Petition to Board of Review Results.pdf

Joseph Metivier Petitioner V Township Of Portage Respondent · 26-002568-TT

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26 MEDI 

Michigan Department of Treasury 

518 (Rev. 12-25) 

AN 

Petition to Board of Review 

L-4035 

This form is issued under the authority of P.A. 206 of 1833, 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 classification to 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) 

Joseph Metivier & Laura Tanski 

Township or City 

Portage Township 

Mackinac 

2026 

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.) 

Parcel Code: 49010-134-023-00 

Petitioner's Name (If Other than Owner. Please Print or Type) 

County 

Year of Appeal 

Protested Item: 

Assessed Value 

O Tentative 

I] Taxable Status 

O Classification 

OJ Qualified 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) 

$660,000 

$280,000 

2. PROTEST OF TAXABLE VALUE 

Complete this section for a protest of Taxable Value. 

Reason: 

OJ Value of Losses 

J Value of Additions 

J Poverty Exemption 

O 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 shall 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 

Classification should be (check one of the following): 

O Agricultural 

OJ Industrial 

O Timber Cutover 

1 Utility (Personal Property Only) 

OJ Commercial 

Residential 

OJ Developmental 

4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

: 

nd 

If the assessor has denied or changed the percentage of the exemption fram the 18 mills of local school operating tax for qualified agricultural proper- 

ty, 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 requested by owner (Enter 100 if full 

exemption requested) 

Percent qualified agricultural exemption granted by assessor {Enter 0 if exemption 

denied) 

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/er qualified agricultural property exemption 

Assessed value far exceeds the market value of the property. Land was purchased in Aug 2025 for $280,000 after 

sitting on the market for almost a year. See attached Protest letter, appraisal report, and closing documents for further 

justification. 

CERTIFICATION 

Signature 

Date 

Phone Number 

3/10/2026 | 334-685-2073 

a 

2351 

Nugget 

beep 

_ 

Faithanks 

AK 

777207

Lb 

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 

1. ASSESSED VALUE 

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

O Denied 

[H rssessea Value Changed From 

[ 

(nln 0. OOD 

Jeo 

20%, 22) 

] 

Record of Vote — Board or three-member committee of board 

Chairperson: 

[Fes ] No 

£ 

¢ — 

ember: 

[Aves ln No 

he [3 

Member: 

[H Ys 

No 

i 

Initials 

Initials 

Reason for Board Action 

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

at PO Box 30232, Lansing, MI 48309. Commercial Real, Industrial Real, Developmental Real, Commercial Perscnal. 

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 govitaxtnb. 

2. TENTATIVE TAXABLE VALUE 

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

[| Denied 

O Tentative Taxable Value Changed From 

to 

(See attached L-4035A) 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes OJ No 

Member: 

OJ Yes O No 

Member: 

0 Yes 0 No 

Initials 

Initials 

Initials 

Reason for Board Action 

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-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 wry michigan govilaxtrib. 

3. CLASSIFICATION 

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

O Denied 

] Classification Changed From 

to 

Record of Vote — Board or three-member committee of board 

Chairperson: 

[I] Yes OJ No 

Member: 

OJ Yes Od No 

Member: 

[H] Yes OJ No 

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 at PO Box 30471, 

Lansing MI 48909, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[| Exemption Request Denied 

[J Exemption percent modified from 

% 

to 

% 

Record of Vote — Board or three-member committee of board 

Chairperson: 

J Yes OJ No 

Member: 

O Yes O No 

Member: 

O Yes O No 

Initials 

Initials 

Initials 

Reason far 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 48309 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 way michigan govitaxtab. 

5. ADJOURNMENT 

Date of Final Adjournment of Board of Review 

Board = 

< 

Date 

2 /-2 4

Portage Township Assessor 

PO Box 36, Curtis, MI 49820 

Phone: (906) 291-1189 Email: portageassessor@att.net 

March 20, 2026 

Portage Township Property Owner/Taxpayer 

RE: March Board of Review 

Good Evening, 

During the 2026 March Board of Review appeal hearings, property that you own in the 

Township of Portage was reviewed. Enclosed with this letter are two pages. The first page is a 

copy of STC Form L-4035, Petition to Board of Review, that was filed. On the second page, you 

will find the action taken by the Board of Review and the reason for the Board of Review action. 

If you wish to appeal further, the appeal information for the Michigan Tax Tribunal can be 

found in the corresponding boxes on the second page. 

Take Care, 

Denice Taylor 

Denise Taylor 

Portage Township Assessor 

Enc(2)

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