Bitnar 016-204-006-00.pdf
Ailene Bitnar Petitioner V Township Of Whitefish Respondent · 26-002734-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
i Vif iiss OY ~ i TOWNSHIP PARADISE, MICHIGAN 49768 eS H i LF To the attention of the Tax Tribunal; May 20, 2026 My name is Scott Erickson, and [ am currently the Chairman of the Whitefish Township Board of Review, and I have held this position for the past 12+ years. I am writing this letter for two reasons: to support the Bitnar’s petition, and to have a question answered, which 1 believe will occur with your decision in the Bitnar's case. The question being: is it correct assessing procedure to flat rate the value of categories of property while disregarding each parcel’s differences? Although 1 voted to deny the Bitnar’s petition during the March 2026 BOR meeting, 1 did so under duress and confusion. My vote relied on the 30+ years of assessing experience that Mrs. Turner claims she has, although her methods baffled me. Mrs. Turner, our new assessor as of about August 2025, informed the Board at the March 2026 meeting that the previous assessing for the Township had been done incorrectly. One way she corrected the 2026 assessing was by flat rating the value of numerous property categories without regard for the incompatible features of individual parcels. This action caused me great confusion as I find it to be completely illogical. Our previous assessors recognized the differences in value as shown in our assessment records. In the Bitnar case, their river front property, which has no road access, no utility access, and a narrow river consisting of what most people would consider a creek, was assessed at the same rate as the Tahquamenon river frontage, a river with an average width of 200 feet, and which in many places is accessible by a year round county maintained road with utilities provided. 1 argued the differences must be taken into account, but the other board members, in my opinion, agreed with Mrs. Turner, and 1 reluctantly went along with because I had no one to ask if flat rating the value of parcels was the correct way to assess properties. Mrs, Turner also flat rated the values of other property categories such as; inland lake frontage, Lake Superior shoreline frontage, and vacant land acreage, all of which is illogical in my uneducated opinion. In conclusion, 1 ask the Tribunal to consider the vast differences between the Bitnar’s river front parcel, and the developed river front parcels that Mrs. Turner claims to be comparable. 1 believe your decision will answer my question regarding flat rating the value of properties, and will be very helpful in my decision making in the future as Chairman of the Board of Review. Thank you for taking the time to read my letter. Scott Erickson BT Eaton Chairman of the Whitefish Township Board of Review 7052 M-123 Paradise Mi. 49768
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03/24/2026
02:54
BM
2026 BOARD OF REVIEW DECISION
FROM
WHITEFISH TOWNSHIP
ASSESSOR TINA M FULLER
17165 S DEER RUN RD
KINROSS, MI 49752
NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:
PROPERTY IDENTIFICATION: {Parcel Code required. Property address
and legal description optional.):
BITNAR MICHAEL D & AILENE L
016-204-006-00
13870 N WHITEFISH RD
PARADISE, MI 49768
SEC 4 T49N R6W THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4
& THAT PART OF N 1/2 OF § 1/2 OF NE 1/4 OF NW 1/4LY W
OF THE SOUTH BRANCH BETSY (SHELLDRAKE) RIVER.
THIS PROPERTY IS CLASSIFIED
402 (RESIDENTIAL-VACANT)
Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary
to compute your assessment and taxable value.
The Board has completed their review of parcel number 016-204-006-00
They have made the following determination based on the information you supplied.
Board of Review Comments
REASON: PARCEL IS LANDLOCKED- NO PUBLIC OR PRIVATE ROAD. ADJOINING TO STATE PROPERTY.
DISCUSSION: REVALUATION OF RIVERFRONT PROPERTY
MOTION BY ERICKSON TO DENY PETITION
VOTE ALL AYES
MOTION CARRIED
[2026 ORIGINAL ASSESSED VALUE
74,000
2026 "BOARD OF REVIEW" ASSESSED VALUE
74,000
(If the above amounts are the same, no revisions have occured)
2026 ORIGINAL TAXABLE VALUE
74,000
2026
"BOARD OF REVIEW" TAXABLE VALUE
74,000
2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG
0.0000
]
Please feel free to contact the assessor at the address listed above or call if you have any questions.
"Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to
initiate a new Small Claims appeal. Petition forms are available on this website."
