Groat.pdf

Laura Walton Groat, Parke Groat Petitioners V Township Of Whitefish Respondent · 26-000990-TT

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RECEIVED 

APR 16 2026 

eas?” 

MICHIGAN TAX TRIBUNAL 

\ 

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, or Non-Property tax disputes. 

Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a capy 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, 

[LAN 

Last Name/Company Name 

Fae.Ke d Lavra 

GROAT 

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

bo Box 234 

City 

or Town 

State 

2IP Cade 

. 

> 

Preap se 

Mi 

42768 

Telephone Number Qo BN 492-2393 

Email Address (do not enter unless you want MTT to send all correspondence via smail) 

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact information 

| 

First Name 

ml. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter untess you want MTT to send all correspondence via email) 

Section 3: Subject Pr operty information susetwe multiple parcel form for additional, contiguous parcels. 

How many parcels are you 

H you are appealing mora than one parcel, are they contiguous or adjoining? 

appealing? 

[1 ves* 

[1 no 

\ 

. 

**f No, you must file separate appeals for each parce! 

Property Address (No., Street) 

5 2. A, 

PE 

oN M123 

City or Town 

County 

State 

ZIP Code 

Farapise 

CripPew 

MU 

| 

4978

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check ali that appiy) 

JX True Gash and Taxable Value AND AS SES55€D VA LUE 

[J Taxable Value Only (calculation) 

[J Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

“see ATrAcHmenT” 

Section 6: Jurisdictional Issues 

Did you protest the assessment at a Board of Review (BOR)? [R.Yes 

[I No 

If Yes, check which BOR you attended: A March 

[1 ouy 

[J pecember 

if No, please check the applicable reason(s): 

[7 Not required to attend 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 6) 

Appealing within 35 days of State Tax Commission Order 

Appealing within 35 days of receipt of Notica of Uncapping 

[1 other 

if you checked “other” above, explain:

Seeriod 5 ExPurin THe Reason Fok THis APPEAL 

We're appealing the assessed value going from $44,500. in 2025 to $72,500. 

in 2026, that's 

an increase of $27,700. 

We bought the property in 2020 for $55,000. We were led to believe that the assessed value 

would be no higher than half the sellable value of the property. 

If that is the case, the assessed value being raised to $72,500. means we should be able to 

sell it for $145,000. which we do not agree with. This parcel is 90 feet wide at the road and 

112 feet wide at the lake by the description. 

When we bought it and had it surveyed, the surveyor said due to erosion the northeast 

corner was actually 15 to 20 feet into the lake. We bought this lot to keep the erosion from 

damaging our homestead lot to the south so we could extend our existing breakwall. 

Since whitefish Township requires a width of 100 foot minimum to build on we feel this lot 

should be valued at $90,000. max with an assessed value of $45,000. max.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information “Use the multiple parcel form for additional, contiguous parcels. 

Parcel Number: 

016-153 ~p39 - 230 

Classification of Property: 

Real] 

Personal] (check one} 

Agricultural [1 Commercial 

[J 

industrial 

[1 

Restaentia) JR. Timber-Cutover [J 

Developmental [J 

Utility 

[1 {check one) 

Assessed Value (also known ae State Equalized Value) established | Taxable Valus established | by the Board of Review: 

B, 

d 

= 

by the Board 

of Review: 

“12,500 oe 

46, 09 == 

What do you believe is the fair markel value {also known as true cash value)? 

Q0, vo ** 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the laxable value? {cannot excead 

valtie by .5) 

45 00g 2 

assessed value) 

45, 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? 

IX ves 

[mn] No 

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 parce! with the highest State Equalized Value or Taxable Vals 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 Hing 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 

$2560.00 

* Plus $25.00 for each additional parcel, as indicated above. 

if the propertly is 

NOT residential properly 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 

Petitioner or Bylo 

y/Authoy 2 

£ epreseplative’s Signature: 

J 

w 

2A 

d nua (UN (51a57— 

L 

[Za

03/24/2026 

03:30 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

WHITEFISH TOWNSHIP 

"ASSESSOR TINA M FULLER 

17165 S DEER RUN RD 

KINROSS, MI 49752 

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

‘| 

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional): 

GROAT PARKE G 

’ 

016-153-039-30 

5240 

N M123 

WALTON GROAT LAURA § 

. 

PO BOX 234 

SEC 3T48N R6W PART OF GOVT LOTS 3 & 4 COMAT S 1/4 

PARADISE, MI 49768-0234 

COR SD SEC TH S 88 DEG 47' 46" 

E ALG S LINE SD SEC 

EE 

Jes 

SER 

- 

. 

FU 

1421.03 FT'TO PT ON CONSTRUCTION 

C/LM-123 THN 8 

DEG 43' 16" 

W ALG SD G/L 65.03 FT TH N 5 DEG 54' 12" W 

ALG SD C/L 1167.32 FT TO POB TH CON N5 DEG 54' 12" W 

ALG SD C/1.90.7 

FT TH N 86 DEG 29' 01" E 260.29 FT TO PT * 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

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

~—oreompute yourassessient and iaxable value, —— 

ha 

The Board has completed their review of parcel number 016-153-039-30 

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

Board of Review Comments 

REASON: ASSESSED VALUE INCREASED 61.8% WHY? 

DISCUSSION: CURRENT ASSESSMENT REFLECTS CURRENT MARKET VALUE OF WATERFRONT. 

MOTION BY ERICKSON TO MAKE NO CHANGE/ DENY 

VOTE ALL AYES 

MOTION CARRIED 

{2026 ORIGINAL ASSESSED VALUE 

72,500 

| 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

72,500 

| 

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

2026 

ORIGINAL TAXABLE VALUE 

46,009 

i 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

46,009 

2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

100.0000 

Please feel free to contact-the.ussesserat-the address listed-above-or 

call if-you have any questions, oe 

me 

"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.htm!

