) Commercial Residential Developmental 4. 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 proper ty, 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 denied) Percent qualified agricultural exemption requested by owner (Enter 100 if full exemption requested) REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption CERTIFICATION Signature Date Phone Number Address Reset Form Lester Farm LLC Hayes Township Charlevoix 2026 15-007-121-001-55 8741 Burges Road $2,056,500 $3,400,000 401 The current parcel is newly created from the combination of parcel numbers 15-007-121-001-30 and 15-007-121-001-45. The owner purchased the property on November 3, 2025, for $3,400,000. The purchase, so close to tax day, is the best indicator of value for the property. The assessed and state equalized values should be reset to $1,700,000, which is 50% of the purchase price, and the taxable value should be reduced to correspond to the new assessed and state equalized values. 3/6/2026 (248) 727-1407 27777 Franklin Rd., #2500, Southfield, MI 48034