hitp://www.michigan,gov/taxtrib/0,4677,7-187-38254---,00.htm!Page 3
Whitefish Township PO BOX 350 PARADISE, MI 49768 TREASURER@WHITEFISHTOWNSHIPMI.GOV Please enter any name or mailing address corrections in the space below 2262 MAIL TO 016-204-006-00 BITNAR MICHAEL D & AILENE L 13870 N WHITEFISH RD PARADISE, MI 49768 Bill Number: 001389 Property Number: 016-204-006-00 Make check payable to: Whitefish Township AND RETURN WITH TOP PORTION OF THIS BILL POSTMARKS ARE NOT ACCEPTED FOR PAID RECEIPT, ENCLOSE A POSTAGE PAID ENVELOPE 2026 SUMMER TOTAL AMOUNT DUE $898.88 Due Date: 9/14/2026 Detach along the perforation and keep the bottom portion as your receipt 2026 Property Number: 016-204-006-00 OWNER: BITNAR MICHAEL D & AILENE L a 2a) E Summer Tax Receipt Whitefish Township | BILL MAY BE PAID TO ABOVE TOWNSHIP 7/1/2026 THROUGH 9/14/2026. AFTER WHICH, ADD 1% PER MONTH AND PAY THE TOWNSHIP TREAS. WITHOUT PENALTY UNTIL 3/1/2027. AFTER 3/1/2027, YOU MUST PAY CHIPPEWA CO. TREAS. FOR DELINQUENT AMOUNT DUE CALL COUNTY 906-635-6308 Taxable Value Property Number STATE ED TAX 6.00000 444.00 74,000 016-204-006-00 COUNTY ALLOC 6.02700 445.99 Assessed Value Bill Number 74,000 001389 State Equalized Value School District 74,000 17160 WHITEFISH SCHOOLS *% PRE, QA, QF, CP, or IP exemption: Property Class 0 402 RESIDENTIAL-VACANT *An Exemption as Homeowner's Principal Residence (PRE), Qualified Agriculture (QA), Qualified Forest (QF), or Industrial Personal (IP) exempts that % from School Operating Millage. Commercial Personal (CP) is exempt from 12 mills of Local School Operating Millage only. Property Described As: SEC 4 T49N RW THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4 & THAT PART OF N 1/2 OF § 1/2 OF NE 1/4 QF NW 1/4 LY W OF THE SOUTH BRANCH BETSY (SHELLDRAKE) RIVER. Those with household income not exceeding $40,000 and qualify in at least one of the following categories Seniors 62 OR older, service persons, veterans, widows, widowers, blind, OR totally OR permanently disabled persons, AND owners of farm real property may qualify for dafarment of this tax bill without penalty OR interest. Please call collecting treasurer for information AND application Application must be received by collecting treasurer by Sept. 15th. The deferred tax must be paid by the TAXING UNIT IS NOT RESPONSIBLE IF PAID ON WRONG DESCRIPTION following Feb. 15th, OR interest and penalty will be applied REFER TO WEBSITE FOR OFFICE HOURS- HTTPS://WHITEFISHTOWNSHIPMI.GOV UNDER TREASURER OPERATING FISCAL YEARS County: JANUARY 1 - DECEMBER 31 Twp/Cty: JULY 1 - JUNE 30 School: JULY 1 - JUNE 30 State: OCTOBER 1 - SEPTEMBER 30 OWNER BITNAR MICHAEL D & AILENE L 13870 N WHITEFISH RD PARADISE, MI 49768 Total Tax 12.02700 889.99 Administration Fee 1.00% 8.89 Interest/Pen: TOTAL AMOUNT DUE 898.88 Total Paid Balance | 1898.88
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Whitefish Township ej en / Bill Number: Property Number: KIM BEAN- TREASURER EA Ave ip pp P.O. BOX 350 HO 3° Fee PARADISE, MI 49768 Make check payable to: (906-492-3452) EXT 1, A-1-2Ll-> TREASURER@WHITEFISHTOWNSHIPMI.GOV Please enter any name or mailing address corrections in the space below MAIL TO 016-204-006-00 Bill #: 210 BITNAR MICHAEL D & AILENE L 13870 N WHITEFISH RD PARADISE, MI 49768 Whitefish Township AND RETURN WITH TOP PORTION OF THIS BILL POSTMARKS ARE NOT ACCEPTED FOR PAID RECEIPT, ENCLOSE A POSTAGE PAID ENVELOPE 2025WINTER TOTAL AMOUNT DUE $407.08 Due Date: 3/2/2026 PLEASE ENTER PH. # EMAIL Detach along the perforation and keep the bottom portion as your receipt Property Number: 016-204-006-00 OWNER: BITNAR MICHAEL D & AILENE L 2025 Whitefish Township BILL MAY BE PAID TO ABOVE TOWNSHIP 12/01/2025 THROUGH 3/02/2026. AFTER WHICH, ADD 1% PER MONTH AND PAY THE TOWNSHIP TREAS. WITHOUT PENALTY UNTIL 3/2/2026. AFTER 3/2/2026, YOU MUST PAY CHIPPEWA CO. TREAS. FOR DELINQUENT AMOUNT DUE CALL COUNTY 906-635-6308 SEC 4 TA9N REW THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4 & THAT PART OF N 1/2 OF S 1/2 OF NE 174 OF NW 1/4 LY W OF THE SOUTH BRANCH BETSY (SHELLDRAKE) RIVER. Taxable Value Property Number SCHOOL OPER 17.67090 12,500 016-204-006-00 SCHOOL DEBT 0.80000 0.00 Assessed Value Bill Number EUP ISD ALLO 0.18800 2.48 12,500 EUP ISD VOTE 1.73670 21.70 - EUP ISD VOCA 0.98920 12.36 State Equalized Value School District COUNTY FIRE/AMB 0.42300 528 12,500 17160 WHITEFISH SCHOOLS COUNTY ROADS 0.97180 12.14 *% PRE, QA, QF, CP, or IP exemption: Property Class aid Jide JR § i -VACANT ; ¥ 0 402 RESIDENTIAL-VACAN COUNTY ANIMALS 0.17340 S16 “An Exemption as Homeowner's Principal Residence (PRE), Qualified Agriculture (QA), TWP ALLOC 1.62620 20.32 Qualified Forest (QF), or Industrial Personal (IP) exempts that % from School Operating Millage. TWP LIBRARY 0.49760 6.22 Commercial Personal (CF) is exempt from 12 mills of Local School Operating Millage only TWP FIRE/AMB 0.99530 12.44 Property Described As: TWP EMS VOTED 4.92820 61.60 Those with household income not exceeding $40,000 and qualify in at least one of the following categories Seniors 62 OR older, service persons, veterans, widows, widowers, blind, OR totally OR AS OF MARCH 1ST, ALL OR PART OF YOUR PRIOR YEAR TAXES WERE RETURNED