25-003346.pdf

Betty S Pafford Rlt, Petitioner V Township Of Forest, Respondent · 25-003346-TT

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RECEIVED 

SEP 15 2025 

“HCHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETGHEN WHITMER 

DEPARTMENT OF LIGENSING AND REGULATORY AFFAIRS ~~ 

MARLON |. BROWN, OPA 

GOVERNOR 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 25-003346 

Section 1: Respondent’s Contact Information 

First Name 

MI. 

Last Name 

Forest Township 

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

130 E Main St 

City or Town 

State 

ZIP Code 

Otisville 

MI 

48463 

Tolephone a) 100-631-6040 

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

c.bockgt@yahoo.com 

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

} 

First Name 

ML 

Last Name 

Carrie 

K 

Bock 

Firm Name (if any} 

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

130 E Main St 

City or Town 

State 

ZIP Code 

Otisville 

MI 

|48463 

Telephone ergy 10-631-6040 

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

c.bockgt@yahoo.com 

Section 3: Subject Property Information 

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

a Yes 

No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another, 

M Yes 

[| 

No 

Not Applicable

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Property is properly assessed at 50% of true cash value and proper principles were 

applied. 

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 

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

Yes 

Od No 

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

If the July or December BOR revised the assessment(s) at issue, did it have authority? [ml] Yes 

[mE] 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? [i] Yes 

No 

If yes, explain 

is Petitioner appealing from a State Tax Commission Order? 

Yes 

No 

if so, what is the issue date? 

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [] Yes 

No 

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

[] July 

[J] 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? [] Yes 

[J No 

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

[] July 

[] 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) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information «use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

09-22-400-002 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Roriggure! 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

192,400 

Current Taxable Value as established by the BOR: 

106,660 

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

384,800 

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

192,400 

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

106,660

03/10/2025 

10:31 

AM 

L-4035 

Michigan Department of Treasury 

818 (Rav, 11-42) 

Petition to Board of Review 

This form Is issuad under the authorily 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 

[2 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

: 

Pefllioners Name (If Other (han Owner. Please Print of Type) 

Owner's Name (Please Prinl of Type) 

PAFFORD, BETTY TRUST 

Township or City 

* 

County 

FOREST TOWNSHIP 

GENESEE 

The undersigned protests the assessed value andior the tentative taxable value and/or the property classification andlor the qualified agricultural property exemption of 

the following described property: 

Property [dentifled (Parcel code required. Property address & Tegal description optional) © 

09-22-400-002 

W 1/2 OF SE 1/4 EXCEPT W 280 FT SEC 22 TON ROE (75) -ACT 135 PA 1076 CERT #62-2844- 

10357 WILSON RD 

‘0 Classification 

00 Qualifed Agricultural 

Property Exemption 

Protested Item Pf Assessed Value 

. 

[J Tentative Taxable Value 

PROTEST OF ASSESSMENT 

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

Tenlative Taxable Value 

Year 

106,660 

2025 

1. 

Owner's Estimated True Cash Valus 

[Assessed Amount 

192,400 

JLT 200 

2. 

PROTEST OF CLASSIFICATION 

{Complete this section for a request to change Ihe classification. The Board of Review must make their decision regarding ciassification In accordance 

with section 211.34c of the Michigan Compiled Laws, The Board of Review shall not be Influenced by the effect hat a particular classification has on 

that property's status as a homeowner's principal residence or qualified agriculural property.) 

Classification of properly on this year's assessment roll: 

10 1 

Classificalion shoutd be: (Please check one of the following) 

[J 

Agricultural 

[1 Industrial 

CI Timber Cutover 

Clutiiity (Personal Property Only) 

OO commercial 

[J Residential 

[CIpevelopmentat 

PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

3. 

(If the assessor has denled or changed the percentage of the sxemplion from the 18 mills of local schoo! operating tax for qualified agricullural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER ORACT 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 full 

exemption requested) 

Percent qualified agricultural exemption granted by assessor: (Enter 0 If exemplion is denled) 

4, 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or fhe tentative taxable value and/or classification and/or qualified agricultural property exemption. 

) 

GO 

4 ea fant yea [SCO LAS 

pyear 

~bast 

gear 

[5600 

sav 

ZL 

Yew 

alowed we 

2% 

zed 

For. 

Lo5< 

/ 

ala 

. 

only 2" pa New pact or Jfewse Cont A [Leo cme 

Ww

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. 

