20260731_Petition-r_signed.pdf
Nathaniel Kaleefey, Laura Kaleefey Petitioners Vs. City Of Norton Shores Respondent · 26-002713-TT
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v STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING _____________________________, MICHIGAN TAX TRIBUNAL Petitioner(s) MTT Docket No. _____________________________, Respondent(s) ENTIRE TRIBUNAL PROPERTY TAX PETITION 1. Property Parcel No: _____________________________________________ (If more than one parcel is at issue, attach a completed Multiple Parcel Petition Form addressing all other parcels at issue.) 2. The property identified above is ___real ___personal. 3. If more than one parcel of real property is under appeal, are the properties contiguous? ___Yes ___No. (If no, separate Petitions are required for each non contiguous parcel.) 4. Are all of the parcels of personal property located on a parcel of real property under appeal? ___Yes ___No. (If no, separate Petitions are required for each parcel of personal property not located on a parcel of real property under appeal.) 5. If parcels of personal property are under appeal, when were the personal property statements filed by parcel number (attach additional page if necessary): 6. The property identified above is classified as _________________________ 7. If the assessment or assessments at issue were protested, the protest was made to Respondent’s ___ March ___ July ___December Board of Review. MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 NATHANIEL & LAURA KALEEFEY CITY OF NORTON SHORES 27-592-000-0017-00 X RESIDENTIAL X Document ID: 4782de115fb7c793cb5626dacee6f71f97daf4596c2228f21717f14f0ac8c68d
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MTT Docket No. _________________ Page 2 of 4 8. If a protest was required and no protest was made, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 9. If the appeal was not submitted by the deadline for the filing of an appeal for the classification or classifications of the properties at issue (i.e., May 31 or July 31 of the tax year involved), list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the assessment or assessments at issue (attach additional page if necessary): 10. The property or properties at issue are located in _______________County. The property or properties’ address is: 11. The assessment or assessments at issue were established by the (applicable local governmental unit): ________________________________________ 12. Petitioner’s legal residence or principal office address is: 13. This appeal involves issues relating to the (check all that are applicable): ________the property or properties’ true cash and taxable values ________the property or properties’ taxable value only If the property or properties’ taxable value is at issue, is there a dispute as to the value of an addition or loss? ___ Yes ___No ________uniformity of the property or properties’ assessment ________the property or the properties’ exemption from ad valorem taxation under MCL ______ 14. The tax year(s) at issue are: _______________________________________ MUSKEGON 2102 HORSESHOE DR NORTON SHORES, MI 49441 CITY OF NORTON SHORES 1563 WOODLAWN AVE SE EAST GRAND RAPIDS MI 49506 X X 2026 Document ID: 4782de115fb7c793cb5626dacee6f71f97daf4596c2228f21717f14f0ac8c68d
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MTT Docket No. _________________ Page 3 of 4 15. If more than the current tax year is being appealed, list the separate and specific facts upon which Petitioner relies to invoke the Tribunal’s authority over the prior tax year or years (attach additional page if necessary): 16. The values for the property identified above as established by Respondent’s Board of Review are: Tax Year True Cash Value Assessed Value Taxable Value 17. Petitioner contends that the values for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 18. The values in dispute for the property identified above are: Tax Year True Cash Value State Equalized Value Taxable Value 19. Petitioner requests the following relief (attach additional page if necessary): 20. List the separate and specific facts upon which Petitioner relies to support the relief requested (attach additional page if necessary): 2026 517,800 258,900 258,900 2026 350,000 175,000 175,000 2026 167,800 83,900 83,900 CHANGE TRUE CASH VALUE TO $350,000; CHANGE SEV TO $175,000; AND CHANGE TAXABLE VALUE TO $175,000. PLEASE SEE ATTACHED. Document ID: 4782de115fb7c793cb5626dacee6f71f97daf4596c2228f21717f14f0ac8c68d
