Anderson.pdf

Walter A Anderson Petitioner V Township Of Chocolay Respondent · 26-000868-TT

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RECEIVED 

MAY 6 4 2026 

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= 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

PROPERTY TAX APPEAL PETITION FORM 

VALUATION / UNCAPPING 

Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other 

Exemptions, Special Assessments, or Non-Property tax disputes. 

Pursuant 

to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of 

Review Decision or other notice) with this petition, if applicable. 

If you do not submit this document, you may be held in 

default, 

Section 1: Petitioner's Contact Information 

First Name 

M.1. 

Last Name/Company Name 

Walter 

A 

Anderson 

Mailing Address (No., Street, P.O. Box 

or Rural 

al Route) 

389 Lakewood Lane 

City or Town 

) 

State 

ZIP Code 

Marquette 

MI 

49855 

Telephone Number (906) 298-5853 

Emall Address {do not enter unless you want MTT to send all correspondence via email) 

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

First Name 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send all correspondence via emalf) 

Section 3: Subject Property Information *use the multiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? (1) one 

[J Yes* 

[J No 

**f No, you must file separate appeals for each parcel 

Property Address (No., Street) 

389 Lakewood Lane 

City or Town 

County€Mgr 

uette 

State 

ZIP Code 

Mi 

49855

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (checkall 

that apply) 

True Cash and Taxable Value 

[O Taxable Value Only (calculation) 

O Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

1. 

| felt the Board of Review did not honestly consider my appeal and did not supply 

adequate reasons for their action. The B of R denied both Assessed Value and Tenative 

[Taxable Value. The Chair and two Board Members voted to deny the Assessed Value by 

checking and initialing and gave the reason for doing so in Reason for Board Action on 

form L-4035. They denied Tenative Taxable Value. In that part of the form, 

it clearly 

states, The B of R must state the reason for its action. They only checked denied. The 

Chair and the two board members did not vote or initial the required Record of Vote. 

They gave no reason for Board action. See attachment 1, form L-4035. 

| built a new 

garage the summer of 2025. 

| submitted a complete cost of garage construction for 

materials and labor to the Board of Review with my appeal. See attachment 2. My 

insurance company (Auto Owners) has a replacement value of $62,000 for the garage. 

See Gttachment 

3) form L-4400 This Is Not A Tax Bill for additional information on taxes. 

Section 6: Jurisdictional Issues 

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

Yes 

[Hi] No 

If Yes, check which BOR you attended: 

March 

[Hl] July 

O December 

If No, please check the applicable reason(s): 

O Not required to attend 

O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

O Appealing within 35 days of State Tax Commission Order 

8 Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcet Number: 52-02-315-007-00 

Classification of Property: 

Real 

Personal L] (check one) 

Agricultural [1 

Commercial] 

Industriat 3 

Residential 

Timber-Cutover 

[J] 

Developmental [1 

Utility 

[1 (check one) 

Assessed Value {also known as State Equalized Value) established | Taxabte Value established by the Board of Review: 

by the Board of Review: 443,100 

307,024 

What do you believe is the fair market value (also known as true cash value)? 

800,600 

What do you believe is the assessed vatue? (multiply true cash 

‘What do you betieve is the taxable value? (cannot exceed 

value by .5) 

400,300 

assessed value) 276,844 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

ves 

[No 

if you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. 

If you are appealing more than one 

parcel, the parce! with the highest State Equatized Value or Taxable Value in dispute will be used to determine your filing fee, plus $26.00 

will be added for each additional parce! being appealed, not to exceed a tolat filing fee of $1,000.00 

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 

$O0ver $500,000.00 

$300.00 

If the 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 the property is NOY residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be fited. 

Signature *required 

oD 

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A 

pn Si EL 

42 7/2 o p 6

Attachment 1 

2 

Michigan Department of Treasury 

Reset Form 

618 (Rev. 12-25) 

| 

Petition to Board of Review 

(L-4035 

This form is issued under the authority of P.A. 206 of 1893, 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) 

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

(Jalter A *ChristineT Anderson 

Township or City 

County 

Year of Appeal 

Chocolay 

Marquette 

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.) 

- 

J 

5 

oo. 