DELINQUENT TO THE COUNTY. FOR MORE INFORMATION PLEASE CALL THE COUNTY TREASURER permanently disabled persons, AND owners of farm real property may qualify for deferment of this tax bill without penalty OR interest Please call collecting treasurer for information AND application. Application must be received by collecting treasurer by Sept. 15th. The deferred tax must be paid by the TAXING UNIT IS NOT RESPONSIBLE IF PAID ON WRONG DESCRIPTION following Feb. 15th, OR interest and penalty will be applied. HOURS: MON 3-5PM, TUES & WED. 1:30-3:30 PM. FEE 286TH OPEN 9AM-5 PM OPERATING FISCAL YEARS County: JANUARY 1 - DECEMBER 31 Twp/Cty JULY 1 - JUNE 30 School: JULY 1 - JUNE 30 State: OCTOBER 1 - SEPTEMBER 30 OWNER BITNAR MICHAEL D & AILENE L 13870 N WHITEFISH RD PARADISE, MI 49768 Total Tax 32.24950 403.05 Administration Fee 1.00% 4.03 Interest/Pen: TOTAL AMOUNT DUE 407.08 Total Paid Balance Due: 407.08 29
Page 5
Receipt: 0000005886 03/02/26 WHITEFISH TOWNSHIP Ta BOX 350 Cashier: SYSTEM USER PARADISE, MI 49768-0350 Received Of: BITNAR, MICHAEL D. 13870 N WHITEFISH RD PARADISE MI 49768 The sum of: 407.08 WTAX 016-204-006-00 467.08 703-000-274.004 220.88 703-000-274.005 10. 703-000-274.006 2. 703-000-274.007 21. 703-000-274.608 12.3 703-000-274.609 5.21 763-000-274.011 12.14 703-000-274.012 6.1 703-000-274.013 9.2 703-000-274.014 2.1 703-000-214.101 24.3; 703-000-214.271 6.2 703-000-214.210 74, Total 407.08 TENDERED: E-Payment 4-4629105-016-204-006-0 407.08 TENDERED: Credit Card Fee 4-4629105-016-204-006-0 3.00 Signed:
Page 6
‘Wikeefsh Sale study dates for 2026 (401-2073 ta 13-11-2025)
LAND TIME ADJUSTMENT =
_
SALE STUDY
for 2026
JE
Tax year
028
B
— Uirewl Name- Location
Aerongy
SAE
BALE
Term
SALE
Bdiding
Tang Taarduny
Tend Valun
Toal
cost
a
VEAR
MONTH tortmesd) AMNT
appear LORE
Find
Acre
po.
016-2034104-30
1102-061-005-20
192-018-015-60
916-260-005-50
Whitelsh
32
$53,500
353500
53,500
£3,500
2310
0.058
016-401.004-00
whiltafich
[]
i
$33000
$33000
92.000
33,000
1,835
0.033
002-286.010-51
Bruce
2024
r
7
$50,000
50000
0,000
50,000
2288
0.053
002.063-0(1-00
Anica
2024
11
8
$75,000
$75000
75,000
75,000
209
0.050
002.201-010-25
Bruce
2
3
3
360.000
$68.00
60,000
60,000
2,054
0.047
£02-015-603.00
Saco
2025
i
11
s42000
$42,000
42.000
42,000
1,435
0,033
002-035-006.00
Bruca
~~
an
65
18
$44,000
344000
44,000
44,000
1,282
2.020
016:331.006-00
Whiialisht
-
2023
2
32
$68,000
$68,000
68,000
68,000
1923
0.044
002-057.006-50
Bruce.
-
2025
3
9
$45,000
$45,000
45,000
45.000
1.247
0.020
001:332:001-00
Bay Mills
-
2024
5
5
$75,000
575000
3,000
75,000
002-061.041-50
8ruco
—
3
Pickford
.
]
I
$120,000
520,000
120,000
1000
0.021
{Comp
MLS sale
{Comp IMA sala
Engadins
160.00
2024
2
12
$175,000
$175,000
175.000
175,000
1004
0,025
[Comp
6 MLS sale
Rudyard
160.00
2025
3
$185,000
$185,000
185,000
185.000
1,156
0.027
{Comp 5 MLE sale
Grmisy
164.00
2025
1
“1
$4r,000
$147,000
147,000
Wig
son
0.021
‘Comp 4 MLS sale
Pickford
240.00
2004
2
12
$180,000
£480,000
180,000
180.000
750
0.017
010052.0001:50
Raber
20000
p23
t
1
$205000
$205.00
205.000
205,000
07.
0.018
wodlan acre
BERRY]
TT
.
median
1683
9.043
hitaech Non- Waterfront and Lars WE Acreage Tables
for 2626
Commercial
am
-
tC)
sem
ro
#327]
16324
19]
PSEC]
37397)
-
7362
PETS
I
©
SX]
SU
59247]
o
5401
22433]
EI
AE:
TH
65340]
Tah
065
03¢
10592]
24288]
FL
EEL
(10
2710]
a
0.02
Medhan east per suse fool
of an actual ut meksn axe
4g rangePage 7
H i i i 2025 WHITEFISH TOWNSHIP VACANT LAND SALES 50 ACRES PLUS PARCCEL# 016-178-002-00 ETC 016-221-003-00 ETC 016-331-001-00 ETC 30-40 ACRES 016-220-007-00 ETC 016-251-002-00 016-402-004-00 20 ACRES 016-220-007-00 016-203-004-10ETC 016-203-004-50 016-458-007-75 016-461-004-00 016-472-002-50 016-481-003-50 SEC TWN RANGE SEC 28 T43NR 6W SEC 21 T49N R6W SEC31T47NR7W SEC 20 T49N R6W SEC 1 T 50N R6W SEC 2 TA9N R7W SEC 20 T49N R6W SEC 3 T49N ReW SEC 3 T49N RSW SEC 8 T50N R7W SEC 11 T50N R7W SEC 22 T50N R7TW SE 31 T50N R7W UBER PAGE SALE DATE 1375/1120 1398/26 1400/1198 1386/1211 1378/1102 1344/541 1371/1082 1397/606 1397/309 1390/187 1390/61 1371/1188 14007205 9/2/2022 10/27/2023 12/20/2023 4/18/2023 4/30/2021 7/6/2022 10/13/2023 10/13/2023 9/25/2023 6/15/2023 7/8/2022 12/29/2023 Sale § 187500 87000 68000 [Dottie 10/24/2022 E 20000 52500 70000 28250 33000 23500 31000 ACRE/FF 137.729 80 67.59 19.5 17.56 16.75 19 21 20 20 CLASS 402 402 402 AVG MIN MAX AVG MIN MX ROAD DIN GENES RD GR CABIN DR 402 DI N GENES RD 402 GR WILDCAT RD PAN WF POINT RD 1145 1006 1361 402 DI W BETSY RIVER 402 DIN GENES RD PWR YES NO NO MNO YES NO gine 1152 909 1282 402 PA N WF POINT RD 402 PA N WF POINT RD 402 GR N MAPLE BLOCK 402 2TR BRENAMEN 402 ESMT 402 LITTLE FOX LANE AVG MIN MAX RD 1986 1026 4179 S/UNIT 1361 1068 1006 1026 2990 4179 1407 1571 1175 1550
