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Stoll.pdf

Mark C Stoll Petitioner V Township Of Argentine Respondent · 26-001154-TT

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Page 1

RECEIVED 

APR 1 8 2026 

-1 

04/10/26 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

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-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 

First Name 

MI. 

Last Name/Company Name 

MARK 

C 

STOLL 

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

10475 ROLSTON RD 

City or Town 

State 

ZIP Code 

BYRON 

MI 

48418 

Telephone Number 

Fax Number 

734-444-5041 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

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

1 

First Name 

M.I 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

Section 3: Subject Property Information 

How many 

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

parcels are you | [] yes* 

No** 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

al that apply) 

[@ True Cash and Taxable Value 

3 Poverty Exemption 

OO Taxable Value Only (calculation) 

[1 bisabled Veterans Exemption 

[3 Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[7] Exemption from Taxation (other than the denial of a 

[J Ctassification 

Principal Residence or Qualified Agricuitural Exemption) 

Section 5: Explain the Reason for this Appeal 

in 2025 our assessed value and taxable value both = 213,500. We received our 2026 Notice of Assessment, Taxable Valuation, and Property 

Classification with the following tentative changes: 

+ Tentative taxable value increase from 213,500 to 219,264; an increase of 2.70% or 5,764). 

« Tentative assessed value from 213,500 to 265,300; an increase of 24.26% or 51,800 (with an assessor change reason 

"market adjustment”) 

A meeting with the Township Board resulted in a review decision to adjust the 2026 tentative assessed value. Increasing from the 2025 

amount of 213,500 to 245,300; an increase of 14.89% or 31,800. 

This assessed value suggests fair market value of our property at $490,600. The tentative assessed value increase of 14.89% is over inflated 

and excessive. The change reason of market adjustment is not supported by actual sales data of similar properties in our zip code or in 

Genesee County. 

See attached documentation of property sales within our zip code and within Genesee County. In our zip code, our property remains the 

highest sale price of properties that are somewhat comparable at $411,000 (the second highest being at $360,000). 

In Genesee County, our property remains the third highest sale price with homes that are somewhat comparable. The two homes in Genesee 

County that sold for a higher price have substantially more acreage and massive outbuilding/pole barns (which we do not have). 

Other considerations and support that the tentative assessed value is inflated: 

+ We have only owned our property since March 26, 2024. In such a short time, the taxable value and assessed value should be more aligned. 

+ The average home value in Michigan has increased by about 3.4% to 3.8% over the past year, depending on the data source and timeframe. 

+ Zillow reports the average Michigan home value at $254,230, up 3.8% year-over-year through February 28, 2026 Zillow. 

« Redfin shows a slightly lower but still positive change: $259,900 median sale price, up 3.4% in February 2026 Redfin. 

« Other market summaries note similar growth rates citing 3.0% to 3.4% increases in 2025-2026 Norada Real Estate Investments+1. 

Section 6: Jurisdictional Issues 

Year(s} you are appealing: 

2026 

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

[ml] No 

If Yes, check which BOR you attended AND attach the BOR decision: [7] March 

O July 

a December 

If No, check the applicable reason(s): 

[J Not required to attend

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multipte parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

01-21-100-021 

Classification of Property: 

Real 

Personal 

(checkone) 

O 

Agricutural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

245300 

Current Taxable Value as established by the BOR: 

219,264 

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

411,000 

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

205,500 

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

Section 8: Classification Information *only the Mi bep’t of Treasury may appeal this issue to the Tribunal 

Parcet Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

- Developmental 

Utility 

(check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

[m] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

({checkone) 

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

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

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

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? 

O Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption? 

0 Yes 

No 

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 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. 

Sig nature *required 

Petitiol be 

Representative’s Signature: 

Ist 7h 

&. 

’ 

P 

£ 

=

Page 5

Home sales from zipcode 48418 similarly sized. Our home remains the 

highest sale price. The second highest sold Oct 2025 for $360,000. 

+bd, 0+ ba v 

Property type Vv 

| 

More filters 

[save search 

| 

Byron Ml 48418 

Bancroft 

48418 Recently Sold Homes 

[ schools 

[I remove boundary x | 

Tress 

sort: Price (High to Low) 

Sold 03/26/24 

me 

; 

$411,000 

$360,000 

3bds 

| 2ba 

| 1,680 sqft 

| Sold 

3bds 

| 2ba 

| 1,564 sqft 

| Sold 

fuded Ridge Dr, Byron, MI 48418 

AAS REALTY LANE NG 

olston Rd, Byron, MI 48418 

LesTate 

Lutz County Park ©) 

Cohoctah 

+ 

. 

