25-002730.pdf

Daniel J Mahaffy, Petitioner V Township Of Lakefield, Respondent · 25-002730-TT

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RECEIVED 

AUG 1 3 2025 

MICHIGAR TAX TRIBUNAL 

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 25002730 

Section 1: Respondent’s Contact Information 

First Name 

Ml. 

Last Name 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address {do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Ml. 

Last Name 

Arthur 

F 

Schultz 

Firm Name (if any) 

Malling Address (No., Street, P.O. Box or Rural Route) 

PO Box 442 

City or Town 

State 

ZIP Code 

Newberry 

Mi 

49868 

Telephone Number 906-293-8798 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

[8] Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another. 

[ves 

[Ono 

[1 not Applicable

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata BOR? [] Yes 

[| No 

If Yes, check which BOR Petitioner attended: [] March 

[J] yuly 

[] December 

List the date the BOR denied Petitioner’s Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? O Yes 

[ml] No 

If Yes, check which BOR Petitioner attended: [] March 

[J July 

[] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

ao 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information suse the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

48-002-001-015-1300 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

[v 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

Current Taxable Value as established by the BOR: 

What do you believe is the fair market value (also known as True Cash Value)? 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Signature *required

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

The Petitioner filed an appeal for a parcel of land located in Lakefield Township in Luce 

County. The Petitioner erred in naming McMillan Township as the Respondent in this 

appeal. The Respondent should be Lakefield Township not McMillan Township. 1am 

not the assessor for Lakefield Township. 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [i] Yes 

O No 

If yes, check which BOR Petitioner attended: [_] March 

[J suly 

[7] December 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [| Yes 

[J No 

*Submit a copy of the Notice of Assessment with the Answer. 

if the July or December BOR revised the assessment(s) at issue, did it have authority? 1 Yes 

[I] No 

if yes, cite the Board's authority. 

Was the assessment(s}) at issue established as the result of a clerical error or mutual mistake of fact? [ml] Yes 

O No 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

ves 

Owe 

If so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

RECEIVED 

JUN 06 2025 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or 

Non-Propaerty tax disputes. 

Pursuant to Michigan Tax Tribunal Rule (TTR) 278, you MUST submil a copy of the notice glving rise to the appeal 

(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not 

submit this document, you may be held in default. 

Section 1: Petitioner’s Contact Information 

Mu, 

Last Name/Company Name 

NANI El need 

| 

| ABBA LEY 

Walilng Addrass 

(No,, Street, P.O, Box or Rural Route) 

YW 

oer. 

Kd 

City or Town 

iN 

Slate 

ZIP Ci 

. 

UARLETTE 

MT | "ys 

Telephone 

Number. 

—~ 

6p] 

Ney 

bid 

1563 

E-mail Address (do not enter unless you wanl MTT lo send all correspondence via e-mall) 

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

1 

First Name 

MI. 

Last Name 

Firm Name (if any) 

Malling Address (No., Streat, P.O. Box or Rural Route) 

Clty or Town 

State 

ZIP Code 

Telephone Numbar 

Email Address (do not enter unless you want MTT Lo send all correspondence via emall) 

Section 3: Subject Property Information 

How many 

H you are appealing more than one parcel, are they conliguous or adjoining? 

parcels areyou | [] yagr 

[1] Not 

appealing? 

*f yes, use a multiple parcet form for information regarding any contiguous parcels. 

**if no, you must file separate appeals for each nen-conliguous or non-adjolning parcel or you whi be defaulted. 

Property Address (No., Street, City, ST, ZIP) 

{it multiple, lst first property's address} 

URI 

MalogMiC 

LAKE 

Pris Dive” 

Taxing Authority (Clty or Township) 

Counly

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIREGTOR 

Section 4: Issues Being Appealed (oheck all that apply) 

rue Cash and Taxable Value 

1 Poverty Exemption 

[J Taxable Vaiue Only (calculation) 

[J Disabled Veterans Exemption 

[J uncapping of Taxable Value 

1 Eliglble Manufacturing Personal Property (ESA) 

[3 Exemption from Taxation {other than the denlaj of a 

[J Classlilcation 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

MY 

Proparty 

|e tices 

Dewss 

AN L4resS 

2 Tadesc 

WO 

PON 

ING 

Eze 

MEYER 

(ure 

BE 

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THE 

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AY 

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SINS NE TULEPIT pred SVE 

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My 

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AS HAVEN & vl (Fond IN ry 

peg 

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RAVES 

THEN CAMPRRAR 

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FRGFEATYS 

THERES 

MNO 

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srs 

wow rr 

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of 

OUT Bed 

aits, No 

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Baie TO 

Kegckeas 

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RKEDEELIU 

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WHAT THEY 

Di, 

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How 

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FRupa0S 

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PREPExTys 

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Section 6: Jurisdictional Issues 

Ey 

zt RY 

Year(s) you are appealing: 

. 

i 

i 

/ 

: 

~ 

S005 

PRESENT 

LEAR 

J CANT 

BEF AMY fins iri BB) 

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

[mm] No 

if Yas, cheok which BOR you attended AND attach the BOR deoision: [Bf March 

[J July 

[] December 

If No, chack the applicable reason(s) 

[I] Not required to altend 

Assessment Change Notloe was not received by Petitioner 

[Hl] Appealing a purported Clerfoal Error or Mutual Mistake of Fact {if yes, include explanation In Section &) 

O Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *Use the multiple parca! form for additional, contiguous paroels, 

Parcel Identifloation Number: 

$002 - 001-015 

- (300 

Classification of Property: 

Real/ 

Personal 

(chock one} 

Agricultural 

Cominorolal 

Industrial 

Residential 

Tlmber-Gutover 

Davelopmentat 

Utility 

{check one) 

Current Assessed Value (also known as Stale Equalized Value} as established by the BOR: 

777 500 

Current Taxable Valua as established by the BOR: 

29 109 

What do you helleve Is the fair market value (also known as True Cash Value)? 