Parcel # 

52-02-3l15~-007-00 

389 Loabewsod Lane, Morgue te, ML 49855 

Hiawatha Shores E 1a of Lot 6 also the E10 Ft of N 36+ of the S HBS, Bo +f af Fhe 

W Hall Lot 6 and 

A Parcel of land Located i'n 

Fhe Crest Half of ot GC, {n The Plof po 

Hiawatha 

Shores 

Protested Item: 

[| Assessed Value 

Tentative 

[] Taxable Status 

[_] Classification 

[| 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) 

202¢, 

443 109 jucreqase of 

81. 800= 886, 200 

| 2026, 400,300 increvse of 45 000 

= 

B00, 600 

2. PROTEST OF TAXABLE VALUE 

§ 

Complete this section for a protest of Taxable Value. 

Reason: 

[Il Value of Losses 

X Value of Additions 

J] Poverty Exemption 

l 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): 

] Agricultural 

[J Industrial 

1] Timber Cutover 

Hl! Utility (Personal Property Only) 

J Commercial 

[J Residential 

7] 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)

618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

NSTRUETIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes 

Petition Number 

Parcel Code 

2016p 

~35 

cq —02.-3(5 -°%1-p0 

1. ASSESSED VALUE 

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

4 Denied 

] Assessed Value Changed From 

[ 

| to [ 

| 

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

Chairperson: 

XK 

Yes [Ine Art 

Member: 

Pq ves [Ine 

Member: 

[Xs vel 

Initials 

als 

Initials 

Reason for Board Action 

Po 

Assess cd 

72 

mprked 

Uplince 

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 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Persanal and Utility Persona! 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 soup 

nichigan.govlientrd 

2. TENTATIVE TAXABLE VALUE 

Disposifion by Board of Review. The Board of Review must state the reason Tor its action below 

Kl Denied 

Il Tentative Taxable Value Changed From 

fo 

{See attached L-4035A) 

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

Chairperson: 

Yes [1 No 

Member: 

] Yes Ol No 

Member: 

[1 Yes [ 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 pelition with the Michigan Tax Tribunal at 

PO Box 30232, Lansing MI 48909. Commercial Real, industrial Real, Developmental Real, Commercial Personal, Industriat Personal and Utility Personal Property may be 

appealed by May 31. Agriculiural 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 Tox Tribunal. 

+ 

Michigan Tax Tribunal forms are available at 

°) snww 

michigan gov, 

3. CLASSIFICATION 

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

M Denied 

[1] Classification Changed From 

to 

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

Chairperson: 

J Yes I! No 

Member: 

1 Yes OJ No 

Member: 

i! Yes [1 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 48908, by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

Attachment 2 

Walter A. Anderson 

389 Lakewood Lane 

Marquette, MI 49855 

Board of Review 

Parcel # 52-02-315-007-00 

Protest the 2026 Taxable Value increase. Request reduction of the Taxable 

Value change of $60,359 to $31,000. 

Protest the 2026 Assessed Value change. Request reduction of the Assessed 

Value from $87,800 to $45,000. 

My reason for the request is 

| feel the changes were too high because of the 

new garage constructed and it has been over valued. 

New garage 32 ft. X 44 ft. 

= 1408 square feet 

: 389 Lakewood Lane 

(cold storage, not insulated) 

I was my own general contractor for the project and have all the detailed 

information for the entire project. Material costs, labor costs, and equipment 

rentals and subcontractor charges. 

Bob LaJeunesse Excavating 

$5,307.50 

Site Prep & Forming SO Contract 

1,000 

Charlie Hawley Trucking/Concrete & Labor 9,300 

Fraco - block, rebar, mortar 

2,462 

Block work - Kevin Sweaner, Labor 

2,400 

AL Lindberg & Son - sand 

129 

Menards ~ Garage Building Materials 

~~ $18,922.23 (garage package) 

Studs, sheeting (wall 

& roof), windows, door, trusses, weather shield, electrical, 

metal roofing, trim, soft, facia, nails, screw, etc. 

Lakenen Crane - Rental & Operator 

$1,150 

Superior Equip. & Tool Rentals 

594 

North Country Disposal 

226

Mighigan Department of Treasury, 

1519 (Rev. 10-25) 

THIS 

IS NOT A TAX BILL: 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.2dc and Sec. 211.34c, as amended. This Is a model assessment notice to be used by the local assessor. 

