24-003581.pdf
Stephen C Zimmerman, Petitioner V Township Of Holmes, Respondent · 24-003581-TT
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MI Tax Tribunal Exception to Proposed Opinion and Judgement RECEIVED P- NOV 2 6 2025 From: Stephen C Zimmerman, Petitioner TAX TRIBUNAL Docket Number 24-003581-TT MICHIGAN October 31, 2025 I'm grateful that you could provide sections of law and perhaps some semblance of calculations in this matter. | was not provided any clear law or formula by Holmes Township Board of Review nor its original assessor nor subsequent assessor since the beginning of this disagreement. 1 am still in strong belief that my property’s 2023 taxable value was uncapped. Further, | am being punished by Holmes Township Assessor(s) for their incorrect assessment of buildings on the subject property prior to my purchase. | believe that the 2024 taxable value for just the land can be calculated by lawful application and using proper formulas to determine the taxable value of the land. There is law that indicates that agricultural land taxable value shall remain the taxable value before any transfer occurred. Please refer to MCL 211.27a(8). This section of law indicates that the local tax collecting unit must revise the taxable value as if there had been no transfer of ownership. The revision of the taxable value on this agricultural land was not completed to this section of law. In your summary of evidence, it is stated that the “Capped Taxable Value” of my property is $85,152. | have not seen any calculation nor any reference to law that this “capped taxable value” is accurate nor even acceptable. How does this number lawfully arrive? | deserve an explanation of how this “Capped Taxable Value” is determined. The total 2023 taxable value of my property, which erroneously included buildings, was $140,498. If $85,152 is the capped value for the land, that would mean that the building’s taxable value was $55,346. This is completely inaccurate when comparing the assessors Valuation Report of the S.E.V. of the buildings separate from the land. The capped taxable value is a very disproportionate value for both assets especially when the S.E.V. is disclosed on
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the assessor cards for 2024. | contest that the $85,152 of capped value for the land is very inaccurate. The assessor proclaims that the 2024 S.E.V. for the buildings is $185,100. The assessor proclaims that the 2024 S.E.V. of my property (land) is $76,000. | believe a different “Adjustment” needs to occur on the assessor's valuation report. The “Adjustment” of $56,356 must be a lawful inclusion on this report because it is allowed as evidence in this case. If that adjustment is lawful, it should be allowed to be in proper apportionment to the S.E.V. to T.V. relationship. The $76,000 S.E.V. of land is 29.1% of the total S.E.V. of the total assessment including buildings, ($76,000 + $185,100). The capped value of the land should be 29.1% of the $140,498. The “adjustment” on the assessor's valuation report should be $99,613. The result would be a lawfully corrected 2024 taxable value of $40,885. This number is less than the $76,000 S.E.V. and MCL 211.27a(2) is completely followed. While you reference that | sustained no lawful “losses” to allow a proper calculation of taxable value, the Valuation Report does allow for “Adjustment” when there are inaccuracies in prior assessments. This property should have a different “Capped Taxable Value” and | believe that my calculation lawfully accomplishes that. If my calculation is not valid, then each time an assessment is inaccurate, like what happened to my property, the taxable value will uncap. Thank you for locating the answer to why the “Capped Taxable Value” is $85,152. Also thank you for allowing my calculation for “Capped Taxable Value” to be lawfully valid and reconsider your decision and POJ. Respectfully, ~ ~~ = AQ Stephen C. Zimme
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oi i STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR Slepheno Ammen MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 24-003581-TT Holmes Township; Brent Desjarlais - Assessor i Respondent(s) PROOF OF SERVICE Stephen C Zimmerman states that on November 18, 2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Exception to POJ relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Brent Desjarlais bpsassessing@gmail.com 1800 16th Avenue Menominee, MI 49858 dope CZ / [Signature of person lis serving/mailing copy] Stephen C Zimmerman [Print/type name of person serving/mailing copy]
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. | 7650.000.00.0.06.0 Ww Steve Zimmerman AC 6283 F Rd . Bark River, MI 4080 A [ KINGSFORD MI 498 A] — 09-9.0'0-09-9.0-6.6 OF 20 NOV 2025 AM1 L 17.75% LY 3 gp = 3 2 > 8 < > ~ 0 3 8 MI Tax Tribunal Po Bex 30232 Lansing, M[ 48909