26-000662.pdf

Johnsons Surplus LLC Petitioner V Township Of Mottville Respondent · 26-000662-TT

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RECEIVED 

GEA 

JUL 81 202 5 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GOVERNOR 

LANSING 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 26-000662 

Section 1: Respondent’s Contact Information 

First Name 

M1. 

Last Name 

KEVIN 

S 

HARRIS 

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

67482 COYOTE TRAIL 

City or Town 

State 

ZiP Code 

EDWARDSBURG 

Ml 

49112 

Telephone “969-6 63-3 057 

Email Address {do not enter unless you want MTT to send all correspondence via email} 

kevinh9115@gmail.com 

Nn 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio 

First Name 

M.1. 

Last Name 

KEVIN 

S 

HARRIS 

Firm Name (if any} 

Mailing Address (No., Street, P.0. Box or Rural Route} 

67482 COYOTE TRAIL 

City or Town 

State 

ZiP Code 

EDWARDSBURG 

Ml 

49112 

Telephone “069-663-3057 

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

kevinh9115@gmail.com 

Section 3: Subject Property information 

Does the subject property have a Principal Residence Exemption of 50% or more? 

0 Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

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 

SEE ENCLOSED RECORD CARD. 

Section 5: Jurisdictional Issues 

{F PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

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

Yes 

[m] No 

if yes, check which BOR Petitioner attended: 

March 

| July 

™ December 

#f no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? 

Yes 

[] No 

*Submit a copy of the Notice of Assessment with the Answer. 

. 

If the July or December BOR revised the assessments) at issue, did it have authority? [I] Yes 

[I] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes 

No 

If yes, explain 

Is Petitioner appeating from a State Tax Commission Order? 

[ves 

[Wino 

If so, what is the issue date?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption ata 80R? [| Yes 

[J No 

if Yes, check which BOR Petitioner attended: {| March 

{| duty 

[] 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 ata BOR? [Hl] Yes 

1 No 

If Yes, check which BOR Petitioner attended: [Hl] March 

O July 

[Hl] December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information ruse the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

01100401302 

Classification of Property: 

Real 

Personal 

(check one} 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$92,800 

Current Taxable Value as established by the BOR: 

$82,254 

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

$185,600 

Muitiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value, 

$92,800 

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

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Wictiaan Ooparimont 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 1833, Sec, 211.24¢ and Sec.211.34¢, as amended. This is a mode! assessment nolice to be used by the local assessor. 

FROM MOTTVILLE TOWNSHIP 

PARCEL IDENTIFICATION 

KEVIN HARRIS 

PARCEL NUMBER: 

75 011 004 013 02 

© 

67482 COYOTE TRAIL 

PROPERTY ADDRESS: 

EDWARDSBURG, MI 49112 

68579 VISTULA RD 

WHITE PIGEON, Mi 49099 

SCHOOL DISTRICT CODE: ~~ 75070 

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

EXEMPTIONS 

ONS SURPLUS LLC 

% Exempt As "Homeowners Principal Resldence™ 

00% 

219 

2 

% Exempt As "Qualified Agricultural Property™ 

00% 

WHITE PIGEON Mf 48099 

% 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”: 

O Yes 

No 

Exempt As "Development Property": 

[1 Yes 

x 

No 

LEGAL DESCRIPTION: 

COM ON W LN SEC 4 T8S R12W 341.96 FT S OF W 1/4 COR TH S 170.98 FT TH N 89D 42M E 254.76 FT TH N 170.98 FT TH § 89D 

42M W 254.76 FT TC POB. 

ACCORDING TO MCL 211.34c 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 

CHANGE FROM 

h 

NTATIVE AMOUNT 

RIOR YEAR T 

for the 2026 

year by approximately: 

$1325 

YEAR: 

2025 

YEAR: 

2026 

RO 

NEAR 

1. TAXABLE VALUE: 

51,854 

82,254 

30,400 

2. ASSESSED VALUE: 

53,600 

92,800 

39,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

5. WAS THERE A TRANSFER OF OWNERSHIP IN2025 

~~ THAT RESULTED IN A TAXABLE VALUE UNCAPPING?[] Yes 

No 

6. Assessor Change Reason(s): 

CHANGES 

IN ASSESSED VALUE 

IS 

A MARKET ADJUSTMENT. 

CHANGES 

IN TAXABLE VALUE 

IS 

DUE 

TO ONE 

OF THE FOLLOWING: 

THE CONSUMER PRICE INCREASE, 

NEW CONSTRUCTION, 

TRANSFER OF 

OWNWERSHIP, 

OR IMPROVEMENTS BEING REMOVED, 

IF PRIOR YEAR AMOUNTS ARE 

ZERO 

- 

THIS 

IS 

A NEW PARCEL AS 

A RESULT 

OF 

A SPLIT, 

COMBINATION, 

OR BOUNDARY ADJUSTMENT. 

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: 

Telephone Number: 

Email Address: 

KEVIN HARRIS 

(269) 663-3057 

KEVINH9115@GMAIL.COM 

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

03/20/2026 

04:10 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

MOTTVILLE TOWNSHIP 

KEVIN HARRIS 

67482 COYOTE TRAIL 

EDWARDSBURG, MI 49112 

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

PROPERTY IDENTIFICATION: (Parcet Code required. Property address 

and legal description optional): 

75011004 013 02 

68579 VISTULA RD 

JOHNSONS SURPLUS LLC 

12195 US 12 

COM ON W LN SEC 4 T8S R12W 341.96 FT S OF W 1/4 COR 

WHITE PIGEON MI 49099 

TH S$ 170.98 FT TH N 89D 42M E 254.76 FT TH N 170.98 FT TH 

S$ 89D 42M W 254.76 FT TO POB. 

THIS PROPERTY IS CLASSIFIED AS: 

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 

75 011 604 013 02 

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

Board of Review Comments: 

ASSESSMENT DETERMINED TO BE ACCURATE 

2026 

ORIGINAL ASSESSED VALUE 

92,800 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

92,800 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

82,254 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

82,254 

2026 

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel fice 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.” 

http:/Avww.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

State of Michigan 

Department of Licensing and Regulatory Affairs 

Michigan Administrative Hearing System 

Michigan Tax Tribunal 

Small Claims Division 

Proof of Service 

By signing below, I verify that I have served a copy of the completed form(s), along with any enclosures, 

onto the Petitioner's representative via email. 

f Cfo 

July 24, 2026 

Kevin Harris, Assessor 

Date

Kevin Harris 

Mottvilie Township Assessor 

_ -67482 Coyote Trail 

Edwardsburg, M1 49112 

eee 

ve 

MICHIGAN TAX TRIBUNAL 

PO BOX 30232 

LANSING, MI 48909-7732

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