01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.6fa5887c-5eba-4200-9378-c2efda217503.pdf

Mindaugas Zukauskas Petitioner V Township Of Evangeline Respondent · 26-000660-TT

← View full record

Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

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

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving 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

Filer Type: Individual 

First Name

Mindaugas

M.I.

Last Name/Company Name

Zukauskas

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

2049 Ashland Ave

City or Town

Okemos

State

Michigan

ZIP Code

48864

Telephone Number

517-402-0901

Fax Number

E-mail Address

mindaugas.zukauskas@gmail.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2082 timber ridge trl

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

BOYNE CITY

Michigan

49712-9284

Taxing Authority (City or Township)

Township Of Evangeline (CHARLEVOIX)

County 

Charlevoix

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

True Cash and Taxable Value

 

Section 5: Explain the Reason for this Appeal

1.Failure to Apply Mandatory "Before and After" Valuation: The subject property is encumbered by a perpetual Conservation Easement (Little Traverse 

Conservancy). Under the mandatory "Before and After" valuation method established in Indian Garden Group v. Resort Township, the True Cash Value (TCV) of 

land so restricted is nominal. Respondent is aware of this restriction, as evidenced by Docket 24-002632-TT, yet continues to assess the land at a "Premium 

Residential" rate. This intentionally ignores the legal reality that the land is unbuildable, resulting in an assessment that far exceeds 50% of TCV.

2.Violation of Uniformity and Bad Faith Accounting: Respondent has assigned a $0.00 State Equalized Value (SEV) to over 260 acres of restricted conservation 

land in the immediate vicinity. By setting these at $0.00, Respondent formally admits that restricted land has no market value. However, Respondent maintains a 

high residential SEV for Petitioner’s identically restricted parcel. This "Two-Book" accounting system targets Petitioner based on ownership status rather than land 

utility, violating the Uniformity Clause of the Michigan Constitution (Art. IX, § 3).

3. Repetitive Litigation and Request for Sanctions: Respondent previously issued a stipulation in Docket 24-002632-TT to resolve an illegal uncapping of this exact 

parcel but has refused to correct the underlying valuation error for the current year. This forced repetition of litigation on a settled point of law constitutes 

harassment and bad faith. Petitioner requests the Tribunal grant costs and attorney fees under TTR 209 for Respondent’s refusal to apply settled law and its ongoing 

discriminatory assessment practice

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 005-022-013-90

Classification of Property:

Personal

Residential

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

20300

Current Taxable Value as established by the BOR:

16225

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

13500 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

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

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

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

No

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention 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.

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 your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Mindaugas Zukauskas

← View full record