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ay 05% dress eld sales on Inrge acresge with watarfrom. very few sales © medun frontage for dats srt ryis Saved on the entire dstabase franvages nat ust sds €or cutiers compared to the mean, | | l The median & a resistant statistic because It fs cal Whitefish Sale study dates for 2026 (04-01-2023 to 03-31-2025) LAND TIME ADJUSTMENT = SALE STUDY for 2026 Tox year 2025 Average Inflation Rate = 0.00% per year 0.00% permonth : Street Name. Location Efe, Avarige Acreage SALE SALE | Mont | SALE err pong EUV Land Rextaat and Vas © Gonthar Ye Cost Par FF arced § eH FE ing YEAR MONTH for time se and iuprovsts ~~ ACPTlM Yeo of Land Rcttust ad Frigg tPar FF CostPersarr fost MAUS ad) for stings 8AT% 01608602520 Wilkefish EDO 00 000 2023 0.00 21 $224,000 0 224900 224,500 22480 138.78 080 pve 016:625-024.00 Wiiteish 11600 00 000 2023 0p 1 $160,000 [) 160,000 160,000 160,600 178.31 000 omit 016-660-0080 Whelish 7000 000 000 2023 ego 1 120000 ° 20,000 120,000 11428 000 sowmt 016:651-012.00 Whitsfish 10000 000 000 2024 9.00 9 $110,000 [3 110,000 110,000 1100.00 000 apivios 016.720.016-00 Whitefish 10200 000 000 2023 410 2 $105,900 0 109,000 109,600 1077.45 080 ajvmi 001-310-008-00 Hay Wills 400 000 000 2024 100 1 $130800 0 139,900 130900 130900 1578.04 006 aon 016.760-628.60 Whitefih 1150 11 5120900 ° 120,900 128.900 129540 1267.32 090 over Kp » 4 129,900 128,900 176.04 AREF BREF! \) PF SALE Wont Eulidng Land Roakdual Land Valse SALEAMNT land y Cost Par © (4 MONTH for timw 5d] and imp Yearof Land Adjusted Adjusted CoxtPer EF Cost Par SQFT Rot é) lv] T 4 016-166-001-00 Whitefish 7 000 000 2023 7.00 19 $32,700 ° 32,700 32,700 447.95 0.00 Lo ." 016-283-005-00 ‘Whitefish 30 060 1080 2024 8.00 8 $135,000 o 135,000 135,000 403.09 3.52 12,385.32 016:283.008.00 Wiltefih 30 om 000 20% 7.00 7 $42.00 0 42500 42,500 18.79 000 iow! 016:374-020-10 Whitelist 500 5 $45,000 0 45.00 45,000 2277 114 38,1580 B cs ar 318.91 0.57 #ofvAl — Building 7 SALE Month SALEAMNT fand Land Residual Land Vale Cost Per E.R MONTH forties) andnproverts. APPIEal Yearet Land Reskiua pee Aetustsa CostPwFF Cost Per8QFT pois 00140201400 Bay Mis 100 000 000 zo: 0.00 21 $65,000 0 65000 65,000 65,000 80.00 VDL sol 1 001-485-038.00 Bay Mile 10000 000 000 2028 1200 2 $65.000 0 65000 65,000 65,000 650.00 iV sow! PIN 01613400800 White sh 16000 000 000 204 000 10 $135,000 [3 125,000 135,000 135,000 300.00 §OOL spin) 016-252.007.00 Waite/i 20800 1833.00 12.02 2025 1000 2 $216,000 0 215000 215000 215800 46.53 #OVOE DN) 003-024.002.25 Chippewa 1760 00 060 204 1000 10 $40,000 0 40,000 40,000 40000 213.33 SOND pol 003-024-002.75 Chippewa S00 000 000 2024 1000 10 $50,000 0 50,000 50,000 163,03 OVO Diu) median value 169 - - £5,000 65,000 650.00 20IVI0) 201! alish Watardront Land Vakies Rounded down tor 2026 Residential Median Fi Median Deg Median Land Val, Superior! Bay Fig 100} 129,800 River Frontage 50) eG Be 43,760 Interkor Lake Fig | 50] eS 65,000 ulated tases cr the middie valu of an ordered dataset, mating I ess affected by extreme vais
Page 9
A104] Acre Increase Blapket RL Sian ute ea " o Bitar 154 parc Aidit Corsider “puny” river § = Michigan Department of Treasury ) Legare | a 618 (Rev. 12.25) TCV Bspp0, Landis sef pt 5 dctes os , aged Petition to Board of Review I¥s00 L-4035 fo the Board of Review, except when the property is classified as commercial real, industrial real, 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) Bitnar, Michael, 4iiene Taujyy | Township or City [% County Year of Appeal | Whitefish | Chippewa 2026 The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andor the qualified agricultural property exemption of the following described property: i [Frees Identified Cae code required. Property address and legal description optional.) Petitioner's Name (If Other than Owner. Please Print or Type) 16-204-~006- 05 L150 Protested Item: 0 Assessed Valug Tentative 0 Taxable Status 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 Valus (Market Value) $74,000 $13,000 2. PROTEST OF TAXABLE VALUE | Complete this section for a protest of Taxable Value. Reason: OJ Value of Losses OJ Value of Additions OJ Poverty Exemption 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): Ol Agricultural O Industrial Ol Timber Cutover Utility (Personal Property Only) [] commercial [J Residential Ol Developmental [4. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY If the assessor has denied or changed the percentage of the exemption from 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 granted by assessor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 if full denied) exemption requested) 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/ar qualified agricultural property exemption This parcel is landlocked. It can not be accessed by any public or private road. It is surrounded on three sides by private property and on one side, State property. We do not have easement access through any private property parcels, and there is ng road/trail on State land. Therefore, the land can not be improved or built upon. We do not feel that an increase of $402% for a 13 acre unimprovable parcel is warranted. 2025 taxable/assessed value $12,500; 2026 Taxable/assessed value $74,000; change $61,500/$12,500=4.92x100=492¢%, CERTIFICATION Signature Date Phone Number Ad LU ~ S--1tp (906) 440-3297 13870 N. Whitefish Point Road, Paradise, Mi 49768
Page 10
