March 10, 2026 DECISION Board of Review.pdf

Roger E Sullivan Petitioner V Township Of Franklin Respondent · 26-000576-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

03/13/2026 03:50 PM

2026 BOARD OF REVIEW DECISION

FROM

LAURA ERHART

FRANKLIN TOWNSHIP ASSESSOR

PO BOX 13

WATERSMEET, Ml 49969

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL:

SULLIVAN ROGER

21306 MAIN ST

HANCOCK MI 49930

2026 M 11

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

006-209-013-00

21306 MAIN ST

FB-9-5LOTS9, IO, 11, 12, 13, 14, 15& 16BLK9PLATOF

CONCORD C[TY. AND LOTS 9, 10, 11 & 12 BLK 9 PLAT OF

CONCORD CITY. (SPLIT FROM 006-209-005-00/COMBINED

TO 006-209-013-00)

THIS PROPERTY IS CLASSIFIED

401 (RESIDENTIAL-IMPROVED)

Thank you for attending this years March Board of Review. The Board has reviewed the infonnation you supplied and the data necessary

to compute your assessment and taxable value.

The Board has completed their review of parcel number 006-209-013-00

They have made the following determination based on the information you supplied.

Board of Review Comments

12026 ORIGINAL ASSESSED VALUE

112,353

2026 "BOARD OF REVIEW" ASSESSED VALUE

112,353

(If the above amounts are the same, no revisions have occured)

12026 ORIGINAL TAXABLE VALUE

55,013

2026 "BOARD OF REVIEW" TAXABLE VALUE

55,013

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 I, 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 2

Michigan Department of Treasury

618 (Rev. 12-25)

Petition to Board of Review

L-4035

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest

to the Board of Review, except when the property is classified as commercial rei1I. industrial real, or developmental real. You may not appeal property classification to the State

Tax Commission unless you first protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER'S AGENT

Owner's Name (Please Print or Type)

Roger E. Sullivan

Township or City

Franklin Township

County

Houghton

Petitioner's Name (If Other than Owner. Please Print or Type)

Year of Appeal

2026

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified

agricultural property exemption of the following described property:

Property Identified (Parcel code required. Property address and legal description optional.)

006-209-013-00

21306 Main Street

Hancock, Michigan 49930

Protested Item:

Assessed Value

0 Taxable Status ~lassification

(exemption)

0 Qualified Agricultural

Property Exemption

Complete this section for a protest of assessed value, including assessed value changes assodaied with exempt status and denied or late filed

personal property forms.

Assessed Value

Owner's Estimate of True Cash Value (Market Value)

$112,353

$100,000

2. 'PR :JEST.OF TAX.A

Complete this section for a protest of Taxable Value.

Reason:

D Value of Losses

D Value of Additions

D Poverty Exemption D Uncapping %

3. PR0,TEST·OF 'CL:ASSlflC11.lFION. ,.

Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance

with Section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on

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

Classification of property on this year's assessment roil

401 Residential

Classification should be (check one of the following):

[gj Agricultural

[] Industrial

D Timber Cutover

0 Utility (Personal Property Only)

0 Commercial

[] Residential

O Developmental

If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for quahfied agricultural proper-

ty, the owner may appeal this action to the March Board of Review, THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON

THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)

Percent qualified agricultural exemption granted by assessor (Enter O ii exemption

denied)

Percent qualified agricultural exemption requested by owner (Enter 100 ~ lull

exemption requested) 1 00

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

See attached document titled '2026 March Board of Review Petition (9 pages)' and attached supporting documents

listed on the last page. Supporting Documents are: 2026 Notice of Assessment, Assessor Notes, 2017, 2020 old,

2020 changed, 2025, and 2026 Property Cards, 2025 Flooding Pictures, Agricultural Affidavit, and Michigan State

Form 5076 Small Business Property Tax Exemption Claim Under MCL 211 .90.