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______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ ______________________________________________________________________ MTT Docket No. _________________ Page 4 of 4 Signature of Petitioner’s Authorized Representative or, if none, Petitioner: Printed Name of Petitioner’s Authorized Representative or, if none, Petitioner: Email Address: _________________________________________________________ Mailing Address: Telephone Number: _____________________________________________________ Date: _________________________________________________________________ SEAN@VWLST.COM 1563 WOODLAWN DR EAST GRAND RAPIDS MI 49506 (616) 600-7717 07/20/2026 Nathaniel Kaleefey Document ID: 4782de115fb7c793cb5626dacee6f71f97daf4596c2228f21717f14f0ac8c68d 20 Jul 2026, 11:13:26, EDT
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Attachment to Petition to Board of Review Owner: Nathaniel & Laura Kaleefey Township: Norton Shores, Muskegon, MI Year of Appeal: 2026 Property ID: 2102 Horseshoe Drive Norton Shores, MI 49441, 27-592-000-0017-00 Reason for Protest: We believe the true cash value of the property is $350,000, and request that the assessed value be adjusted accordingly. In this particular case, the eventual transaction price combined with the marketing history is the best evidence of value for this unique house located in Maranatha Bible and Missionary Conference (Maranatha). Also, we believe the house has some unique attributes that constrict marketability and depreciate value. Last, we believe the comps, even within Maranatha, do not capture the house’s value. We did not know the sellers and bought it at arm’s length after it had been listed for sale for 225+ days. The original list price was $480,000, which was almost immediately reduced to $450,000. After a few months, the price was reduced again to $400,000. Our offer was another 5 months after that for $350,000 and accepted. In other words, someone certainly could have paid $400,000 and had the house at any point. No one did. They probably could have paid the $350,000 we paid, but no one else did. We believe the following considerations resulted in some reduction in the buyer pool and value in comparison to a house on land in a nearby subdivision, for example. The house does NOT include the underlying land, which is leased from Maranatha on five- year leases. If Maratha policies change or are violated, the lease cannot be renewed, forcing a sale. Without land, financing is difficult. We have good credit, but LMCU denied us a loan. You must be a member of Maranatha to qualify to buy the house and pay substantial annual dues to keep it. The dues for this house average over $650 per month and increase yearly. These dues are the equivalent to a monthly mortgage payment on a $100,000 loan. A mortgage payment for principal and interest of $650 per month translates into a loan between approximately $93,000 (at an interest rate of 7.5%) and approximately $121,000 (at an interest rate of 5.0%). Maranatha has restrictive policies, some of which disqualify listing it for sale on Zillow or rent on Airbnb. Another example of a restrictive policy is alcohol is NOT allowed, including in the house. Maranatha house owners must pay a share of Maranatha’s property taxes in addition to the property taxes owed on our house. This house’s exterior and interior have unique deficiencies compared to Maranatha houses, which Maranatha comps do not capture. Most Maranatha houses have driveways that allow access directly to the house, and some have garages. However, a car cannot access the subject Document ID: 4782de115fb7c793cb5626dacee6f71f97daf4596c2228f21717f14f0ac8c68d
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house, because the land around the house slopes steeply downward for tens of feet on three sides, and the house is inaccessible by car from the fourth side. It has no drive-up access, and you must climb dozens and dozens of stairs to get to it after parking a car. There are over 35 stairs on one side and 60 on the other. Many people at Maranatha told us the stairs reduced the desirability of this home. The house has an odd layout since multiple additions have been made. Also, there were some mild functional deficits and major foreseeable expenses when we bought the house. The deficits included defective sliders, a leaking basement, incorrect breaker wiring and breaker switches, missing GFCI outlets, damaged drywall on multiple skylights, rodents, dangerous old carpet, and a nearly depreciated roof. In our view, the marketing history dictates the house must be worth less than $400,000. That’s basically the “high limit” for potential value. The floor would presumably be less than what we paid. Our offer at $350,000 was not countered. So, we think our eventual purchase price of $350,000 is, in fact, the market price—not because that is what we paid—but because this was an advertised sale, an arm’s length transaction between unrelated parties, the $350,000 amount is within a reasonable distance from the advertised price, and people will usually accept a discount from the advertised price (which the former owners did). Document ID: 4782de115fb7c793cb5626dacee6f71f97daf4596c2228f21717f14f0ac8c68d