March 4, 2026 Whitefish Township Board of Review Whitefish Township Hall 7052 M-123 Paradise, M| 49768 RE: 016-204-006-00; 13 Acre Parcel Bitnar, Michael, Ailene, Taylor Dear Members: Page 142 We are writing to appeal the 2026 Taxable and assed value on the above-mentioned property. Based on the following facts: Current Assessed/Taxable/SEV $12,500 Proposed Assessed/Taxable/SEV $74,000 The 13 acres are landlocked. ® Is surrounded by personal real estate on three sides and State property on the 4%" side. * There are no easements in place on the surrounding personal real estate nor any roads/trails on State property for us to access the property to improve it. * Personal property adjacent labeled #6 (West 4.2 acres) 016-204-004-50 McKay o Sale date 6/9/2015 for $0 o Is Assessed/Taxable/SEV at $5,300 ® Personal property adjacent labeled #7 (West ? acres) 016-204-004-00 McKay O00 0 0 0 Sale date 4/20/2021 for $17,000 Is Assessed/Taxable/SEV at $5,700 Is viewable from our 13 acres across the river Is accessible by a two-track through 016-204-005-00 (Leonardi) Has been improved with no site plan/building/electrical/mechanical permits Has a two-story stick-built residence on stilts with an additional outbuilding on it that has no occupancy permit issued (no permits obtained to elicit an occupancy permit) but yet is still Assessed/Taxed/SEV at $5,700 which is 1 ,298.24561% less than what our 13 acres is proposed with no legal/illegal structures on it and landlocked. ® Personal property adjacent labeled #5 (south west 8.5 acres) 01 6-204-005-00) Leonardi; o Sale date 4/2/2018 for $16,000 © Has a 911 address of 11693 N Wines Road with a residential structure on it o Taxable Value $19,767; Assessed/SEV $24,600 * Personal property adjacent labeled #9 (North 40 acres) 016-283-014-00 Leonardi o Sale date 8-23-2019 for $7,000 | o Assessed/Taxable/SEV of $17,000
Page 11
| | Page 2 of 2 In closing, your Notice of Assessment, Taxable Valuation, and Property Classification increase of | $61,500 in Taxable/Assessed/SEV value is BEE greater than it’s current § Ofora 13 acre parcel. Comparative to its adjacent parcels, it is: © $74,000 is EEN of §12/500 (+s) [ERTTT 016-204-006-00 Bitnar o Proposed increase vs current o $12,500 x 592%=$74,000 hoa — more than (#5) East with a 016-204-005-00-Leonardi = $19,767 x 374.361309% = $74,000 $74,000 is 300 (#6) East 2s sores 016-204-004-50 McKay = $5,300 x 1,396.22642% = $74,000 $74,000 is Q [e) more than [e] more than #7) East 016-204-004-00 McKay o $5,700 x 1,298.24561% = $74,000 $74,000 is BESIPONINER more than $17,000 (#9) North 016~283-014-00 Leonardi $17,000 x 435.294118% = $74,000 [e] Please see attached the necessary documentation to support our appeal. Please consider this request and do not raise our personal property taxes on this parcel. Thank you for your time and consideration in this matter. Sincerely, - Branch of Nelldrate Michael, Ailene, and Taylor Bitnar | 13870 N. Whitefish Point Road Paradise, MI 49768 (906)440-3297 dahyoopereh@gmail.com I
Page 12
oe open of Treasury THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form is issued under the authority of Public Act 206 of 1803, Sec. 211.240 and Sec.211.34¢. 8s amended. This is a model assessment notice 10 be used by the local assessar. FROM PARCEL IDENTIFICATION WHITEFISH TOWNSHIP PARCEL NUMBER: -204-006- 016-204-006-00 ASSESSOR TINAM FULLER 17165 S DEER RUN RD PROPERTY ADDRESS: KINROSS, MI 49752 SCHOOL DISTRICT CODE: 17160 OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: BITNAR MICHAEL D & AILENE L EXEMPTIONS 13870 N WHITEFISH RD 2398 % Exempt As "Homeowners Principal Residence” 0% PARADISE, MI 49768 % Exempt As "Qualified Agricultural Property”: 0% % Exempt As "MBT Industrial Personal": 0% % Exempt As "MBT Commercial Personal” 0% Exempt As "Disabled Veteran or | Yes [X] No Surviving Spouse”: Exempt As "Qualified Forest Property" [Yes [X] No Exempt As "Development Property™: Yes X No LEGAL DESCRIPTION: SEC 4 T49N R6W THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4 & THAT PART OF N 1/2 OF S 1/2 OF NE 1/4 OF NW 1/4 LY W OF THE SOUTH BRANCH BETSY (SHELLDRAKE) RIVER. ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 402 Residential PRIOR YEAR'S CLASSIFICATION 402 Residential The change in taxable value will increase/decrease CHANGE FROM your tax bill for the 2026 year by approximately: $2727 RoR gavel] AMOUNT YEAR oR Te 1. TAXABLE VALUE: 12,500 74,000 61,500 2. ASSESSED VALUE: 12,500 74,000 61,500 3. TENTATIVE EQUALIZATION FACTOR: 1.000 CL . Cb 4, STATE EQUALIZED VALUE (SEV): 12,500 74,000 61.500 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [X]Yes []No 6. Assessor Change Reason(s): The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Telephona Number: Email Address: TINA FULLER (906) 360-9055 WHITEFISHTWPASSESSOR@GMAIL.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 2026 WHITEFISH TOWNSHIP BOARD OF REVIEW WILL MEET AT THE WHITEFISH TWP HALL AT 7052 M 123, PARADISE Mi 49768 MARCH 9- 10:00AM TO 4:00PM MARCH 13- 3:00PM TO 9:00PM MAILED IN PETITIONS TO THE BOARD OF REVIEW, FORM L4035, WILL BE ACCEPTED IF RECEIVED BEFORE MARCH 12, 2026 23%
Page 13
016-204-006-00 (1 of 2) PHILLIPPE ROBERT J] , PARADISE Eastern UP GIS ® Map Publication: 03/02/2026 2:22 PM Disclaimer: This map does not represent a survey or legal document and is provided on an “as is" basis. EUP expresses no warranty for the information displayed on this map document.
