25-002428.pdf
Mark Combe, Petitioner V Township Of Richland, Respondent · 25-002428-TT
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Page 1
GRETCHEN WHITMER
GOVERNOR
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
STATE OF MICHIGAN
LANSING
RECEIVED
AUG 1 8 2075
MICHIGAN TAX TRIBUNAL
MARLON
|. BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25002428
Section 1: Respondent’s Contact Information
First Name
M.A
Last Name
Keith
M.
Ponak
Mailing Address (No., Street, P.O. Box or Rural Route)
4215 E. M-565
City or Town
State
ZIP Code
Prescott
Mi
48756
Telephone Number 989-873-3972
Email Address (do not enter unless you want MTT to send all correspondence via email}
keithponak@yahoo.com
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name
("XN
"Last Name
Firm Name (if any)
Mailing Address (No., Street, P.O. Box ar 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 3: Subject Property Information
0 Yes
No
Daes the subject property have a Principal Residence Exemption of 50% or more?
ves
[no
Are the parcels listed by Petitioner contiguous or adjoining?
Not Applicable
If not, list which parcels adjoin one another.Page 2
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 Petitioner Mark Combe said he went the MTT years ago and they lowered the parcel so he said he will go again. | am sending a copy of the MBOR petition and a copy of the record card. At the time of the hearing | will send more evidence and explain the comparable he so wants to use. 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)? 1 Yes | _INo If yes, check which BOR Petitioner attended: [#] march [1 duly [[] December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? O Yes (} 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? [J Yes [mn] 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? [I] Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? O ves [Ano if so, what Is the issue date? iF PETITIONER iS APPEALING THE UNCAPPING OF TAXABLE VALUE
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverly Exemption ata BOR? [] Yes
[1 No
If Yes, check which BOR Petitioner attended: [| March
[| duly
[1] 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 ata BOR? [] Yes
[7] No
If Yes, check which BOR Petitioner attended: [| March
[| duly
[J 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)
0
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:
Classification of Property:
Real
Personal
{check one)
Agricultural
Commercial
Industrial
Reg
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value {also known as State er Value) as established by the BOR:
219,900
Current Taxable Value as established by the BOR:
143,615
What do you believe Is the fair market value (also known as True Cash Value)?
439,800
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
219,900
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
143,615Page 4
Parcel Number:
65012-033-006-00
Jurisdiction:
RICHLAND TOWNSHIP
County: OGEMAW
Printed on
08/13/2025
{Grantor
Grantee
Sale
Sale
{Inst.
{Terms
of
Sale
Liber
Verified
Brent.
i
Price
Date
‘Type
{
.&
Page
By
{ Trans.
iMACKINEN WILLIAM
F
COMBE MARK
& AMANDA
75,000
06/07/1999
WD
i03~ARM'S
LENGTH
3002314
OTHER
100.0
Property Address
iClass:
RESIDENTIAL-IMPRO ;Zoning:
Building
Permit (s)
H
Date
Number
{Status
$5897
SHEEHAN
RD
School:
WHITTEMORE PRESCOTT AREA §/D
/
7
PB11-0262
H
BP.R.E.
0%
(Owner's Name/Address
TBP
ET
OMBE MARK
& AMANDA
2026 Est TCV Tentative
9968
EAST BROADWAY
-
2
{SHELBY TOWNSHIP MI 48317-6360
X {Improved
Vacant
Land Value Estimates
for Land Table 200.RURAL ACREAGE
Public
*
Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
%Adj.
Reason
Value
os
PETE Rend
ACREAGE TABLE
'A’
80.000 Acres
2,250
100
180,000
Tax Description
‘Gravel Road
80.00 Total Acres
Total Est.
Land Value
=
180,000
Fa
10
SEC
33
T21N R4E.
80
A
S
Paved Road
:
*
Storm Sewer
Land Improvement Cost Estimates
Comments/Influences
i
Hp
.
s
Sidewalk
Description
Rate
Size
% Good
Cash value
12016
SAME WITH
NEW GARAGE
THE MTT
TOOK
Water
D/W/P:
4in
Ren.
Conc.
6.46
484
79
2,470
{OFF VALUE.
(Sewer
Total Estimated Land Improvements True Cash Value
=
2,470
Electric
Gas
Curb
(Street
Lights
Standard Utilities
Underground Utils.
Topography
of
Site
Level
Rolling
Low
High
:Landscaped
Swamp
Wooded
Pond
Waterfront
Ravine
Wetland
.
,
.
Flood Plain
Year
Land
Building
Assessed
Board
of;
Tribunal/:
Taxable
:
H
Value
Value;
Value
Review,
Other
value
Tho
When
What
2026
Tentative
Tentative
Tentative
H
:
Tentative
H
KP
01/31/2017
INSPECTED
:2025
$0,000
129,900;
219,900
219, 900M.