Parcel Coda 

Petition Number 

i 

IZ 

09-22-400-002 

1. ASSESSED VALUE 

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

Nepenies 

[] 

Assessed Value Changed From: 

| 

192,400 

ro: 

| 

] 

Record of Vote - Board 

gr three member committee of board 

oe 

N 

: 

(= 

: 

E 

WB 

Mves 

[I] eo 

Member: 

[Jv 

J no Ph 

Member 

ves 

[nN 

bos 

Chairperson: 

22 

Reason for Board Action: 

prety poorce 

Hf 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.O.Box 30232, Lansing, Ml. 48009. 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 Agricultural Personal Property may be appealad 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 avaffable at www.inlchigan.govitaxirib. 

2. TENTATIVE TAXABLE VALUE 

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

ig "Denied 

Im 

Tentative Taxable Value Changed From: 

106,660 __ To: 

Record 

of Vole - Board or three member committe of board. 

Chairperson: ves 

J No 

Member: 

[Ch¥Es 

[7] 

no Rell 

Member: 

Yes 

[1 Noms] 

Reason for Board Action: 

. 

prope 

apt pre 

if you disagree with the decision of the Board of Review regarding tentative taxable valuetfou may appeal thal decision by filing a petition with the Michigan Tex Trigunal at 

P.O.Box 30232, Lansing, MI. 48908. 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 Agricultural Personal Properly 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.govitaxirib. 

3. CLASSIFICATION 

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

101 

To; 

O 

Dented 

[ 

Classification Changed From: 

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

Member: 

[1 Yes 

[7] NO ms 

Member. 

[1 ves 

[1 noms 

Chairperson: 

[] ves 

[1 NOs 

Reason for Board Action: 

If you disagree with the dacision of the Board of Review regarding classification, appea) is mado by sending Form 2167 to the State Tax Commission, P.O, Box 30471, Lansing, Mi. 48909 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

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

0 

Exemption Request Denled 

[I] 

Examption percent modified from 

% To: 

% 

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

Chairperson: 

YES 

NG 

Member: 

YES 

Member: 

YES

Michigan Departmant of Treasury, 

1019 (Rey, 10-24) 

THIS 

IS NOT A TAX BILL 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under tha authority of P.A. 206 of 1893, Sec. 211.24 {¢) and Sec.211.34c, as amended. This is a modat assassmant notice lo be vssd by tha local assessor, 

L-4400 

FROM: FOREST TOWNSHIP 

CARRIE BOCK - ASSESSOR 

130 E MAIN ST 

OTISVILLE, MI. 48463 

PARCEL NUMBER: 

PARCEL IDENTIFICATION 

09-22-400-002 

PROPERTY ADDRESS: 

10357 WILSON RD 

OTISVILLE, MI 48463 

PAFFORD, BETTY TRUST 

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

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence"; 

00% 

1 sls wi Leon RD 

% Exempt As "Qualified Agricultural Property”; 

100.00% 

OTISVILLE Mi 48463 

% Exempt 

As "MBT Industrial Personal": 

00% 

% Exempt As "MBT Commercial Personal”; 

.00% 

Exempt 

As “Qualitied Forest Property™: 

a Yes 

[X] 

No 

Exempt 

As "Davelopiment Property": 

[7] Yes 

No 

LEGAL DESCRIPTION: 

W 1/2 OF SE 1/4 EXCEPT W 280 FT SEC 22 TON R8E (75) -ACT 135 PA 1976 CERT # 82-2844- 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

101 

Agricultural 

PRIOR YEAR'S CLASSIFICATION: 

101 

Agricultural 

The change in taxable valus will Increase/decrease your tax bill for the 2028 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$403 

YEAR: a 

AMOUNT YEAR: 

5595 

CORE 

eAR 

1. TAXABLE VALUE: 

92,500 

108,660 

14,070 

2. ASSESSED VALUE: 

164,200 

192,400 

28,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4, STATE EQUALIZED VALUE (SEV); 

164,200 

192,400 

28,200 

5, There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

The 2025 Inflation rate Multiplier is: 1,031 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

CARRIE BOCK 

Phone: 

(810) 631-8040 

Email Address: 

C.BOCKGT@YAHOO.COM 

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

09/09/2025 

Valuation Report 

10:30 aM 

DB: 

Forest 2025 

09-22~400-002 

2025 

Est. 

T.C.V. 

