Kane.pdf
Jeffrey T Kane Petitioner V Township Of Williamstown Respondent · 26-002299-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING RECEIVED APR 1 0 2026 MICHIGAN TAX TRIBUNAL MARLON |. 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. 1 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 default. Section 1: Petitioner’s Contact Information First Name M1. Last Name/Co.:pany Name Jeffrey TT: Kane Mailing Address (No., Street, P.O. Box or Rural Route) 5511 West Locke Road City or Town State ZIP Code Perry Mi 48872 Telephone Number 517-204-2587 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.1. Last Name John T. Kane Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) PO Box 327 City or Town State ZIP Code Williamston MI 48895 Telephone Number 51 7-204-2451 Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information “use the multiple pz- -:l form for additional, contiguous parcels. How many parcels are you appealing? one If you are appealing more than one parcel, are w:2y contiguous or adjoining? [J Yes No** **If No, you must file separate appeals for each _.arcel Property Address (No., Street) 000 North Williamston Road City or Town Williamston oon Ingham mo asses
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing (check ai that apply) True Cash and Taxable Value Taxable Value Only (calculation) [] Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal This parcel was purchased between two unrelated parties at an arm's length transaction, where the seller was not under duress or compulsion to sell. The land is virtually landlocked by the fact that road frontage along Williamston Road requires a permit from the State of Michigan EGLE to be able to install a driveway. The cost of hiring an engineer, obtaining the permit from EGLE and constructing an accessible driveway for farm machinery is estimated to be in the thousands of dollars. The Board of Review apparently did not acknowledge the real market conditions and is using a blanket uniform price per acre of vacant land for comparison. It should also be noted that the assessment card indicates that the property has ‘electricity service' which it does not. The cost of obtaining electrical utility service from DTE is expected to be in the thousands of dollars based on the conditions and experiences by others in having utility poles installed. The cost of agricultural farmland worth is based on monetary return that comes from crop production, in this case corn. Crop acres of 17 +/- times corn yield of 150 bushels per acre = 2,550 bushels times crop price $3.35= $8.542.50 gross income. The gross per acre is $502.50. Cost of production according to JFE Ag Solutions is $523.80 before land costs of rent or debt payment. See attached Exhibit 'A" This land has been signed up to continue as agricultural use and values other than for farm use, such as residential homes, should not be considered. Because of the overburden of swales, low spots and deer predation, lack of drain tile omit, roperty, it is not ‘prime’ or even average productivity, whereby the non-usable land is a negative effect on the profitability or value of the land. The classification for tax purposes says Residential Improved which is wrong and should be agricultural. No house structures or dwellings are located on the property. The true cash value is $68,000 (validated by arm's length transaction) making the taxable value $34,000. Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? BM] Yes |] No If Yes, check which BOR you attended: [# March [] July [] December If No, please check the applicable reason(s): O Not required to attend | Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 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:
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. P. | Number: oreeiumier 33-03-03-35-226-005 Classification of Property: ~~ Real Personal [J (check one) Agricultural J Commercial (J Industrial [J Residential @ Timber-Cutover (1 Developmental [J Utility [J (check one) Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review: by the Board of Review: 89 400 53,602 What do you believe is the fair market value (also known as true cash value)? $68,000 What do you believe is the assessed value? (multiply true cash What do you believe is the taxable value? (cannot exceed value by .5) $34 000 assessed value) $34,000 Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? O Yes If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 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 Value 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 $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 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 filed. Signature “required Author zed Re €4, Petitioner or Attorney/Authorized Representative’s Signature: Is! TARpay er ot: fare.” Je (<€- a] Kane mar —-
Page 4
Corn Inputs Pass Rate Cost/ Ac Chisel $15.00 Chisel $15.00 40-0-0-6 Ton $520.00 Nitrogen 180.00 $117.00 Potash Ton $438.00 Nitrogen App $8.00 11-52-0 Ton $735.00 Potash lbs/Ac 150.00 $32.85 Corn Seed /Unit $260.00 11-52-0 Ibs/Ac 125.00 $45.94 6-18-6 Starter Gal $5.25 Fertilizer Spread $8.00 Medal 2 +Explorer $40.00 Cultivator $15.00 Sprayer Pass/ Ac $10.50 . Seeds/Ac 32000.00 $104.00 Field Cultivate/ Ac $15.00 6-18-6 Gal 5.00 $26.25 Planter/ Ac $20.00 Planter $20.00 Nitrogen Pass/ AC $8.00 Residual Herb Qt 2.00 $20.00 Fertilizer Spread/ Ac $8.00 Sprayer Pass $10.50 Combine/ Ac $35.00 Combine $35.00 Crop Insurance/ Ac $17.00 Crop Insurance $17.00 Drying 20% Moisture $0.20 Drying Bu 175.00 $35.00 Interest Rate 8.0% 6 Mon: . Finance 6.00 $14.26 Amour * to Finance $356.54 Land Rent $200.00
Page 5
03/25/2026 10:59 AM 2026 BOARD OF REVIEW DECISION FROM WILLIAMSTOWN TOWNSHIP 4990 N ZIMMER ROAD WILLIAMSTON, MI 48895 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: . PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 33-03-03-35-226-005 ~~ N WILLIAMSTON RD KANE JEFFREY T REVISE DESCRIPTION 33 03 03 35 22 005 FOR 2026 33 03 03 5511 WLOCKE RD 35226 005 BOND N WILLIAMSTON RD VAC WILLIAMSTON PERRY, MI 48872 48895 33230 (WMS 35-1) PART OF NE1/4 OF SEC 35 TAN R1E DESC AS: BEG AT NE COR OF SD SEC 35; -S02D 15° 57"E 841.5 FT ALNG E SEC LN; -N88D 39° 27”W 457.88 FT PLL WITH N SEC LN; -S02D 15’ 57”E 473.53 FT TO NW COR OF L THIS PROPERTY IS CLASSIFIED 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 33-03-03-35-226-005 They have made the following determination based on the information you supplied. Board of Review Comments THE ASSESSED AND TAXABLE VALUES ARE CALULATED CORRECTLY. [2026 ORIGINAL ASSESSED VALUE 89,400 [2026 "BOARD OF REVIEW" ASSESSED VALUE 89,400 (If the above amounts are the same, no revisions have occured) [2026 ORIGINAL TAXABLE VALUE 53,602 [2026 "BOARD OF REVIEW" TAXABLE VALUE 53,602 [2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel free 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://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
Page 6
KANE P.O. Box 327 2346 E. Grand River Road se