143, 615C
‘The Equalizer.
Copyright
(c}
1999
-
2009.
i
Si
4
|
2
2
Licensed
To:
City
of Richland,
County
of
202
65,500
125,800
195,300
138,297¢C
{Missaukee,
Michigan
2023
65,500;
115,800
181,300
132, 664C
***
Information herein deemed reliable
but
not guaranteed xPage 5
;.Cntr.Sup:
Residential Building
1
of
1
Parcel Number:
65012-033-006-00
Printed
on
08/13/2025
Building Type
(3)
Roof
(cont.)
(11)
Heating/Cooling
(15)
Built-ins
(15)
Fireplaces
{
(16)
Porches/Decks .
(17)
Garage
x 78ingle Family
Eavestrough
X
(Gas
011
‘Hlec.
‘Appliance Allow.
Interior
1 Story
Area Type
Year Built:
2000
:
Mobile
Home
‘Insulation
Wood
(Coall
Steam
h
ook
Top
Interior
2
Story
“SEE Treated”
-+Car Capacity:
Town Home
0/Front Overhang
Forced RIT
wie Busts
ishwasher
|2nd/Same
Stack
220 Treated Wood
Class:
[of
oo
Duplex
0 Other Overhang
-
iGarbage Disposal
Two
Sided
220iT
ted Wood
Exterior:
Siding
A-Frame
X
Forced
Air
w/
Ducts
iBath
Heater
:Exterior
1
Story
oT
reate
oo
Brick
Ven.:
©
Interior
Forced Hot Water
{Vent
Fan
Exterior
2
Story
Stone Ven.:
0
i
(Electric Baseboard
‘Hot Tub
1
‘Prefab
1 Story
Common Wall:
1/2 Wal
Drywall
Plaster
Elec.
Ceil.
Radiant
‘Unvented Hood
Prefab
2 Story
Foundation:
42 Inch
Paneled
Wood T&G
Badiant
{in-f1oon)
‘Vented Hood
Heat Circulator
Finished
2:
Yes
H
ectric
Wa
ea
N
RANCH
A
;
ntercom
Raised Hearth
Auto.
Doors:
0
To
Trim
& Decoration
Space Heater
{Jacuzzi
Tub
Wood Stove
Mech.
Doors:
0
t
{Remodeled
{Ex
|x :i0rd
Min
Wall/Floor Furnace
{Jacuzzi repl.Tub
Direct-Vented Ga
Area:
576
[¢]
.
:
Pod
Forced Heat
&
Cool
:
—
SE
°
.
fr
Oven
%
Good:
O
“Condition
“Average
Size
of Closets
Heat
Pump
.
‘Microwave
clase
IN
.
16
Storage Area:
0
:
Lg
|X 0rd
[Small
No Heating/Cooling
‘Standard Range
ec.
Age:
No Conc.
Floor:
0
-
fot
2
X
Central
Air
{Self Clean Range
{Floor Area:
1,740
*
Room List
{Doors
Solidi
X H.C.
:
9®
7otal Base New : 307,622
E.C.F.
'Bsmnt Garage
i
:
Wood Furnace
{Sauna
g
I
| Total Depr Cost:
259,180
X
1.020
Basement
(5)
Floors
(12) Electric
rash Compactor
po iil {ed T.C.v: 264,364
Carport Area:
1st Floor
.
{Central Vacuum
a
Roof:
i2nd Floor
: Kitchen:
100:Amps Service
‘Security System
:
:
i
Other:
>
:
Bedrooms
Other:
No./Qual.
of Fixtures
Cost Est.
for
Res.
Bldg:-
1
Single Family
RANCH
cis
C
Blt
0
(1}
Exterior
Ex.
TY
TOra
in
(11)
Heating System:
Forced Air
w/ Ducts
,
Air Conditioning
¥ Wood/Shingle
(8)
Ceilings
a:
5
Ground Area
= 1208
SF
Floor Area
=
1740
SF.
Aluminum/ Vinyl
i
No.
of Elec. Outlets
Phy/Ab. Phy/Func/Econ/Comb.
% Good=84/100/100/100/84
Brick
iMany
|
X
‘Ave.
{Few
| Building Areas
T1537
Biumbing
Stories
Exterior
Foundation
Size
Cost
New
Depr.
Cost
‘¥
Insulation
.
1.5
Story
Siding
Crawl
Space
1,064
FE
I
RS
>
Fone
Average Fixture(s)
!1 grory
Siding
Crawl Space
144
(2) windows
(7) Excavation
2
3 Fixture Bath
Total:
219,751
184,593
©
Many
Large
: Basement:
0
S.F.