Page 14
i i Tjte Forest ~~ .Lake Supenar § bs 1 \, #000 thsy 2.5 Assessed | 000 3 gg Taxable 1 Ys 1% Teac Lye Vea Tim&ew Gl gE] — M Brivap — DNR Trails — DNR Trail Snow Trails wee Siow Trall Motorcycle Trails ATV Trails ORV Trails
Page 15
PRE 2023: 0% PRE2024: 0% | | | Prev Year info MBOR Assessed Final SEV Final Taxable i Tr | 2023 $6,600 $6,600 $831 | 2022 $6,600 $6,600 $792 Land Information 2 Acreage: 1.77 Zoning: Tax Description 1991 ADD PER 550/347 550/36 549/651 SEC 4 TAN R6W S 1/3 (110 FT M/L) OF W 700 FT OF S 1/2 OF S 1/2 OF FRACTIONAL NE 1/4 OF NW 1/4 1.77 A M/L. Sales Information No Records Found Tax History #Total Due as of settlement date Tax Detalls 2020 Summer Property Address School Dist. Code: 17160 Assessed Value: $6,600 = School Dist. Name: WHITEFISH SCHOOLS Taxable Value: $757 PARADISE, MI, 49768 Property Class: 402 ‘State Equalized Value: $6,600 Class Name: Exemption Percent 0% Owner Address BEATTIE WHITNEY & DIANE -WF Unit: 016 Last Payment Date: = Unit Name: WHITEFISH TOWNSHIP BOBO TAY Base Tax: $8.18 Base Paid: $0.00 Admin Fees: $0.09 Admin Fees Paid: $0.00 BOUDLAND, FL 38140-0747 Interest Fees: $0.78 Interest Fees Paid: $0 General Information for 2024 Tax Year Jedi kate: Le Total Pal: soo Tax items 2020 Summer Parcel Number: 016-204-003-50 Assessed Value: $6,600 Tax Source Millage Rate Tax Amt. Base Amt. Paid Property Class: 402 Taxable Value: $872 Soare Ei 5 5s sam Class Name: - State Equalized Value: $6,600 COUNTY ALLOC 515 455 $0.00 School Dist Code: 17160 Tax Details 2019 Winter School Dist Name: WHITEFISH SCHOOLS
Page 16
BRIMLEY, M149715-9302
General Information for 2024 Tax Year
-
Parcel Number:
016:204-003-75
Assessed Value:
$4800
{
Property Class:
402
Taxable Value:
$33
|
Class Name:
=
State Equalized Value:
$4,800
School Dist Code:
17150
‘School Dist Name:
WHITEFISH SCHOOLS
PRE 2023;
on
PRE 2024;
0%
Prev Year Info
MBOR Assessed
Finat SEV
Final Taxable
2023
$4800
$4,800
$323
2022
$4800
$4,800
$308
|
Lend information
Acreage:
47
Property Address
Zoning:
PARADISE, MI, 49768
Tax Description
Owner.
s
1991 ADD PER 549/631 550/36 550/347 SEC 4 TAN R6W E 520 FT OF § 1/2 OF § 1/2 OFFRACTIONAL NE
Aches
1/4 0F NW 1/4. 47 AML.
WINKLER RICHARD W & LAURA -WF
Unit:
016
|
=
Unit Name:
WHITEFISH TOWNSHIP
Sales Information
|
10359 WLAKESHORE DR
Na Rgconfs For
Tax History
ress ove sof seiement
de
SCHODL OPER
i
522
2
Tax Details 2020 Summer
SCHOOL DEST
125
038
sas
School Dit. Code:
me
Assessed Volus:
$4800
.
-
School Diet Name
VIHITEFISH SCHOOLS
Taxable Vue
5295
EUPIDALY
o
008
fm
Property Class
02
‘Stoto Equalized Value
sa800
EUP ISD VOTE
1
028
faz
Class Name:
Exeription Percent:
0%
EUR ISD VOCA
1
029
02
COUNTY FIRE/ANB
04275
12
ELH
Lest Payment Date:
“
GOUNTY ROADS
03978
028
EE
Base Tax
ss
po
000
COUNTY RECYOLE
os
a
sor
Admin Fes:
5003
Acmin Fees Paid:
50.00
COUNTY SENIORS
400
ate
son
Interest feos:
$007
Irtorast Fess Paid:
$0
COUNTY ANMALS,
01
002
002
FETE
es
Toul Pale:
$0.00
TWP ALLOC
183
47
sea
Tax Reams 2020 Summer
TWR LIBRARY
04039
au
EAT
TaxSousce
Millage Rate
Tax amt.
Base Amt. Paid.
