25-003304.pdf
Thomas James, Petitioner V Township Of Bergland, Respondent · 25-003304-TT
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Page 1
GRETCHEN WHITMER
GOVERNOR
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
LANSING
RECEIVED
SEP 0 9 2025
MICHIGAN TAX TRIBUNAL
MARLON 1, BROWN, DPA
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-003304
Section 1: Respondent’s Contact Information
First Name
Mi.
Last Name
Bergland Township
Mailing Address (No., Street, P.O. Box or Rural Route)
101 Pine St
City or Town
State
ZIP Code
Bergland
MI
49910
Telephone Number
Email Address (do not enter unless you want MTT to send alt correspondence via email}
Section 2: Respondent's Attorney/Authorized Representative’'s Contact information
First Name
Mma.
Last Name
Laura
VB
[Erhart
Firm Name (if any)
Township Assessor
Mailing Address {No., Street, P.O. Box or Rural Route)
PO Box 13
City or Town
State
ZIP Code
Watersmeet
MI
149969
Telephone Number
906-358-0504
Email Address (do not enter unless you want MTT to send all correspondence via emall)
Assessor@BerglandMl.gov
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
a Yes
[wi] No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another.
[} Yes
{J No
[4 Not ApplicablePage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Explain Your Answer to this Appeal
The petitioner could not have filed a petition with the March Board of Review (MBOR) on March 19th, as the MBOR
closed on March 14th.
The instructions for filing a petition with the March Board of Review are outlined on the Notice of Asssesment, copy
attached Exhibit A).
The petitioner was in the room in March, and asked questions about his assessment, but did NOT file a petition. He
was informed of the deadline to file. He did not file a petition with the Board of Review. A notice (Exhibit B) was sent
to Mr. James by the MBOR because they wanted to acknowledge he came in to talk with them. The petitioner was in
the room in July, but refused conversation with the Board of Review.
The assessment is correct for the subject parcel, Exhibit C; 2025 record card
The petitioner has no decision appeal as a petition was not been filed with the Township Board of Review, as such
this appeal should be dismissed as there is no standing for an appeal.
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)? [ml] Yes
No
If yes, check which BOR Petitioner attended: [I March
[m] July
[| December
If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [wi] Yes
[I] No
*Submilt 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? 0 Yes
[i] No
If yes, cite the Board's authority.
Was the assessment(s) at issue established as the resuit of a clerical error or mutual mistake of fact? ] Yes
[7] No
If yes, explain
Is Petitioner appealing from a State Tax Commisslon Order?
0 Yes
[7] No
if so, what Is the issue date?
{F PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUEPage 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? O Yes [w)] No If Yes, check which BOR Petitioner attended: O March [I] July Od 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 at a BOR? [ml] Yes [ml] No If Yes, check which BOR Petitioner attended: O March a July a December Tax Year(s) denled: List the date the exemption was denled: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you belleve the classification should be: Real Personal (check one) 0 Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 66 01 601 005 00 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: 61,790 Current Taxable Value as established by the BOR: 36,337 What do you belleve Is the fair market value (also known as True Cash Value)? 123,579 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 61,790 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
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Michi Department of Treasury, Mitgan Dagan of Teas THIS IS NOT A TAX BILL L-4400 Notice of Assessment, Taxable Valuation, and Property Classification This form Is Issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM BERGLAND TOWNSHIP PARCEL IDENTIFICATION LAURA ERHART, ASSESSOR ) PARCEL NUMBER: 016010 PO BOX 13 galoecon WATERSMEET, MI 49969 PROPERTY ADDRESS: 304 ELM ST BERGLAND TOWNSHIP, Mi OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEMPTION epic Blnc lid ALLEN % Exempt As "Homeowners Principal Residence": .00% BERGLAND Mi 4 % Exempt As "Qualified Agricultural Property": 00% AND MI 49910 I xhibit % Exempt As "MBT Industrial Personal": 00% % Exempt As "MBT Commercial Personal": 00% # Exempt As "Qualified Forest Property": O Yes Xl No # I Exempt As "Development Property”: [J Yes [X] No LEGAL DESCRIPTION: remainder of long descriptions on file LOTS 5, 6 & 7 BLOCK 1, WEIDMAN ADDITION TO VILLAGE OF BERGLAND. ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 401 Residential PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 Residential CURRENT CHAN PRIOR AMOUNT TENTATIVE AMOUNT PRIOR YEAR To YEAR: 2024 YEAR: 2025 CURRENT YEAR 1. TAXABLE VALUE: 35,245 36,337 1,092 2. ASSESSED VALUE: 41,900 61,790 19,890 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 41,900 61,790 19,890 5. There WAS or WAS NOT a transfer of ownership on this property in2024 WAS NOT 6. Assessor Change Reason(s): Due to market conditions assessed values may have changed substantially see page 2 for additional information The 2025 Inflation Rate Multiplier (IRM) is: 1.031 the IRM applies to taxable value only Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: LAURA ERHART (906) 358-0504 BERGLANDASSESSOR@GMAIL.COM March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS @ 101 PINE ST, BERGLAND TWP HALL ON MARCH 11TH FROM
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RE OF REVIEW DECISION LAURA ERHART, ASSESSOR [hibit PO BOX 13 # 2025 M 16 WATERSMEET, MI 49969 # | NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address least: n Qty Lp | ILC pl and legal description optional.): 01 601 005 00 304 ELM ST JAMES THOMAS PO BOX 231 BERGLAND MI 49910 LOTS 5, 6 & 7 BLOCK 1, WEIDMAN ADDITION TO VILLAGE OF BERGLAND. THIS PROPERTY 1S CLASSIFIED 401 (RESIDENTIAL-IMPROVED) 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 01601 005 00 } They have made the following determination based on the information you supplied. wo " ’ Board of Review Comments A d [Xd # ) INFORMATIONAL DISCUSSION, NO ASSESSMENT CHANGE ¢ ( [2025 ORIGINAL ASSESSED VALUE 61,790 2025 "BOARD OF REVIEW" ASSESSED VALUE 61,790 (If the above amounts arc the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 36,337 2025 "BOARD OF REVIEW" TAXABLE VALUE 36,337 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free to contact the assessor at the address listed or call if you have any questions. Assessor Laura Erhart 906-358-0504 assessor@berglandmi.gov Appeal instructions are on page 2 of the enclosed petition / response from the Board of Review.