$0,000 ~ 

45.000 

Multiply the True Cash Value by .6 and enter here, This 1s your contention of Assessed Vaite, 

20, 000 

If you believe the Taxable Value differs fram your contention of Assessed Value, entar your contention of Taxable Value. 

(T 

Why 

To Hib 

TT 

ger 

NOoTHMWG 

Foot 

Luce 

C6, 

7 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this Issue to the Tribunal® 

P02 Number: 

L002 - OO] 

~ 01S ~ 1300 

Current Classlfteatlon of Property as established by Board of Review: 

jd 

Pergeet 

{check one) 

Agriaultural 

Commercial 

Industrial 

Residentlal 

Timber-Cutover 

Developmental 

Utility 

(check ona) 

What do you bellave Is the property's classification? 

Real 

Pergonal 

(check ona) 

a 

i'd 

Agrioultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

{cheal 

one) 

ifimproved property, how is the property currently belhg used? 

Ifimproved property, for what use was the properly designed? 

Aire 

FAST E L0 6iNS

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Does the subject property have a Principal Residence Exemption of at least 50% as of lhe date of the flling of this petition? 

oO Yes 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

O Yes 

& 

wo 

if you answered yes to either or both of the above questions, you are not required to pay any filing fees, 

The filing fee Is based on the greater of the State Equalized Value or Taxakls Value in contention, 

if you are appeafing more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value In contention will be used to determine your fling fee, plus 

$25.00 will be added for each additional parcel being appealed, not lo excead a total filing fee of $1,000. 

If your property is residential property (see MCL 206.762) and 

the State Equalized Value or Taxable Value In contention ls: 

Fling Fea is: 

$100,000.00 and under 

$126.00 

$100,000.01 to $600,000.00 

$200,00 

$Over $500,000.00 

$300.00 

if your properly Is NOT residential proporty (see MCL 206,762) and 

the State Equalized Value or Taxable Value [n contention Is; 

Filing Fee Is: 

$100,000.00 and under 

$260.00 

* Plus $26.00 for aach additional parcel, as indicated above. 

if your properly is 

NOT residentlal property and the State Equalized Value or Taxable Value In contention Is $400,000.01 or greater the 

appeal does not quallly for Small Claims, Therefore, an Entire Tribunal petition must be flied, 

Signature *Required 

£T 

Petition: 

A orneylAnthorized Representaijvaié Sign 

tire: 7 

— 

— 

Is 

Wass 7 . 7 

- 

/ v8 - rs pZ 

z 5) 

JO 

55 

[at

Form 618, Page 2 

x7 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes, 

Palition Number: 

Parcel Code 

2035-23 

WEDD =p pf 455 = [200 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must po [peessen ori 

action elon 

Denled 

Assessed Value Changed From 

to 

| 

| 

Record of vote - Board or threa membsr commil 

Wy 

i 

erson: 

* 

: 

Chairperson: [X] Yes 

[7] Noy4ztd 

Member: fH Yes 

[7] No 

Reason 

for hoard action 

fy J DASED OL DECISION or VAL 

AND B7UDIES 

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

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

industrial Personal and Ulilty Personal Properly 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.govitaxtrib. 

2. TENTATIVE TAXABLE VALUE 

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

j 

Denied 

 [_] Tentative Taxable Value Changed From 

: 

to 

Record of vole - Board or three member committes of board 

Chairperson: [&] Yes | | No/. 2% 

Member: LYYes 

[ 

]No BHz 

Member: x Yes [No 1B 

Inltlals 

Initials 

it 

Reason for board action = 5 

if you disagree with the declsion of the Board of Review regarding tentative taxable values, you may appeal that decision by fliing a petition with the 

Michigan Tax Tribunal at P.O, Box 30232, Lansing, Mi 48809. Commercial Real, Industrial Real, Developmental Real, Commarclai 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.govitaxtdb, 

/ 

Z. Member: [| Yes XNo 

AAAS) SALES 

3. CLASSIFICATION 

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

["] Denied 

 [] Classification Changed From 

to 

Record of vole - Board or three membar committee of board 

Chairperson: [J Yes 

[| No Ee 

Member: 

[ | Yes [[JNo 

om 

Member: [Jes [No 

“Tolllats 

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, M1 48900 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. 

[7] Exemption Request Denied 

[] Exemption parcent modified from 

% to 

% 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[| No i 

Member: | ] Yes 

[J No 

“mig 

Member: [Ives [INo 

Initiate 

Reason for board action

a 

~ 

A 

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LANS iE, UL 

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STATE OF MICHIGAN 

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARING SYSTEM 

MICHIGAN TAX TRIBUNAL 

Daniel J. Mahaffy 

Petitioner(s) 

\Y% 

MTT Docket No.25-002730 

McMillan Township 

Respondent(s) 

PROOF OF SERVICE 

Arthur F. Schultz states that on July 29, 2025 he served a copy of the Property Tax Appeal 

Answer Form by Certified Mail for the parcels relative to the above captioned matter upon: 

Daniel J. Mahaffy 

5527 Soper Rd 

Marlette, MI 48453 

(SS: ya 

Signature 

Octhee 

EB Schultz 

Printed name of person serving/mailing copy

McMillan Township 

PO Box 442 

Newberry, MI 49868 

PLACE STICKER i 

Top

TR 

7013 

2250 

n

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