K. Schenck.pdf
Kevin L Schenck Petitioner V Township Of Harrison Respondent · 26-000852-TT
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Page 1
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
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, oF Non-Property tax disputes.
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. Ifyou do not submit this document, you may be held in
default.
Section 1: Petitioner’s Contact Information
First Name
i
Wi.
Last NamelCompany Name
Kevin
L
Schenck
Malling Address (No., Street, P.O. Box or Rural Route)
39221 Muffatt St
City or Town
Harrison Twp
Telephone Number
=
4 901 3970
Email Address (do not enter Unless you want MTT to send all correspondence via email)
ZIP Code
48045
ection 2: Petitioner’s Attorney/Authorized Re resentative’s Contact information
MI.
S
First Name
Last Name
Firm Name {if any}
Mailing Address (No., Street, P.O. Box or Rural Route)
2iP Code
City or Town
Telephone Number
4 all correspondence via email)
Email Address (do not enter unless you want MTT to sen
erty inform ation *use the multipte parcel form for additional, contiguous parcels.
[} you are appealing more than one parcel, are they contiguous or adjoining?
iY Yes
No**
Section 3: Subject Pro
How many parcels are you
appealing?
1
+x No, you must file separate appeals for each parcel
{No., Street)Page 2
«
ERE
“Hees
STATE OF MICHIGAN
OR
opt MER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
LANSING
DIRECTOR
Section 4: Check which of the following
you are a
ealing (check afl that appty)
oo
————-eh
of the following you are app
True Cash and Taxable Value
[J Taxable Value Only (calculation)
[1 Uncapping of Taxable Value
See attached for actual price per square foot numbers and critical analysis.
|
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)?
Yes
[i] No
¥Yes, check which BOR you attended: [& March
[] July
[] pecember
tf No, please check the applicable reason(s):
[I] Not required to attend
Appealing a purported Clerical Error or Mutu:
Appealing within 35 days of State Tax Commi:
Appealing within 35 days of rece]
Other
al Mistake of Fact {if yes, include exp
ssion Order
pt of Notice of Uncapping
lanation in Section 5)
Ifyou checked “other” above, explain;
Currently Serving in Air Guard, Federal
Year(s) unde
| Employee Supporting Dow, and 90% disabled veteran. CantPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information suse the multiple parcel form for additional, contiguous parcels.
Parcel Number: 17-12-17-477-011
Classification of Property:
Real
Personal L) (check one)
Agricutturai £1
Gommercial J
industrial
{1
Residential B@
Timber-Cutover 0
Developmentat [1
Utility
[J (check one)
Assassed Value (also known as State Equalized Value) astablished | Taxable Value established by the Board of Review:
by
the
B!
f
aw:
y
the
Board of Review $19,400
$19,400
What do you betieve is the Tair market value (also known as true cash value)?
$32,670
What do you believe is the assessed value? (multiply true cash
What do you befleve is the Taxable value? {cannot exceed
value by .5}
$16,335
assessed value)
16,335
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the fifing of this petition for all tax years at
BN
issue?
vi Yes
1) No
if you answered yes to the above question, you are not required to pay any filing fees.
{f the property does not have a Principal Residence Exemption of at least 60% as of the date of the Tiling of this petition for afl tax years at
issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute. Ifyou are appealing more than one
parcel, the parce! with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00
will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00
If your property is residential property (see MCL 206.762) and
the State Equalized Value or Taxable Value in contention is:
Fiing 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 Smali Claims. Therefore, an Entire Tribunal petition must be filed.