PAFFORD, 

BETTY TRUST 

Property Class: 

101 

10357 WILSON 

RD 

Map 

#: 

FOREST TOWNSHIP 

OTISVILLE, 

MI 

48463 

10/24 ADD 30X 

16 ADDITION NEW FOR 2025 

NEW 

60 

X 

40 

X 

12 

POLE BARN ADDED 

FOR 2018 

5.31 ACRES WOODLANDS CHANGED TO WETLANDS 

FOR 2019 

Land Value Estimates 

for Land Table 46.TILLABLE 

* 

Factors 

* 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

TILLABLE 

S TILLABLE 

3 

6.29 Acres 

4815 

100 

30,272 

TILLABLE 

S TILLABLE 

4 

26.34 

Acres 

4280 

100 

112,739 

TILLABLE 

S TILLABLE 

5 

4.80 Acres 

4012 

100 

19,266 

TILLABLE 

S WOODLOTS 

16.51 Acres 

2000 

100 

33,020 

TILLABLE 

S HOMESITE 

1.00 Acres 

13000 

100 

13,000 

TILLABLE 

S 

ROW 

0.75 Acres 

0 

100 

0 

TILLABLE 

S SWAMP 

7.31 Acres 

1500 

100 

10,965 

63.00 

Total Acres 

Total 

Est. 

Land Value 

= 

219,262 

Cost 

Est. 

for 

Res, 

Bldg: 

1 

Single Family 

RANCH 

Cls 

D 

Blt 

1930 

(11) 

Heating 

System: 

Forced ARir 

w/ 

Ducts 

Ground Area 

= 

1946 

SF 

Floor Area 

= 1946 

SF. 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=56/100/100/100/56 

Building Areas 

Stories 

Exterior 

Foundation 

Size 

Cost 

New 

Depr. 

Cost 

1 

Story 

Siding 

Crawl 

Space 

360 

1 

Story 

siding 

Basement 

818 

1 

Story 

Siding 

Crawl 

Space 

288 

1 Story 

Siding 

Crawl 

Space 

480 

Total: 

204,540 

114,542 

Other Additions/Adjustments 

Water/Sewer 

1000 

Gal 

Septic 

1 

4,354 

2,438 

Water Well, 

200 

Feet 

1 

10,217 

5,722 

Porches 

CPP 

42 

958 

536 

Fireplaces 

Interior 

1 

Story 

1 

4,217 

2,362 

Totals: 

224,286 

125,600 

Notes: 

ECF 

(TWP RESIDENTIAL 

IN 

SE 

1/4) 

1.010 

=> 

TCV: 

126,856 

Ag. 

Bld 

1 

0, 

4 

Wall Arenas 

Class:D, Pole 

Quality:Cheap 

Height: 

10 

ft

09/09/2025 

Valuation Report 

10:30 

AM 

DB: 

Forest 

2025 

Parcel 

Number: 

09-22-400-002 

Page: 

2 

Phy/Ab.Phy/Func/Econ/Comb. 

% Good=86/100/100/100/86 

Depr. 

Cost 

= 

32,983 

ECF 

{TWP RESIDENTIAL 

IN 

SE 

1/4) 

0.995 

=> 

TCV 

of Bldg: 

2 

= 

32,818 

Total Estimated True Cash Value 

of Agricultural Buildings 

= 

38,693 

2025 

Est. 

T.C.V. 

09-22-400-002 

= 

384,811 

Est. 

TCV/Total 

Floor Area 

= 197.74 

2024 Assessed 

MBOR 

S.E.V. 

Base 

for 

Cap 

C.P.I. 

164,200 

164,200 

164,200 

92,590 

3.10 

2025 

New 

Eg. 

Adjustment 

Loss 

Additions 

Tax Adjustment 

Losses 

11,200 

17,000 

0 

11,200 

2,870 

0 

2025 Assessed 

MBOR 

S.E.V. 

Capped 

->Taxable<- 

PRE/MBT 

192,400 

192,400 

192,400 

106, 660 

106, 660 

106,660

09/09/2025 

Valuation Report 

10:30 

AM 

DB: 

Forest 2025 

Parcel Number: 

09-22-400-002, 

Residential Building 

1 

este 

Ea 

3 

se barn 

. 

pues 

wr 

18" 

1 styfer 

480.0 sf 

Ie 

30" 

i 

*** 

Information herein deemed reliable 

but 

not guaranteed***

i 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Betty Pafford RLT 

Petitioner(s) 

; 

MICHIGAN TAX TRIBUNAL 

¥ 

MTT Docket No. 25-003346 

Township of Forest 

Respondent(s) 

PROOF OF SERVICE 

Carrie Bock 

states that on 09/09/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer to Petition 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Lonnie Pafford 

10357 Wilson Rd 

Otisville, MI 48463 

Las 

fore 

[Signature of person who is serving/mailing copy] 

LALEIE 

Bock 

[Print/type name of person serving/mailing copy]

Fo 

a 

13, 

= TUSCAN WP 

= 

Otisville, Ml 48463 

Michiga

PO Box

Lansing

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