The 

2026 Inflation rate Multiplier is: 1.027 

0 a 

gy 

of Trossu 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is isstied under the authority of Public 

Act 208 of 1893, Sec. 211,24c and Sec.211.34c, as amended. This is a model 

it notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

WHITEFISH TOWNSHIP 

PARCEL NUMBER: 

016-153-039-30 

ASSESSOR TINAM FULLER 

. 

' 

17165 S DEER RUN RD 

PROPERTY ADDRESS: 

KINROSS, MI 49752 

5240N M123 

Paradise, Ml 49768 

SCHOOL DISTRICT CODE: 

17160 

OWNER'S NAME AND ADDRESSIPERSON NAMED ON ASSESSMENT ROLL: 

pn 

EXEMPTIONS 

*AEESVELSAUTONS-DICIT 49719 

T2 

PL 

HEH 

% Exempt 

As "Homeowners Principal Residence™ 

100.0000% 

GRORT PARKE G 

& LAURA S WALTON GROAT 

% Exempt 

As “Qualified Agricultural Property”: 

0% 

DARADIGE, MI 40768-0234 

9% Exempt 

As "MBT Industrial Personal": 

0% 

LEER TRE TS RTL 

BR ET 

% Exempt 

As "MBT Commercial Personal: 

0% 

Exempt As "Disabled Veteran or 

Surviving Spouse” 

[1 Yes 

&] No 

Exempt 

As "Qualified Forest Property" 

[1 Yes 

[XI No 

Exempt 

As "Development Property™ 

[Yes 

[X No 

LEGAL DESCRIPTION: 

._.... 

_. 

__ 

- 

961/410 83 ADD 425/214 

87 SPL 623/719 517/640 220G 564/331 646/332 686/612 

SEC 3T48N R6W PART OF GOVT LOTS 3 & 4 

COMAT 

S 1/4 COR SD SEC TH S 88 DEG 47° 46" 

E ALG S LINE SD SEG 1421.03 FT TO PT ON CONSTRUCTION CAL M-123 THN 8 

ACCORDING TO MCL 211.34¢c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION 

402 

Residentiat 

The change In taxable value will increase/decrease 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

ga] 

VAR 

AMOUNT VER 

FRIOR YEAR 

TO 

1. TAXABLE VALUE: 

44,800 

46,009 

1,209 

2. ASSESSED VALUE: 

00 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

; 

4. STATE EQUALIZED VALUE (SEV): 

44,800 

72,500 

27,700 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2026 THAT RESULTED IN A TAXABLE VALUE UNGAPPING? 

[Yes [XI No 

6. Assessor Change Reason(s): 

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

Name: 

Telephone Number: 

Email Address: 

TINA FULLER 

(906) 360-9055 

WHITEFISHTWPASSESSOR@GMAIL.COM 

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

2026 WHITEFISH TOWNSHIP BOARD OF REVIEW WILL MEET AT THE WHITEFISH TWP HALL AT 70

Michigan Depariment of Treasury 

618 (Rov. 11-12) 

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 

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

TOBE COMPLETED BY OWNER OR OWNER'S AGENT 

Ownedgtyame (Please Print 

ACRE oF LAURA GRAAT 

Township or City 

WHITE Eised 

County 0d 

PPEWA 

The undersigned protests the assessed value andlor the tentative taxable value andlor the property classification andor the qualified 

agricultural property exemption 

of the following described property: 

Properly identified (Parcel code required. Property address & tegal description optional) 

1-016-153-3932 

Petitioner's Name (if Other than Owner. Please Printor Type) 

Protested Item 

assessed Value 

[| Tentative Taxable Value 

[J Classification 

["} Qualified Agricultural 

Property 

Exemption 

1. PROTEST OF ASSESSMENT 

perty 

P 

(Complete this section for 

a protest of assessed value and/or tentative taxable value) 

Assessed 

unt 

Owner's 

Estimate of True Ca 

“12.500 el 

az —o FrK 

Tentative Taxable Value 

Year 20620, 

2. PROTEST OF CLASSIFICATION 

(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 agricuttural property.) 

Classification of propery 

an this year's assessment roll 

Classification should be (check one of the following): 

[] Agricutturat 

["] Industria 

[1 Timber Cutover 

[1] utility (Personal Property Only) 

[] commercial 

["] Residentiat 

[1 Developmentat 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if the assessor 

has denied or changed the percentage of the exemption from the 18 mills of local school aperating tax for qualified agricultura) 

property, 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 agricuftural exemption granted by assessor {Enter § if exemption 

Percent qualified agricuffural exemption requested by owner (Enter 100 if full 

denied) 

exemption requested) 

4. REASON FOR PROTEST 

. 

State reason(s) 

for protest of assessed value andfor the tentative taxable value andlor classification and/or qualified agriculfural property exemption 

Assessed Vag ju 2028 was A4300F Fooosed 2020 Assessed AE 1s 

12506 wah 15 A 

@ 1.80 AICRIASE, WHAT IS JHE CHS op Ths 

IVER EASE

EE 

~ 

Retail 

U.S. POSTAGE

Fo.Bax 234- 

i 

CRAY 

FCM LETTER 

Faravise Mt. 

PARADISE, M

i 

APR 13, 2026

wes 

en 

cor 

48908 

$1.07 

. RDC99 

$2324P5024

Mer 1nd Tax TRIBUrAL 

fo. Bax 300137 

Lansing , Mu, 42909 

Received 

APR 16 

2026 

LARA 

BEET 

ET TEESE 

gfe 

eds fes Ede oH 

ppg yp ef

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