Phone Number

03/09/2026

(906) 281-0727

Address

21306 Main Street Hancock, Michigan, 49930

Page 3

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

Petition Number

Parcel Code

---J ,<) ;). '2

M l \..

bf}(",,, - d-l)q_ 0 I ~~ - (90

1. ASSESSED VALUE

Disposition by Board of Review. The Board of Review must state the re::c:son

f.or Its a .

elow .. _

! r

___

, ____ .,

···-

. -··

Denied

D Assessed Value Changed From _

.. -·-

-·

... _

I to I

,,,.

··•··•·

,., •••·-.,.••-••.-- • ••• •• ., I

Record of Vote -

Board or three-member committee of board

Chairperson: ~Yes ONo so

Member:

· Yes ONo

\"ciN

Member:

0 Yes WNo

p C i.-

Initials

lnltlals

Reason for Board Action f-5'~6 /'--e ,-y-f-

t ::.s

{_lt)~C.4--

/1_/rfL-C-h

8,cJrl- d_

C),V fy

{ · c::...-c:.,..-) lu.-~ '1~-

If you d·sagree with the decision of the Soard or Review regarding tentative assessed value, you may appeal that decision by filing a pelitlon with the Michigan Tax Tribunal

at PO Box 30232, Lansing, Ml 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may

be appealed by May 31. Agricultural Reel, Residential Real, Ttmber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed

:-ona M!Chigal'r'l'!firl'rltmnat farm-or ;norm approvoctby tlTe Mlchtgan Tax Tribunal. Mlc11Igan Tax TribUTTal forms are available at W'.:

·:t-_i. • 1,_· f!:i11/W.,,1rth.

2. TENTATIVE TAXABLE VALUE

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

Denied

D Tentative Taxable Value Changed From

(See attached L-4035A)

Record of Vote -

Board or three-member committee of board

Chairperson:

_Yes □No m

Member:

[Rfves □No ~-\)

Member:

D Yes [y] No

,£,f' L

Initials

ln!Uals

Reason for Board Action

If you disagree with lhe decision or the Soard or Review regarding tentBtive taxable value, you may appeal that doclsion by filing a petition with the Michigan Tax Tr1bunal at

PO Box 30232, Lansing Ml 48909. Commerclal Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be

appeah3d by May 31 . Agricultural Real, Residential Real, Ttmber-Cutover Real and Agricultural Personal Property may be appealed by July 31 . The petition must be filed on

a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal fonns are available at ~\',I!.

- •.• ,•.:..;,:t:l!;!cJ!l'2,

3. CLASSIFICATION

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

oa Denied

D Classification Changed From

Record of Vote -

Board or three-member committee of board

Chairperson: [8 Yes □No s..~ Member:

Yes □No

~-.'·)~j

Member:

oves 11} No

;l/Cc_

Initials

Reason for Board Action e; 1+-~s~ ..C1a-+--r: 0 ,,,___,

I .5

e~~v-t--

u.,,,_, ..... - s

If you disagree with the decision or the, Board of Review regarding classification, you may appeal by sending Form 2167 to the State Tax Commission at PO Box 30471,

Lansing Ml 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.

CJ Exemption Request Denied

0 Exemption percent modified from

% to

Record of Vote -

Boord or three-member committee of board

Chairperson: D Yes □No

Member:

OYes □No

Member:

Yes □No

Initials

Reason for Soard Action

If you disagree with the decision or the Board of Review regarding qualified agricullural property exemption, you may appeal that decision by filing a petition with the

Michigan Tax Tribunal at PO Box 30232, Lansing Ml 48909 by July 31 . The petition must be filed on a Mlchigan Tax Tribunal form or a form approved by the Michigan Tax

Tribunal. Michigan Tax Tribunal forms are available at ~CM't..!l.\lrd.!J

. , .. :•Y•'!.ilt·

5. ADJOURNMENT

Date of Final Adjournment of Board of Review

Boaa~~e

ew ~etary Signature ~

Date

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