FROM ASSESSOR 

PARCEL IDENTIFICATION 

ANDERSON WALTER A & CHRISTINE T 

CHOCOLAY TOWNSHIP 

PARCEL NUMBER: 

52-02-315-007-00 

5010 US 41 SOUTH 

PROPERTY ADDRESS: 

MARQUETTE, Mi 49855 

389 LAKEWOOD LN 

MARQUETTE, MI 49855 

SCHOOL DISTRICT CODE: 

~~ 52170 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

355,300 

443,100 

% Exempt As "Homeowners Principal Residence: 

100.00% 

3 LAKEWOOD LN 

% Exempt 

As "Qualified Agricultural Property": 

.00% 

ARQUETTE MI 49855 

% Exempt 

As "MBT Industrial Personal™ 

.00% 

% Exempt As "MBT Commercial Personal": 

.00% 

Exempt As "Disabled Veteran or Surviving 

Spouse” 

0 Yes 

No 

Exempt 

As "Qualified Forest Property": 

0 Yes 

Xx 

No 

Exempt 

As "Development Property”: 

0 Yes 

No 

LEGAL DESCRIPTION: 

HIAWATHA SHORES E 1/2 OF LOT 6 ALSO THE E 10 FT OF N 36 FT OF THE S 485.80 FT OF THE W HALF LOT 6 

AND 

A PARCEL OF LAND LOCATED IN THE WEST HALF OF LOT 6, IN THE PLAT OF HIAWATHA SHORES, 

ACCORDING TO MCL 211.34¢ THIS PROPERTY IS CLASSIFIED AS: 

401 

Residential 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

401 

Residential 

The change in taxable value will increase/decrease your tax bill 

PRIOR AMOUNT 

CURRENT TENTATIVE 

Fa 

for the 2026 

year by approximately: $1494 

YEAR: 

025 

AMOUNT YEAR: 5.0 

CURRENT YEAR 

1. TAXABLE VALUE: 

246,665 

307,024 

60,359 

2. ASSESSED VALUE: 

355,300 

443 100 

87.800 

87,800 

5. WAS THERE A TRANSFER OF OWNERSHIP 118026 

THAT RESULTED IN A TAXABLE VALUE UNCAPPING? [Dyes 

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 {fo the 

e Following: 

Name: 

JOHN L. GEHRES 

Telephone Number: 

906-249-1448 

223 

Email Address: 

March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: 

ONDAY MARCH 9TH FROM 9AM-3PM AND MARCH 10TH

Guidance regarding Form 1019, 

Notice of Assessment, Taxable Valuation, and Property Classification 

Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the 

property owner. 

Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value muitiplied 

by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. 

The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in 

your taxes. The change in your tax bill is estimated above Line 1. 

State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must 

approximate 50% of market value. 

iF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as 

your 2026 State Equalized Value. 

IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated 

by multiplying your 2025 Taxable Value by 1.027 (inflation Rate Multiplier for the current year). Physical changes in your 

property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 

State Equalized Value. 

The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of 

Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of 

Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local 

unit or from the Michigan Department of Treasury’s website at www.michigan.gov/taxes. Click on the “Property 

Taxes” hox, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition fo the Board 

of Review,” Form 618 (L-4035). 

The denial of an exemption from the focal school operating tax for “qualified agricultural properties” may be appealed lo 

the local Board of Review. The denial of an exemption from the local school operating tax for 

2 “homeowner's principal 

residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The 

petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.govitaxtrib. 

Filing a protest with the Board of Review is necessary lo protect your right to further appeal exemption disputes and 

valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the 

Michigan Tax Tribunat and classification appeals to the State Tax Commission. Properties classified Commercial Real, 

industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax 

Tribunat by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utllity Personal Property may be 

appealed to the March Board of Review or to the Michigan Tax Tribunal by fifing a petition by May 31 if a personal property 

statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, 

except as otherwise provided by MCL 211.9m, 211.9n and 211.90. An appeal of properties classified as Agricultural Real 

or Personal, Residential, or Timber-Cutover must be made to the Michigan Tax Tribunal by July 31. The petition must be a 

form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. 

To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or 

city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current 

year summer and winter tax levy and subsequent tax levies so long as it remains the owner’s principal residence. A valid 

affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy 

and subsequent tax levies so long as it remains the owner's principal residence.

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