TWP FRE/ANE
275
[2]
wn
SHTEEITAY
8
id
sooo
SCHOOL OPERFC
18
2m
500
COUNT YALLOC
815
161
$000
‘Tax Details 2019 Summer
Tax Details 2019 Winter
School Dist. Code:
men
Assessed Value:
$4800
School Oat. Code:
mes
Asseseed Valve:
£4,200
‘School Dist. Name:
WHITEFISH SCHOOLS
Taxable Value:
$290
School Diet Name:
WHITEFISH 5 100LS
Taxable Value:
$290
Property Class:
ao
State Equatzed Value:
34500
Property Class:
40
i
State Equalized Value:
$4,800
Clasa Name:
RESIDENTIAL
‘Exemption Percent:
[3
Class Name:
RESIDENT a1
‘Exemption Percent:
0%
=
Last Payment Date:
Augusta 2015
Last Payment Date:
dws 15,2020
Base Tax
152
Base Paid:
$52
Base Tox:
5831
Base Paid:
$8.31
AdminFees:
$003
Admin Fess Pod:
S002
Adevin Peas:
S108
Admin Fees Paid:
sacs
Interest Foes:
000
Interost Fees Paid:
50
internat Foes:
$000
Interest Fees Paid:
Ed
Total Tax
& Fees:
§355
Total Paid:
52.55
Tots Tax
Fees:
EE)
Tota Paid:
sas
Tax items 2019 Summer
Tax iterns 2019 Wintter
Tax Source
Miiage Rate
Tax Art.
Bass mt. Paid
Tot Bone
Mi
tage Rate
Tax Amt.
Bose Amt Paid
¢
SREB
i
pois
—Page 17
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Page 18
oy PRE 2023: 0% PRE 2024: 0% Prev Year Info MBOR Assessed Final SEV Final Taxable 2023 $19,700 $19,700 $18,826 2022 $18,800 $18,800 $17.930 Land Information Acreage: 85 Zoning: Tax Description 608/236 . 385-2 SEC 4 TAIN R6W N 1/2 OF § 1/2 OF NE 1/4 OF NW 1/4LY E OF S BR OF BETSY === (SHELLDRAKE) RIVER. . 8. 5AM/L. © i _ | Sales Information a | Sale Date: 04-02-2018 Sale Price: 16000 Instrument: WD Grantor: JARMAN ERNEST & PEGGY perty Addre Ee br Grantee: LEONARDI FRANK CHARLES Il & 11693 N WINES ROAD Terms of Sale: 03-ARM'S LENGTH PARADISE, M1, 49768 Liber/Page: 1278/83 Add Tax History Total bus as of setiement date LEONARDI FRANK CHARLES I1 & Unit: 016 Tax Details 2020 Summer - Unit Name: WHITEFISH TOWNSHIP School Dist. Code: 17160 Assessed Value: $18,500 64047 PLACE RD School Dist. Name: WHITEFISH SCHOOLS Taxable Value: $17,119 NEW HAVEN, M| 48050-2222 Property Class: 401 State Equalized Value: §18500 Class Name: RESIDENTIAL Exemption Percent 0% General Information for 2024 Tax Year . Parcel Number: 016-204-005-00 Assessed Value: $24,600 Last Payment Date: Properly Clase: 401 Taxable Value: $18,767 Base Tex: $207.95 Base Paid: $0.00 Class Name: RESIDENTIAL State Equalized Value: $24,600 Admin Fees: $207 Admin Fees Paid: $0.00 Schoal Dist Code: 17160 Interest Fees: $418 Interest Fees Pald: $0 a. Total Tax & Fees: $21422 Total Paid: so — School Dist Name: WHITEFISH SCHOOLS Tax ems 2020 Summer py) 2 op00 Tax Source Millage Rate Tax Amt Base Amt. Paid
Page 19
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@ Property Addiress N WINES RD PARADISE, M¥, 49768 Owner Address MCKAY JASON Unit: 016 - Unit Name: WHITEFISH TOWNSHIP 21810GRANDY ST CLINTON TOYWNSHIP, MI 48035-2839 General Inforemation for 2024 Tax Year Parcel Number: 016-204-004-50 Property Class: 402 Class Name: - School Dist Code: 17160 Assessed Value: $5,300 Taxable Value: $5,300 State Equalized Value: $5,300 School Dist Naame: WHITEFISH SCHOOLS PRE 2023: 0% PRE 2024: 0% Prev Year info MBOR Assessed 2023 $5300 2022 $5,300 Land Information Final SEV $5300 $5300 Final Taxable $5,300 $5,300 Acreage: 425 Zoning: Tax Description 1232/444-DC 777/66 703/61 413/680-83 471/646 485/197 385-4 490/496 703/61 SEC 4 T4ON ReW THAT PART OF $ 1/2 OF N 1/2 OF FRAC NE 1/4 OF NW 1/4 LY E OF S BR BETSY'SHELLDRAKE’ RIVER. 4.25 A M/L. Sales Information Sale Date: 04-20-2021 Sale Price: 17000 Instrument: WD Grantor: RIHIMAA TIMOTHY TRUSTEE Grantee: MCKAY JASON Terms of Sale: 03-ARM'S LENGTH Liber/Page: 1243/7204 Tax History «Total bue as of settisment ste Tax Details 2020 Summer Schoo Dist. Code: 17160 Schaal Dist. Name: WHITEFISH SCHOOLS Property Class: 402 Class Name: Last Payment Date: Base Tax: $33.02 Admin Fees: $039 interest Fees: $078 Millage Rate Assessed Value: Taxable Value: State Equalized Value: Exemption Percent: Base Paid: Admin Fees Paid: Interest Fees Paid; ~TotalPaid: Tax Amt. $5300 $3212 $5300 0% Base Amt. Paid
Page 21