11) 

oo 

x 

| map |=) 

bA 

Keftowd heros Usp dia 0202800 Tem 

Sold 10/11/23 

$285,000 

$268,000 

$330,000 

$305,000 

3bds | 2ba 

1,520 sqft 

| Sold 

3bds | 2ba 

| 1,740 sqft | Sold 

3bds 

| 2ba| 1,538 sqft 

| Sold 

4bds 

| 2ba 

| 1,702 sqft | Sold 

13961 Bliven 

Rd, Byron, MI 48418 

11866 Secluded Ridge 

Dr, Byron, MI 48418 

ENGLAND 

REAL ESTATE 

COMPA) 

12751 Barnes Rd, Byron, MI 48418 

11540 Glen Mary Dr, Byron, MI 48418 

MITTEN FE REALTY 

REMERICAUNTTED REALTY-ERGHTON 

Sold LEY 

4 

Sold 11/03/25 

$268,000 

$260,000 

= 

= 

= 

3bds| 2ba| 1,560 

sqft | Sold 

4bds | 1ba] 1,673 sft 

| Sold 

| $300,000 

$290,000 

10465 Silver 

ke 

Rd, Byron, 

MI 48418 

3711 Lovejoy Rd, Byron, MI 48418 

ANOMALY 

REAL ESTATE 

ADVISORS. 

3bds 

| 3ba 

| 1,648 sqft 

| Sold 

3bds 

| 

2ba [1,500 sqft 

| Sold 

REALESTATE OR

Page 6

Home sales in Genessee County similarly sized. Our property remains 3 

highest sale price with somewhat comparable properties. The two that sold 

for a higher price have substantially more acreage and massive 

outbuilding/pole barns (which we do not have). 

Genesee County Mi 

stugenes 

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Nemoto 

Ned Haven 

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Nobodies 1 

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Price v 

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Remove Boundary X 

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Map 

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& 

$356,000 

3bds| 3ba|1,596 sqft | Sold 

11447 Hegel Rd, Goodrich, MI 42433 

[Ey 

Sold 07/1725 

Ty 

| 

of 

$346,000 

2bds 

| 2ba 

| 1,592 sqft 

| Sold 

11220 

E Mount Morris Rd, Davison, Mi 42423 

pare 

Sold 02/17/23 & 

$349,900 

3bds|2ba| 1,656 

<«qft | Sold 

7465 E Maple Ave. Davison, Mi 48439 

Seldow1723 

$325,000 

2bds| 2ba| 

1.632 sqft | sold 

10436 Halsey Rd, Grand Blanc, Mi 43439 

FEAL ESTATE 

FOR A 

CASE 

{ sold 08/2025 

Genesee County MI Recently Sold Homes 

| [: 

44 results 

Sort: Price (High to Low) Vv 

Sold 07/28/25 

223 

$411,100 

3bds 

| 3ba| 1,728 sqft 

| Sold 

5070 

W Farrand Rd, Clio, Mi 48420 

REMAX TOWN & COUNTRY 

$500,000 

3bds | 2ba| 1,519 sqft 

| Sold 

6399 Ray Rd, Swartz Creek, MI 48473 

Sold 03/26/24 

N14 

4 

(alr 

$312,000 

3bds 

| 2ba| 1,740 

sqft | Sold 

14088 Hogan Rd, Linden, MI 48451 

$320,000 

3bds | 2ba 

| 1,500 sqft 

| Sold 

16075 Crest Dr, Linden, MI 48451 

wos 

$305,000 

3bds 

| 2b 

1.578 sqft 

| Sold 

10413 Torrey Rd, Fenton, M1 48430 

OG 

BEAL 

151 

$311,000 

3bds 

| 1ba) 1,506 sqft 

| Sold 

£470 Washburn Rd, Goodrich, M1 48438 

sl 

3 

i

Page 7

SToLL 

(OAS Rolston fA 

Byron My A%41Q 

PLACE STICKER AT TOP OF ENVELOPE TO THE RIGHT 

OF THE RETURN ADDRESS, FOLD AT DOTTED L| 

AIL" 

C 

M 

FCM LETTER 

TT 

48909 

$6.37 

RDC 99 

$2324M504937-12 

Retail 

U.S. POSTAGE PAI

9589 D7L@ 5270 3713 3ukl 47 

Micwmeand TAC TRIB 

Po Rox 20737 

ARUNNL 

Lansing 

My 

48909

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