Lo
Signature required
Petitioner or Ta Representative’s Signature:
ist
AW
\
\
}Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR VALUATION/UNCAPPING APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit the Tribunal's website at www. michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. Section 3: Subject Property Information: * How many parcels are you appealing: List the number of parcels being appealed. + Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether they are adjoining (i.e., next to each other). If multiple parcels are being appealed and they are not adjoining, you must file a separate petition for each non-adjoining par
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Kevin Schenck 28 Feb 2026 39221 Muffatt St Harrison Township, MI 48045 Assessment Department Charter Township of Harrison 38151 L’Anse Creuse Harrison Twp, Mi 48045 Formal Appeal of 2026 Proposed Assessed Value — Parcel 17-12-17-477-011 Dear Members of the Board of Review, I respectfully submit this memorandum to formally challenge the proposed 2026 assessed valuation of $19,400 for Parcel No. 17-12-17-477-011 located at 39221 Muffatt St, Harrison Township, Michigan. The 2025 assessed value was $19,200. The increase to $19,400 is not supported by verified 2025 market data within Harrison Township and should be reversed. I. Legal Standard Under Michigan law, property must be assessed at 50% of True Cash Value (TCV), defined as the usual selling price at the place where the property is located. Therefore: * A $19,400 assessment implies a market value near $38,800. * Market evidence within Harrison Township does not support that level for comparable vacant lots. Assessment increases must be supported by actual local sales data—not general market assumptions,
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Sold: 10/13/2025 Sale Price: $15,000 Lot Size: 0.47 acres (approx. 20,473 sq ft) Large parcel selling at a price materially below the implied value of my assessment. 2.25529 Ashland Sold: 12/12/2025 Sale Price: $35,000 Lot Size: 0.32 acres (approx. 13,939 sq ft) Significantly larger parcel than mine; even at this size, price does not support a $38,800 implied value for smaller lots. 3. 0 Clinton Shore Drive Sold: 10/27/2025 Sale Price: $33,000 Lot Size: 3,920 sq ft Small lot but likely premium influenced (location-driven). Even so, still below the implied $38,800 TCV threshold. ITI. Active Listings — Harrison Township (Current Market) Current listings further demonstrate flat or soft pricing: 4. 26059 Lamour St + For Sale: $15,000 » Lot Size: 6,098 sq ft 5. 0 Shoreline Dr + For Sale: $22,500 + Lot Size: 6,534 sq ft
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IV. Market Analysis The sales data demonstrates: o A 0.47-acre lot sold for $15,000. « Mid-sized parcels in the 0.32-acre range sold at $35,000. « Smaller lots are listed between $15,000 and $22,500. There is no clear upward price movement from eatly to late 2025. There is no sales pattern indicating year-over-year appreciation. The Harrison Township vacant lot market is: e Stable to flat s Price-sensitive « Limited in absorption An increase from $19,200 to $19,400 implies appreciation that is not supported by transaction data. V. Uniformity Requirement Michigan assessment law requires uniformity among comparable parcels. I respectfully request disclosure of: 1. The specific 2025 sales used to justify the 2026 increase. 2. The land value table applied to this parcel. 3. Confirmation that similarly sized vacant parcels did not receive inconsistent upward adjustments.
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+ No utility expansion. + No infrastructure upgrades. » No change in legal use. Absent market appreciation or property enhancement, there is no factual basis for an increase. VII. Requested Relief Based on verified Harrison Township market data, I respectfully request: 1. The 2026 assessed value be reduced to the 2025 level of $16,335 which I will expressedly consent to accept based on writing this appeal. No further consideration or similar is required. If market evidence supports lower values (as shown in the $15,000 comparable), I respectfully request consideration of an appropriate downward adjustment to reflect actual market conditions. VIII. Conclusion The 2026 proposed assessment implies a market value inconsistent with actual Harrison Township transactions. The data shows multiple comparable lots selling at or below $20,000. « No measurable appreciation trend. » Current listings capped below $25,000. + Larger lots selling at prices inconsistent with the implied TCV. For these reasons, I respectfully request correction of the 2026 assessed valuation to reflect accurate and supportable local market evidence. Thank you for your time and consideration. Due to my military service I am mailing in this appeal since my obligation does not permit me to attend in person.
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VIIII. Appendix A Subject Property Information Parcel ID: 17-12-17-477-011 Lot Size: 0.125 acres Square Footage: 5,445 sq ft (0.125 x 43,560) 2026 Proposed Assessed Value: $19,400 Implied True Cash Value (TCV): ~$38,800 2025 Harrison Township Comparable Data (All properties located within Harrison Township only) Closed Sales (2025) Address Sale Price Lot Size (Sq Ft) Price / Sq Ft 36176 Malone St $15,000 20,473 $0.73 0 Clinton Shore Dr $33,000 3,920 $8.42 Active Listings Address List Price Lot Size (Sq Ft) Price / Sq Ft 0 Shoreline Dr ~~ $22,500 6,534 $3.44 Market Range Analysis
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The majority of similarly sized residential lots (5,000-7,000 sq ft range) cluster between $2.00 and $3.50 per square foot. Indicated Market Value of Subject (5,445 sq ft) Applying Harrison Township core market range: o At $2.00/sf — $10,890 o At $2.50/sf — $13,612 o At $3.50/sf — $19,058 Even at the upper end of the typical range ($3.50/sf), the indicated market value is approximately $19,058 which is below 2025 actual and 2026 proposed assessed value.
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