Property Address PARADISE, Mt, 49768 Owner Address MCKAY JASONS 21810 GRANDY ST CLINTON TWF, M1 48035-2839 General information for 2024 Tax Year Parcel Number: 016-204-004-00 Property Class: 402 Class Name: = School Dist Code: 17160 School DistName: —— WHITEFISHSCHOOLS PRE 2023: 0% PRE 2024: 0% Prev Year Info MBOR Assessed Final SEV Final Taxable 2023 $5700 $5,700 $5,700 2022 $5700 $5,700 $5,700 Land information Acreage: 0 Zoning: Tax Description 1206/799 766/54 636/294 471/646 SPLITFOR-82-413/680. . 385-1 SEC 4 T49N R6W N 1/2 OF N 1/2 OF FRAC NE 1/4 OF NW 1/4 LYING E OF S BRBETSY "SHELLDRAKE' RIVER, Sales Information Sale Date: 06-09-2015 Sale Price: 0 Instrument: QC Grantor: MCFADDEN PAT TRUST & Grantee: MCKAY JASON § Terms of Sale: 21-NOT USED/OTHER Liber/Page: 1206:000800 Tax History *Totai Due as of setlement date Tax Details 2020 Summer WHITEFISH TOWNSHIP School Dist. Code: 17160 Assessed Volue: $5,700 School Dist. Name: WHITEFISH SCHOOLS Taxable Velue: $5,700 Property Class: 402 State Equalized Value: $5,700 Class Name: Exemption Percent: 0% Assessed Value: Last Payment Date: Base Tax: $69.25 Base Paid: $0.00 State Equalized Value: Admin Fees: $069 Admin Fees Paid: $0.00 Interest Fees: $1.39 Interest Fees Paid: EL Total Tax & Fees: $71.33 Total Paid: $0.00 Tax Items 2020 Summer Tex Source Millage Rate Tax Amit. Base Amt. Paid
Page 22
Property Address PARADISE, MH, 45768 Owner Address PHILLIPPE ROBERT J Unit: 018 - Unit Name: WHITEFISH TOWNSHIP 608 S DIXIE DR NORTH WEBSTER, IN 46555-9404 General information for 2024 Tax Year Parcel Number: 016-204-006-00 Assessed Value: $12,500 Property Clesss: 402 Taxable Value: $12,500 Class Name: - State Equalized Value: $12,500 School Dist Code: 17160 "School Dist Name: ~ WHITEFISH SCHOOLS Co oo PRE 2023: 0% PRE 2024: 0% Prev Year Info MBOR Assessed Final SEV Final Taxable 2023 $12500 $12,500 $12,500 2022 $12,500 $12,500 $12,500 Land Information Acreage: 0 Zoning: Tax Description 1249/584 1149/343 447/450 471/646 534/662. 385-3 SEC 4 T4ON R6W THAT PART OF N 1/2 OF NE 1/4 OF NW 1/4 & THAT PART OF N 1/2 OF S$ 1/2 OF NE 1/4 OF NW 1/4LY W OF $ BR BETSY SHELLDRAKE) RIVER. Sales Information Sale Date: 02-02-2017 Sale Price: 12000 Instrument; QC Grantor: HOMAN CHRISTINA M TRUSTEE Grantee: PHILLIPPE ROBERT J Terms of Sale: 21-NOT USED/OTHER Liber/Page: 1249:000592 Tax History «Toul due ascf settlement dats Tex Details 2020 Summer School Dist. Code: 17160 Schoot Dist, Name: WHITEFISH SCHOOLS Property Class: 402 Class Name: Last Payment Date: Base Tax: $151.87 Admin Fees: $1.51 Interest Fees: $3.04 — TotalTex&Fees: ~~ 815642 Tax Tex Source Millage Rete Assessad Value: $12,500 Taxable Value: $12,500 State Equalized Value: $12,500 Exemption Percent: 0% Base Paid: $0.00 Admin Fees Paid: $0.00 Interest Fees Paid: £0 Total Paid: $0.00 Tax Amt. Base Amt. Paid
Page 23
ag, PRE 2023: 0% PRE 2024; 0% 13 ed ] | Prev Year Info MBOR Assessed Final SEV Final Taxable | 2023 $17,000 $17,000 $17,000 | 2022 $17,000 $17,000 $17,000 ale Land Information oo 1 = )2 r} Acreage: 40 \ A Zoning: >t 0 T Tax Description RN 1253/438 83 SP 421/1438364. 770 SEC 33 T50N R6W S 1/2 OF § 1/2 OF SW 1/4. 40 A. [ i 3 Ji Sales Information ~y - - 7 [ Sale Date: 08-23-2019 [3 \ \ - i - Sale Price: 7000 Instrument: QC Grantor: CHIPPEWA COUNTY TREAS Property Address Grantee: LECNARD! FRANK CHARLES If & MARIE Terms of Sale: 06-COURT JUDGEMENT PARADISE, M1, 49768 Owner Address Liber/Page: 1307/6389 Sale Date: 04-29-2019 Sale Price: 0 LEONARD! FRANK CHARLES Il & MARIE & MCKAAY JASON § & JENNIFER L H/W 64047 PLACE RD NEW HAVEN, #Mi 48050-2222 General Inforrnation for 2024 Tax Year Unit: 016 Instrument; OTH Grantor: LEMING DALE & SUSAN -WF Parcel Number: 016-283-014-00 Property Class: 402 Class Name: - School Dist Code: 17160 "School Dist Name: WHITEFISH SCHOOLS Unit Name: WHITEFISH TOWNSHIP Grantee: CHIPPEWA COUNTY TREAS Terms of Sale: 03-ARM'S LENGTH Liber/Page: 1300/934 Sale Date: 04-01-2016 Assessed Value: $17,000 Sale Price: 0 Instrument: OTH Taxable Value: $17,000 Grantor: LEMING DALE & SUSAN -WF State Equalized Value: $17,000 Grantee: CHIPPEWA COUNTY TREASURER Terms of Sale: 10-FORECLOSURE Liber/Page: 1300:000934 Tax History *Tewi ue as of settement date