Cadillac Revival Center Church.pdf
Cadillac Revival Center Church, Petitioner V Township Of Haring, Respondent · 26-000315-TT
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Page 1
GRETCHEN WHITMER
GOVERNOR
HE 4
rm
STATE OF MICHIGAN
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
LANSING
RECEIVED
FEB 2 4 2026
MICHIGAN TAX TRIBUNAL
MARLON 1. BROWN, DPA
DIRECTOR
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.
default,
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
Section 1: Petitioner's Contact information
First Name
Ml
Last Name/Company Name
Cadillac Revival Center Church
Mailing Address (No., Street, P.O. Box or Rural Route)
5676 E. M-56 Hwy
City or Town
State
ZIP Code
Cadillac
Mi
49601
Telephone Number 231 -429-4432
rgrstarke@gmail.com
Emall Address (do not enter unless you want MTT to send all correspondence via emall)
Section 2: Petitioner's Attorney/Authorized Representative’s Contact information
First Name
[EN
Last Name
Roger
K
Starke
Firm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route}
1337 N. 33 Rd
Clty or Town
State
ZIP Code
Cadillac
Mi
49601
Telephone Number 231 -429-4432
rgrstarke@gmail.com
Emall Address (do not enter unless you want MTT to send ali correspondence via email}
Section 3: Subject Property Information *use the multiple parcel form for additional, contiguous parcels.
How many parcels are you
appealing?
Yes*
Ifyou are appealing more than one parcel, are they contiguous or adjoining?
No**
’
*f No, you must file separate appeals for each parcel
Property Address {(No., Street)
984 Plett RdPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON 1. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check ai that apply)
O True Cash and Taxable Value
Taxable Value Only (calculation)
| Uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
As the treasurer of the Cadillac Revival Center Church,
| am appealing an assessment made in 2025 that changed the|
status of tax-exempt church property to taxable when the property was listed for sale.
Ownership of the property was transferred on the closing date of 10/24/2025. The new owners received a Summer
Tax Bilt (copy included) reflecting tax on the property during the period the church owned and held church functions on
it.
Included in this filing is a copy of the Summer Tax receipt and a copy of a check from the church for the portion of the
tax we believe the buyer was/is not responsible for. This amount was agreed upon by the buyer, the realtor and the
church (the seller).
This amount, $1,558.12, is what the church has paid to avoid further penalty. We are seeking credit or a rebate as we
believe the property should have retained its exempt status until the closing date.
For reference, records at the Haring Township's website reflect the church's tax-exempt history since the church has
owned and operated our ministry on the property.
Please advise if
| have misunderstood if a fee is required for this petition to advance and what additional information
may be needed. Thank you.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)? [MN] Yes
No
If Yes, check which BOR you attended: 0 March
[WE] July
[IN] December
If No, please check the applicable reason(s):
[] Not required to attend
Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section §)
[| Appealing within 35 days of State Tax Commission Order
Appealing within 35 days of receipt of Notice of Uncapping
Other
if you checked “other” above, explain:
Notice of the Assessment change was never received by any church staff member to the best of my knowledge.Page 3
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.
farce! Number: 2209-34-2301 -01
Classification of Property:
Real]
Personal [J {check one)
Agricultural J
Commercial @
industrial O
Residential C1
Timber-Cutover
{1
Developmentat 3
Utility
[1 (check one)
Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
by the Board of Review: $72,800 in 2025
NA
What de you believe is the fair market value (also known as trus cash value)?
NA
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot excend
value by 5)
NA
assessed value)
$0 when owned by the church.
Fee Information
Does the property have a Principal Residence Examption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
(4 ves
[Jno
If you answered yes to the above question, you are not required to pay any filing fees.
Ifthe property does not have a Principal Residence Exemption of at feast 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 Vatue in dispute.
If you are appealing more than one
parcel, the parcel with the highest State Equalized 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 total filing fee of $1,600.00
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
$Over $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 NOT 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
7
Petitioner
or
Atlardgyl.