2 Fixture Bath
Other Additions/Adjustments
X
(Avg.
%
Avg.
Crawl:
1208
S.F.
Softener,
Auto
Plumbing
Few
Small
| Slab:
0
S.F.
Softener, Manual
3 Fixture Bath
1
4,389
3,687
3
poe
Height
to Joists:
0.0
Solar Water Heat
Water/Sewer
Weral Sash
:
No Plumbing
1000 Gal Septic
1
4,596
3,861
Vinvl
Sash
(8)
Basement
Extra Toilet
Water Well,
100 Feet
1
5,620
4,721
oebd
a
a
BUSSE
Extra Sink
Deck
ho lige
eee coe
Separate Shower
Treated Wood w/Roof
(Deck Portion)
304
5,144
4,321
co
:
ps
Ston
oT
Ceramic Tile Floor .
Treated Wood w/Roof
(Roof portion)
304
4,511
3,789
asemen
Stone
Ceramic Tile Wains!
Treated Wood
220
4,169
3,502
Double Glass
Treated Wood
Ceramic Tub Alcove
=
Treated Wood
220
4,169
3,502
Patio
Doors
Concrete
Floor
Vent
Fan
Garages
i
’
N
Storms
&
Screens
(9)
Basement
Finish
(14)
Water/Sewer
Class:
C Exterior:
Siding Foundation:
42
Inch
(Finished)
(3)
Roof
ecreation
SFE
oy
3
Base Cost
576
28,207
23,694
RISE ere
iving
SF
[abate ater
Common Wall:
1/2 Wall
1
-1,269
-1,066
i
H
{Walkout
Doors
(B)
Class:
C Exterior:
Siding Foundation:
18
Inch
(Unfinished)
Hip
Mansard
1
‘Water Well
4
*
Flat
Shed
No Floor
SE
1
1000 Gai Septic
‘Base Cost
768
5,843
22,483
serbia
Walkout
Doors
(A}
12000
Gal
Septic
Fireplaces
X Asphalt Shingle
{10}
Floor Support
<
P
Prefab
1 Story
1
2,492
2,093
-
=
Lump
Sum Items:
Totals:
307,622
259,180
Joists:
Notes:
Unsupported Len:
ECF (RURAL ACREAGE)
1.020 => TCV:
264,364
***
Tnformation herein deemed reliable
but
not guaranteed***Page 6
ADRES LF
"Michigan Depariment of Treasu
618 (Rev. 11-12)
M
Petition to Board of Review
L-4035
This form is issued under the authority of P.A. 206 of 1883, as amended. Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal
or 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)
Tr
Petitioner's Name
(If Other than Owner.
Please Print or T
.
ype)
Mark & Amanda Combe
Township or City
County
-
Richland Township
Ogemaw
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricuitural property exemption of the following described property:
Property Identified (Parcel code required. Property address & legal description optional)
286/278, RL-33 10, Sec 33 T21N R4E. 80A. South 1/2 of Southwest 1/4.
Parcel # 65-012-033-006-00
Address: 5890 Sheehan Rd, Prescott, Mi 48756
| Tentative Taxable Value
[1 Classification
[1 Qualified Agricultural
Property Exemption
Protested Item
[x] Assessed Value
[x
1. PROTEST OF ASSESSMENT
{Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
Owner's Estimate of True Cash Value
Tentative Taxable Value
Year
$219,900
$132,700
$143,615
2025
2. 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 Compited Laws. The Board of Review shal! 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 oll
Classification should be (check one of the following):
Agricultural
[] Timber Cutover
[J utility (Personal Property Only)
Commercial
[ Residential
[
] Developmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percenlage 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 exemplion
Percent quaiified agricultural exemption requested by owner {Enter 100 if full
denied}
exemplion requested)
4. REASON FOR PROTEST
State reason(s) for prolest of assessed value and/or the lentative taxable value and/or classification and/or qualified agricultural property exemption
Since 2011, the property assessed value has nearly doubled from a State Assessed value then of $113,200 to the
current 2025 Assessed value of $219,900. The taxable value has also risen from 2011 value of $113,200 to $143,600Page 7
Forti: 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
Cod
To
or
pe
o
arcel
e
oe
.
AO RAS -p5
C5 ~0) ZpyZ Z~ OL “p>
1. ASSESSED VALUE
Disposition by Board of Review. The Board of Review must state th
Ronit:
tion-bel
7] Denied
| ] Assessed Value Changed From I
AL 2 Yup
| to
|
AY For
|
va
_
Record of vote - Board or three member committee of board
£4 Ym pn Fa
din 4d
le Ea fF br
lets
vals rf Lo fin 74 2s ra
|
If you disagree with the decision of the Board of Review regarding lentative assessed value, you may appeal
that decision by filing a petition with the
Industria! Personal and Utility Personat Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Culover 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.govitaxteib.