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Printed on 09/02/2025 Parcel Number: 01 601 005 00 Jurisdiction: BERGLAND County: ONTONAGON Grantor ~~ Grantee B sale sale Inst. Terms of Sale "Liber Verified Price Date Type & Page By ELLIOTT AMY/HERELFSHAREHO JAMES THOMAS ALLEN © 50,000 11/20/2016 WD 03-ARM'S LENGTH 2016 2126 DEED ELLIOTT AMY/ALLIED TECH G ELLIOTT AMY 0 11/04/2016 AFF 05-CORRECTING TITLE 2016 2126 OTHER PROTHERO RALEIGH F&BETTY ALLIED TECHNOLOGY INC *dx w%% 12/27/2005 WD 03-ARM'S LENGTH 1115/0495 OTHER PROTHERO RALEIGH F & BETT THE PROTHERO FAMILY TRUST 0 01/29/1992 QC 09-FAMILY 92/478 OTHER To Property Address Class: RESIDENTIAL-IMPRO Zoning: Building Permit (s) Date Number Status 304 ELM ST School: EWEN-TROUT CREEK CONS S/D oo 1 rT CL _|P.R.E. 0% | Owner's Name/Address IE —— — Sa — - - — Es ns 2025 Est TCV 123,579 TCV/TFA: 106.53 BERGLAND MI 49910 'X Improved Vacant Land Value Estimates for Land Table 400 T.CENTRAL Public * Factors * Improvements Description Frontage Depth Front Depth Rate $Adj. Reason Value ; es Dirt Road BERGLAND NORTH 75.00 170.00 1.0000 1.0182 30 100 2,291 Tex DesexdptaeR Gravel Road HWY FRONTAGE 75.00 170.00 1.0592 0.9839 35 100 2,736 LOTS 5, 6 & 7 BLOCK 1, WEIDMAN ADDITION X Paved Road 150 Actual Front Feet, 0.58 Total Acres Total Est. Land Value = 5,027 TO VILLAGE OF BERGLAND. _ Storm Sewer EE ER i : a Comments/Influences i x gideuall Land Improvement Cost Estimates x eo ex Description Rate Size $ Good Cash Value ofl Eel Wood Frame 23.90 240 64 3,671 x eg ric Total Estimated Land Improvements True Cash Value = B,67% Curb TT i Street Lights Standard Utilities of Underground Utils. Exhibit Topography of # Site pa @ RLS X Level # Rolling Low a High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland I—— Flood Plain Taxable Review Value Who When What 2025 ei7sM 36,337C 2024 41,900R 35,245C The Equalizer. Copyright (c) 1999 - 2009. = Licensed To: Township of Bergland, County 2025 = 39,000r 85,567C 2022 35,150R 31,969C of Ontonagon, Michigan Information herein deemed reliable but not guaranteed***
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL 7, homo-s Jed Petitioner(s) Docket No. 25 — 00 33 of v “Boxy lad] onskep Respondent PROOF OF SERVICE Laura Erhart states that on ag Yogazy she served a copy, via first class mail, of the"/ Aes re relative to the above-captioned matter upon: Names and addresses of the party/people being served Michigan Tax Tribunal PO Box 30232 Lansing, MI 48909 =z. SS
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ake a. oe _— KINGSFORD MI 498 Township of Bergland 5 SEP 2025 AM1 L 7 101 Pine St P P.O. Box 326 Bergland, MI 49910 CEES AN 2 2h & SUR Se is Ho Shel 4 NA pedas Gian Go 7 AN IZ id HAE i RES lA RIS SR SESE TTEEEE LE On A A FL FU Ee ERT BLT CER ET