emia
e's
Signature:
ree
Roger K. Starke
= =
:Page 4
Mort Code Bill # 01157 Pay this tax to: ELIZABETH MCCAIN TREASURER PLEASE RETURN THIS PORTION WITH PAYMENT. THANK YOU. HARING TOWNSHIP 515 BELL AVENUE CADILLAC MICHIGAN 49601 This tax is due by: 09/15/2025 After. 09/15/2025 additional interest and fees apply 231-775-8822 2025, Summer Tax for Prop #: 2209-34-2301-01 Property Addr: 984 PLETT RD To: GANZAK, THOMAS W & DEBRA L GANZAK 11491 9 RD KALEVA MI 49645 TAXPAYER NOTE: Are your name & mailing address correct? not, please make corrections below. Thank You. h al rforation Make Check Payable To: HARING TOWNSHIP TOTAL AMOUNT DUE: 1,896.54 Amount Remitted: If Keep the bottom portion. HARING TOWNSHIP 2025 Summer Bill #: 01157 MESSAGE TO TAXPAYER SAVE TIME-MAIL TO 515 BELL AVE, CADILLAC, MI 49601 TOWNSHIP HALL ON WEDNESDAY'S FROM 9-1 ON JULY 2, 9, 16, 23, 30 & AUG 6, 13, 20, 27 & SEPT 3, 10; MONDAY SEPT 15TH 9-5. TAXES DUE SEPT 15TH, ADD 1% PER MONTH OR FRACTION OF A MONTH: CHECK OR MONEY ORDER PLEASE, IF CASH, EXACT AMOUNT PLEASE. PAYMENT INFORMATION This tax is due by: 09/15/2025 Pay by mail to: HARING TOWNSHIP ELIZABETH MCCAIN TREASURER 515 BELL AVENUE CADILLAC MICHIGAN 49601 231-775-8822 11491 9 RD KALEVA, MI 49645 CADILLAC AREA PUBLI Prop #: 2209-34-2301-01 School: B3010 Prop Addr: 984 PLETT RD Legal Description: N 172 OF N 1/2 OF SW 1/4 OF N& 1/4; S 3/4 OF 50 1/4 OF NW 1/4 EXC W 20 RDS OF OF N 8 RDS. & EXC W 270 FT OF § 240 FT OF 5W 1/4 OF NR 1/4 37 A M/L BAR, SEC. 34 T22N RIN -CAPS- SPLIT/COMBINED ON 07/18/2014 FROM 2209 «34-2301; PROPERTY IN TION * PE COMMERCIAL~-IMPROVE Taxable Value: 72,800 - property Assessed To: ; N ‘ : GANZAK, THOMAS W & DEBRA L GANZAK State Equalized Value: a Class: 201 Mort Code: Taxes are based upon Taxable Value. 1 mill equals $1.00 per $1000 of Taxable Value. Amounts with no millage are either Special Assessments or other charges added to this bill. DESCRIPTION MILLAGE AMOUNT STATE EDU TAX 6.00000 436,80 COUNTY ALLOCATED 6.54720 476.63 SCHOOL OPERATING 9.00000 655.20 SCHOOL DEBT 2.80000 203.84 Zjtte: 14 pd ABR.Y2
Page 5
Print Date: Recpt Date: 02/17/2026 02/17/2026 2025 Recpt No: 00002121 Official Summer Tax Receipt HARING TOWNSHIP 2209-34-2301-01 HARING TOWNSHIP ELIZABETH MCCAIN TREASURER 515 BELL AVENUE CADILLAC MICHIGAN 49601 231-775;-8822 TAXABLE: PRE/MBT: 72,800 SCHL: 83010 201 72,800 SEV: 0.0000 CLASS: PREVIOUS PAYMENTS Received of: _GANZAK, THOMAS W & DEBRA L GANZAK 11491 9 RD KALEVA MI 49645 PREVIOUS PAYMENTS PAY TO THE Yarne \gumsyed 02/16/2026 146 338.42 ** CURRENT PAYMENT ** Date Chk # Amount 02/17/2026 031255 1,558.12 Total Recvd: 1,896.54 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 2209-34-2301-01 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE STATE EDU TAX 6.0000 436,80 436.80 0.00 COUNTY ALLOCATED 6.5472 476.63 476.63 0.00 SCHOOL OPERATING 9.0000 655.20 655.20 0.00 031455 CADILLAC REVIVAL CENTER ’ 5676 E-M-55 74.9862/2724 CADILLAC, Mi 48601 DATE 3 1¥/2, No ORDER OF. (TYEE Wouseen Friexy Bees avs oo poLLars BRIBED Forest Area Credit Unlon 910034 Rd Cadillac, MI 49651 MEMO 106.35 106.35 Over Payments 0.00 0.00 0.00 TOTALS ~———~w=- > 24.34720 1,896.54 1,896.54 0.00
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Print Date: 02/17/2026 2025 Recpt No: 00002121 Recpt Date: 02/17/2026 Official Summer Tax Receipt HARING TOWNSHIP 2209-34-2301-01 HARING TOWNSHIP Received of: ELIZABETH MCCAIN TREASURER GANZAK, THOMAS W & DEBRA 1 GANZAK 515 BELL AVENUE 11491 9 RD CADILLAC MICHIGAN 49601 KALEVA MI 49645 231-775-8822 7 TAXABLE: 72,800 SEV: 72,800 SCHL: 83010 PRE/MBT: 0.0000 CLASS: 201 PREVIOUS PAYMENTS PREVIOUS PAYMENTS Date Chk # Amount Date Chk # Amount 02/16/2026 146 338,42 *% CURRENT PAYMENT ** Date Chk # Amount 02/17/2026 031255 1,558.12 Total Recvd: 1,896.54 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 2209-34-2301-01 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE STATE EDU TAX 6.0000 436.80 436,80 0.00 COUNTY ALLOCATED 6.5472 476.63 476.63 0.00 SCHOOL OPERATING 9.0000 655.20 655.20 0.00 SCHOOL DEBT 2.8000 203.84 R 203.84 0.00 Admin Fee 17.72 17.72 0.00 Interest/Pen 106.35 106.35 0.00 Over Payments 0.00 0.00 0.00 TOTALS ——w rm > 24.,34720 1,896.54 1,896.54 0.00
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