24-003459 Change Notice.pdf
American Towers Inc Mi Site 272654, Petitioner V Township Of Union, Respondent · 24-003459-TT
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6. ASSESSOR CHANGE REASON(S): year by approximately: 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. UNION CITY, MI 49094 301 W GIRARD RD UNION TOWNSHIP T5S R7W SECTION 23 BUILDING ON LEASED LAND W 1/2 OF NW 1/4 N OF COLDWATER RIVER S OF C/L OF COLDWATER RD, EXC W 231 FT, ALSO W 3/8 OF E 1/2 OF NW 1/4 EXC S 4 AC, ALSO EXC COM 1650 FT W OF N 1/4 POST, S 343 FT TO C/L OF COLDWATER RD, NWLY 436.5 FT ALONG C/L TO N SECTION LINE, E 280 FT TO POB ALSO EXC COM N 1/4 POST, N 89°56'18" W 824.39 FT TO NE CORNER OF W 3/8 OF E 1/2 OF NW 1/4 , S 00°54'12" E 2316.80 FT TO N LINE OF S 4 AC, N 89°51'29" W 33 FT, N 00°42'04" W 1417.97 FT, N 00°52'58" E 898.68 FT TO POB L587 P846 66.00 AC +/- The change in taxable value will increase/decrease your tax bill for the $39 TAX DESCRIPTION: 2024 210 (COMMERCIAL BUILDING ON LEASED LAND) Email Address: Phone: Name: March Board of Review Appeal Information. The board of review will meet at the following dates and times: Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Exempt As "Qualified Forest Property": Exempt As "Development Property": THIS IS NOT A TAX BILL X No Yes Notice of Assessment, Taxable Valuation, and Property Classification Michigan Department of Treasury, 1019 (Rev, 11-23) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 5. THERE WAS or WAS NOT A TRANSFER OF OWNERSHIP ON THIS PROPERTY IN The 2024 Inflation rate Multiplier is: 1.05 1. TAXABLE VALUE: % Exempt As "Qualified Agricultural Property": PARCEL IDENTIFICATION 4,930 21,060 4,930 PROPERTY ADDRESS: No X Yes PRINCIPAL RESIDENCE EXEMPTION PO BOX 723597 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PARCEL NUMBER: L-4400 FROM: UNION TOWNSHIP ASSESSOR NICOLAS L WHEELER 191 N BROADWAY ST UNION CITY, MI 49094-1187 12-020-823-100-020-00 AMERICAN TOWERS INC MI C/O PROPERTY TAX ATLANTA GA 31139 210 (COMMERCIAL BUILDING ON LEASED LAND) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 2023 2024 16,130 16,936 806 2. ASSESSED VALUE: 21,060 16,130 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 16,130 WAS NOT 2023 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% THE BOARD OF REVIEW WILL MEET AT THE UNION TOWNSHIP OFFICES LOCATED AT 191 N. BROADWAY ST., UNION CITY, MICHIGAN 49094 ON THE FOLLOWING DAYS: MONDAY, MARCH 11, 2024 FROM 3:00PM - 9:00PM ALSO TUESDAY, MARCH 12, 2024 FROM 8:00AM - 2:00PM A NON-RESIDENT MAY APPEAL BY LETTER - APPEALS BY LETTER SHOULD BE MAILED OR DELIVERED TO: UNION TOWNSHIP OFFICES - ATTN: BOARD OF REVIEW 191 N. BROADWAY ST., UNION CITY, MICHIGAN 49094 AND MUST BE RECEIVED NO LATER THAN 12:00 NOON ON TUESDAY, MARCH 12, 2024 **IMPORTANT** POSTMARKS ARE NOT ACCEPTED. AN AGENT APPEALING ON BEHALF OF THE LEGAL OWNER(S) OF THE PROPERTY MUST HAVE WRITTEN AUTHORIZATION BY THE LEGAL PROPERTY OWNER(S) FOR THE APPEAL TO BE HEARD. FOR QUESTIONS YOU MAY CONTACT THE ASSESSOR, NICK WHEELER BY E-MAIL: UNION20ASSESSOR@CHARTER.NET OR BY CALLING (517) 283-2081. E-MAIL IS PREFERRED AND WILL GENERALLY BE RESPONDED TO WITHIN 24 HOURS. (517) 283-2081 Nicolas L Wheeler union20assessor@charter.net
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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 multiplied 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 2023, your 2024 Taxable Value will be the same as your 2024 State Equalized Value. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value is calculated by multiplying your 2023 Taxable Value by 1.05 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease your Taxable Value. Your 2024 Taxable Value cannot be higher than your 2024 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" box, select “Forms and Instructions,” then click on “Board of Review" to obtain a “Petition to the Board of Review,” Form 618 (L-4035). The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal residence” may be appealed to the Michigan Tax Tribunal by the filing of 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.gov/ taxtrib. Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the Michigan Tax Tribunal 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 Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing 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. 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.