2026 BOR Decision.pdf
Debra Vandervest Petitioner V City Of Ludington Respondent · 26-000507-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
03/18/2026 11:05 AM 2026 BOARD OF REVIEW DECISION FROM CITY OF LUDINGTON CITY ASSESSOR'S OFFICE 400 S HARRISON ST LUDINGTON, MI 49431 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 53-051-538-004-50 303 E FILER ST VANDERVEST DEBRA 1657 SOUTHPOINTE TRAIL OTSEGO MI 49078 ORIGINAL PLAT LOT 4 EXC W 30 FT OF N 50 FT THEREOF, BLOCK 38. THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 53-051-538-004-50 They have made the following determination based on the information you supplied. Board of Review Comments APPROVED DUE TO RECORD CARD CORRECTION REMOVING ONE GARAGE | 2026 ORIGINAL ASSESSED VALUE 124,200 | 2026 "BOARD OF REVIEW" ASSESSED VALUE 122,000 ] (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 124,200 [2026 "BOARD OF REVIEW" TAXABLE VALUE 122,000 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
Page 2
AE hE CF Rd Phere Td 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. 208 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 classifications to the State Tax Commission unless you first protest to the Bard 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) VANDERVEST DEBRA Township or City County Year of Appeal LUDINGTON MASON 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) : 051-538-004-50 ORIGINAL PLAT LOT 4 EXC W 30 FT OF N 50 FT THEREOF, BLOCK 38. 303 E FILER ST Protested Item [A Assessed Value Ww Tentative [1 Taxable Status [] Classification [J Qualifed Agricultural Taxable Value (exemption) 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) 124,200 fo) 192. D0 2. PROTEST OF TAXABLE VALUE Complete this section for a priest of Taxable Value Reason: [1] Value of Losses [J Value of Additions J 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 shatl 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: 401 Classification should be: (Please check one of the following) OO Agricultural . OO Industrial CI Timber Cutover [I Utility (Personal Property Only) [0 commercial [O 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 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 is 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 Numb 03/05/2026 one TumRer Address www.michigan.gov/treasury
Page 3
Form 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 051-538-004-50 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. J Denied X Assessed Value Changed From: 124,200 0: [ AEY To © | Record of Vote - Board or three member committee of board Chairperson: Jif ves [1 no FB Member: Kes [J no Tw Member: PFves [] v/ Ss Initials 4 Initials Reason for Board Action: REcoen cpr QorpscTIoR REMOVLUG | LAME If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a with the Michigan Tax Tribunal at PO 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 - Cut Over 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. Es ti 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: 124.200 To: / 2 © 0 (See attached L-4035A) Record of Vote - Board or three member committee of board. . = Chairperson: Bq ves [1 no Yo Member: 4 yes [] NO Member: K ves [] Ihiflals Initials nitials Reason for Board Action: & Record opr confection REMOVE | CrArabé 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 PO 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 - Cut Over 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 [J] Classification Changed From: 401 To: Record of Vote - Board or three member committee of board. Chairperson: [] YES [J NO Member: [J] Yes [J No____ Member: [] ves [J] nNo_____ Initials Initials Initials 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, PO Box 30471, Lansing MI 48908 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. O Exemption Request Denied Oa Exemption percent modified from % To: % Record of Vote - Board or three member committee of board. Chairperson: [J YEs [J] NO __ Member: [] Yes [J No __ Member: [] Yes [JnNo____ Initials Initials Initials Reason for Board Action: If you disagree with the decision of the Board of Review regarding qualified agricultural property exemption, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing MI 48809 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 5. ADJOURNMENT Date of Final Adjournment of Board of Review 3) J202b Board of Review Secretary Signature Date Far 3[tofz0a)