2. TENTATIVE TAXABLE VALUE
Disposition by Board of Review. The Board of Review must stale the reason for ils action below.
4 Denied
[| Tentative Taxable Value Changed From YZ, L/S
o_
of 5, Ls"
Record of vote - Board or three member committee of board
Initials
Initials
Reason for hoard action D7 Fe
Fk
wo of 2radiwid « 3.7 7%, nef only br xed 052 resale Value,
4S @
pe
e &
co
if ocx ed, ges 4. sods pl
rth es 2 le 2. ioe
/ ool
asction by fiting a petition with the
Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal,
Industrial Personal and Utility Personal Property may be appeated 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.gov/taxtrib.
3. CLASSIFICATION
—
.
—
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[IDenied
|] Classification Changed From
to
Record of vote - Board or lhree member committee of board
Chairperson: |
| Yes
|
No
~
Member: | | Yes
|
|No
In
7)
i
Member: [Jves [No
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, MI 48909 by June 30.
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
[] Exemption Request Denied
7] Exemption percent modified from
% to
%
Record of vole - Board or three member committee of board
Chairperson: | | Yes
[
No —
Member:
]Yes
|
No
Initials
i
Initials
Member: [| Yes
[
|No
Initials _
Chairperson: {Yes
[| No 7)
Member:
5< Yes
|
| nofIYY
Member: [X] Yes
[| No SY i
Reason for board action J 7 yp
sre based
ra
BORLVES AVS
stan Aris, Swe etp ber
4 ly based An
Chairperson: [@f ves
|] no~7
Member: $5¢
es
L] le
Member: [x] Yes [
]No 1 IY)
thitigls
’
~
Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal,
Via lerPage 8
March 3rd, 2025 Richiand Township Assessor 4215 E M-55 Prescott, M1 48756 Attention: Mr. Kevin Ponak — Assessor Richland Twp Reference: ~~ Mark & Amanda Combe Property — 2025 Tax Assessment Parcel ID 012-033-00600 286/278, RL-33 10, Sec 33 T2IN R4E. §0A South 1/2 of Southwest 1/4. Mr. Ponak, We are writing by letter petitioning the board of review to have our property taxable and assessed value lowered. Since purchasing this property in 1999, we have always paid our taxes timely and without a tax vote on higher tax mill as a non-resident. The current values assessed are more than what the property is worth on the open market. In the last 2-3 years we've had real estate professionals provide sales estimates for the property, and they’ve range from $260,000 to $315,000.00. We've watched similar large acre properties in both Ogemaw/Arenac Counties go on market and not sell for months. Local real estate, especially larger tracts, have generally been stagnant since we purchased it, additionally employment opportunities locally have decreased over the last 25 years. The 80-acre property adjacent to ours was just recently sold for approximately $160,000, our property value currently being taxed at $143,615 can’t be 180% higher than theirs, For further consideration and taxable value, the resale amount must take into the following property drawbacks. While property is listed as being 80 acres, Swampland makes up approximately 20% ~ 23% of its area. The property is very, very remote and rural, and without the neighbors’ agreed easements for the driveway, the property would be landlocked. Its utilities are well-water, local septic and propane fuel trucked in. City water, nor city sewer or natural gas will ever be installed at this remote location. The cabin and overall property are located 2 % miles off an unpaved rural dirt road. Neither standard fiber optic cable TV, nor high-speed internet is available and likely never to be installed. This along with school access greatly decreases potential buyers with children from purchasing this property. We respectfully ask that both Taxable Value and Assessed Values and/or State Equalized value be lowered to what we believe are the current selable value of around $274,400.00 or state/taxable value of $132,700.00. With this letter is the State of Michigan petition form # 1.-4035 requesting this tax adjustment. If you need to contact us, please do so at address and phone number listed below. Sincerely, Mark and Amanda Com ber yd
Page 9
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Mark Combe , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002428 Keith Ponak Richland Twp. Assessor , Respondent(s) PROOF OF SERVICE Keith Ponai states that on 8/13/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] MTT 611 W. Ottawa St. PO Box 30232 Lansing, MI. 48909 Mark Combe 49968 East Broadway Shelby Township, Ml. 48317-6360 [Signature of person who is serving/mailing copy] Keith Ponak Richland Twp. Assessor [Print/type name of person serving/mailing copy]
Page 10
Keith Ponak Richland Twp Assessor 4215EM55 Prescott, Ml 48756 PreKel Ap 602 4 2.3