25-002623.pdf

Sxm LLC, Petitioner V Township Of Hadley, Respondent · 25-002623-TT

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RECEIVED 

JUL 172025 

= = 

i FAN 

MICHIGAN TAX TRIBUNAL 

EXPRESS PROPERTY TAX APPEALS LLC 

A division of Polter Law Group 

July 14, 2025 

SOM — MTT 

POB 30232 

Lansing, MI 48909 

Re: 

Multiple SC 

To whom it may concern, 

Herein enclosed please find five (“5”) filings/cases (three (3) otiginal, two (2) default cures), 

as follows: 

1. 

SC appeal Przygoda v. Birmingham (following MBOR denial/ rejection), along 

with fee $125. 

2. 

SC appeal Pecchia v. BH (following MBOR denial/ rejection), along with fee $125. 

3. 

Blumenthal v. Sfld. (following “ostensible” MBOR denial/ rejection), along with 

fee $125. 

4. 

Flint v. Anna Maria (24-002182) corrected figures, pursuant to Order of Default 

(enclosed). Cured. 

5. 

SXM LLC, 2D2M LLC (25-002623/2701) corrected severed petition, pursuant to 

Otdet of Default (enclosed). Cuted. Tribunal also appears to require Petitioner to 

remit sepatate $125 payment 

for ostensible separate severed petition/parcel; 

however, 

see 

enclosed proof 

of original payment(s) 

with 

original 

petition 

submission on or about May 27, 2025. Youll notice that although 

T may have 

erroneously filed as multi contiguous parcel (now corrected), 

I did not merely remit 

$125 + $25 pursuant to MTT Rules, but rather in fee remittance I treated these as 

two separate submissions and in fact paid 2 x $125. Therefore, the Ttibunal’s order 

including the fee requitement should be reconsidered and rendered moot, as the 

at least the fees wete originally properly remitted. 

If, however, Tribunal is still 

unconvinced, I would appreciate it stating/ noticing along with its basis therefor 

and allowing Petitioner an additional fourteen (“14”) days within which to 

cure/remit same.

Co 

| 

RECEIVED 

JUL 172085 

BUNAL 

MICHIGAN TAX TRE 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ~~ 

MARLON. BROWN, DPA 

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) 279, 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 

ML. 

Last Name/Company Name 

SXMLLC 

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

6101 Deer Park Pass 

City or Town 

State 

ZIP Code 

Grand Blanc 

MI 

48439 

Telephone Number 

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 

First Name 

M.L 

Last Name 

Stephen 

Polter 

Fmt =™Mpolter Law Group - Express Property Tax Appeals 

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

2600 W Big Beaver, Ste L100 

City or Town 

State 

ZIP Code 

Troy 

MI 

48084 

Telephone Number 

18.9 1 3.6800 

Email Address (do not enter unless you want MTT to send al! correspondence via email) 

spolter@polterlaw.com 

Section 3: Subject Property Information 

How many 

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

parcels are you 

ves* 

[] No** 

appealing? 

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

**if no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

id True Cash and Taxable Value 

[O Poverty Exemption 

[J Taxable Value Only (calculation) 

‘J Disabled Veterans Exemption 

[mm] Uncapping of Taxable Value 

DO Eligible Manufacturing Personal Properly (ESA) 

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

a 

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Pursuant to condition, severely obstructive and restrictive covenant related to property, 

as well as recent sale/purchase price, this appeal screams of reduction in TCV/AV/TV. 

See also attached professionally prepared BOV. It is rather astontishing that the MBOR 

denied same, and for the following reason: "No comps". Seriously?! The MBOR 

submission included the recent purchase agreement reflecting a sale price nearly half 

that of the Twp./Respondent TCV; furthermore, the submission also included a recent 

appraisal (which naturally includes comps). But if that weren't enough, Petitioner did one 

more and obtained a fresh BOV (enclosed). 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[W] No 

if Yes, check which BOR you attended AND attach the BOR decision: 

March 

[me] July 

[J pecember 

If No, check the applicable reason(s): 

7 Not required to attend 

Od Assessment Change Notice was not received by Petitioner

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, 

Parcel identification Number: 

attached 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

industrial 

Residential 

Timber-Cutover 

Developmentat 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

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

Section 8: Classification Information “only the Mi Dep't 

of Treasury may appeal this issue to the Tribunal* 

Parcel identification Number; 

Current Classification of Property as established by Board of Review: 

hal 

Personal 

{check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

0 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

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? 

[7 Yes 

No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

ves 

[Jno 

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 

(f your property is 

NOT residential property {see MCL 206,762) 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. 

agsentative’s 

4 

:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

5864-5898 Baldwin, Hadley Twp. MI 

Petitioner’s Contact Information: 

First Name/Company Name 

[TEN 

Last Name 

SXM LLC 

Valuation Information: 

Parcel Nome 

4 4-01 0-036-026-00 

Classification of Property: 

Real 

Personal 

(check one) 

[W] 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

471,300 

Current Taxable Value as established by the Board of Review: 

471,300 

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

550,000 

Divide the fair market value by 2 and enter here. This Is your contention of Assessed Value (also known as State Equalized Value). 

275,000 

If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

Valuation Information: 

Parcel Naber 

4 4-011 0-036-032-00 

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 Board of Review: 

228,400

04/02/2025 

02:12 

pM 

2025 BOARD OF REVIEW DECISION 

FROM 

HADLEY TOWNSHIP 

TINA PAPINEAU, ASSESSOR 

PO BOX 227 

HADLEY, MI 48440-0227 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

44-010-036-032-00 

5898 BALDWIN RD 

SXM LLC 

6101 DEER PARK PASS 

GRAND BLANC M1 48439 

SEC 36 T6N R9E N 396 FT OF SE 1/4 OF SE 1/4, 12 A. 

THIS PROPERTY IS 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 

44-010-036-032-00 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

NO COMPS 

[2025 

ORIGINAL ASSESSED VALUE 

228,400 

| 

[2025 

"BOARD OF REVIEW" ASSESSED VALUE 

228,400 

(If the above amounts are the same, no revisions have occured) 

2025 

ORIGINAL TAXABLE VALUE 

224,242 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

224,242 

2025 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel fee 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.”

: 

20 

Michigan Depariment of Treasury 

618 {Rev. 11-12) 

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 

or 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) 

SXMLLC 

SXM LLC 

Township or City 

County 

Hadley Twp 

Lapeer 

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification andlor the qualified 

agricultural property exemption of the following described property: 

Property Identified (Parcel code required. Property address & legal description optional) 

44-010-036-032-00 

5898 Baldwin Rd. 

Protested Item 

 [X] Assessed Value 

 [¥] Tentative Taxable Value 

[ | Classification 

[| Qualified Agricultural 

Exempt 

1. PROTEST OF ASSESSMENT 

Property 

Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

Year 

$228,400 

$250,000 

$224,242 

2025 

2, PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification, The Board of Review must make thelr 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 

Res 

Classification should be (check one of the following): 

[7] Agricultural 

{J Industrial 

["] Timber Cutover 

] Utility (Persona! Property Only) 

[1 commercial 

Residential 

Developmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denfed or changed the percentage of the exemption from the 18 mils of local school operating tax for qualified agricultural 

property, 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 fult 

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

exemption requested) 

dented) 

4. REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural propstty exemption

AN 

Michigan Department of Treasury 

Form 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 

Parcef Code 

20 

010-036-032-00 

1. ASSESSED VALUE 

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

O 

Assessed Value Changed From: 

[ 

228,400 

Tro: 

IN 

| 

Denied 

Record of Vote - Board or three member committee of board 

) 

Y 

: 

Ry 

Chairperson: X ves 

[J no 

—g=2” 

Member: 

Aves 

[dno 

Member; 

ves 

[J le — 

£5 

7 

Initials 

Reason for Board Action: 

po Lomd> 

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 

P.0.Box 30232, Lansing, Mi. 46909. 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 - Cut Over Real, and Agricuitural Personal Property may be appealed by July 31. The petition must be filed on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

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

224,242 

To: 

Denied 

Oa 

Tentative Taxable Value Changed From: 

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

: 

I 

[] 

no 

3 

Member: 

YES 

[7] NO—fmms] 

Chairperson: [¢ ves 

[1] 

no = 

Member: §{] vEs 

Reason for Board Action: 

No Coon D 

he 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 

ercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

r - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

x Tribunal forms are available at www.michigan.gov/taxtrib. 

If you disagree with 

£.0.Box 30232, Lansing, Mi. 48909. Comm 

appealed by May 31. Agricultural Real, Residential Real, Timbel 

on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Ta; 

3. CLASSIFICATION 

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

401 

To: 

[] 

Denied 

[[] 

Classification Changed From: 

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

Member: 

[1 Yes 

[1] Nome 

Member: 

[1 ves 

[1 no Trias" 

Chairperson: 

[J ves 

[1 No Te 

Reason for Board Action: 

Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 

If you disagree with the decision of the 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

[! 

Exemption Request Denied 

[I 

Exemption percent modified from 

% To: 

%

FROM: HADLEY 

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