Cross.pdf
Denise L Cross, Petitioner V City Of East Tawas, Respondent · 25-003730-TT
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Page 1
RECEIVED SEP 2 92025 Hoa - 1h ! HTGAN TAX TRIBUN/ STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.1 Last Name/Company Name Denise L Cross Mailing Address (No., Street, P.O. Box or Rural Route) 708 E. Bay St. Unit 3 City or Town State ZIP Code East Tawas Mi 48730 Telephone Number 248-802-7956 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) DLCROSSCPA@COMCAST.NET Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information ] First Name Mm. 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 unless you want MTT to send all correspondence via email) Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you Yes* No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. 1 **If no, you must file separate appeals for each non-contiguous or nen-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property's address] 708 E. Bay St. Unit 3 East Tawas, Ml 48730
Page 2
STATE OF MICHIGAN GOVERNOR LANSING Section 4: Issues Being Appealed (check all that apply) GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA DIRECTOR True Cash and Taxable Value [0 Poverty Exemption [O Taxable Value Only (calculation) [O Disabled Veterans Exemption [J uncapping of Taxable Value O Eligible Manufacturing Personal Property (ESA) Exemption from Taxation (other than the denial of a Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal See Attached Section 6: Jurisdictional Issues Year(s) you are appealing: 2023, 2024, 2025 Did you protest the assessment at a Board of Review (BOR)? Yes [i] No If Yes, check which BOR you attended AND attach the BOR decision: March O July O December If No, check the applicable reason(s): Not required to attend O Assessment Change Notice was not received by Petitioner Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 5) [mi] Appealing within 36 days of State Tax Commission Order
Page 3
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 Identification Number: 121-H30-000-003-00 Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Devsfopmental WaT (check one) % Current Assessed Value (also known as State Equalized Value) as established by the BOR: 232,300 Current Taxable Value as established by the BOR: 228,400 What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Value. Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: 121-H30-000-003-00 Current Classification of Property as established by Board of Review: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property's classification? Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Wid (check one) I [] If improved property, how Is the property currently being used? If improved property, for what use was the property designed?
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes [J No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 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 $600,000.00 $300.00 If your 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 your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *required / y Patitiol rorAttornay/Authori presentative’s Signature: 5 1 ) w [QL FE an 1/80/20: R zd =
Page 5
cti : in the re or thi L: The City of East Tawas includes a line item on the property tax bills for garbage disposal which | pay every year with my property tax bill. | own a single-family residential Condominium with no commercial activity. East Tawas picked up and disposed of my garbage in my Condominium complex for approximately 18 years. East Tawas changed garbage providers in 2023 and now continues to refuse to pick up and dispose of the garbage in our complex of 10 attached single family residential homes. | now must pay for garbage services twice. Once through East Tawas on my property tax bill and secondly now through the Homeowners Association (HOA). | am on the HOA board and our bookkeeping company can attest that for the last 18 years they have never had to pay anyone for garbage services for our complex until 2023 when things changed with garbage services from East Tawas. Our property is classed as residential as indicated on our property tax bills (see attached for 2023, 2024 and 2025). The City of East Tawas offers curbside garbage collection to all residential East Tawas taxpayers except for our Condominium complex of 10 homeowners. We have discussed this issue with City Council and they have had many excuses for not picking up our garbage yet they provide these services to other commercial and condominium complexes. This places an undue burden on myself and others by having to pay twice for the same service yet for 18 years we were provided with the service. Our Condominium complex faces the main road and can place trash containers curbside the same as other residential and condominium complexes along the main road who receive such services by East Tawas. | am requesting either the garbage services be provided by East Tawas or relief from the line item on my property tax bills for garbage services under PA 298 as stated on the attached property tax bills from 2023, 2024 and 2025: 2023 312.93 2024 345.94 2025 356.66 Total 1,015.53
Page 6
CROSS, DENISE I, CITY OF EAST TAWAS 2023 Summer 121-H30-000-003-0¢ MESSAGE To TAXPAYER OFFICE HOURS: MONDAY - FRIDAY 9Al This tax Pay by mail to: PAYMENT INFORMATION is due by: 09/15/2023 CITY OF EAST TAWAS DEFERRED UNTIL THE WINTER TAX COLLECTION AND MUST BE RENEWED 760 NEWMAN STREET ON AN ANNUAL BASIS, PLEASE CONTACT CITY HALL BEFORE SEPTEMBER EAST Tawas m1 48730 15,2023 FOR MORE INFORMATION, TAX DETAIL I TION PROPERTY INFORMA Taxable Value: 135,762 RESIDENTIAL CoNDoM Property paar To: State Equalized Value: 185,900 class: 497 708 EBAY S17 UNIT 3 PRE/MBT 100.0000 7.1 pp. EAST TAWAS, MI 48730 Bill # Mortgage Co: "DESCRIPTION MILLAGE AMOUNT Prop #: er Th pa) Sebuosis TAWAS AREA SCH CO OPERATING 91056 530.89 Prop Addr: 708 £ pa S.E.T. 6.00000 814.57 Legal Description: © | TAS OPERATING 18.00000 EXEMPT HARBOR PLACE CONDOMINIUMS 10 THE CITY OF EAST Tawas TAS DEBT RET 1.00000 135.76 UNIT NO. 3 #+ 1y 7.1 pp. PROJECT SPLIT ON 01/15/2007 TAS SINK FUND 0.49630 ! FROM 121 M10 000 010 00; CITY OPERATING 15.53370 GARBAGE /REFUSE 2.30500 MOSQUITO CONTROL 0.38550 . Total Tax 47.63100 4,022.73 Administration Fee 40.22 TOTAL AMOUNT DUE 4,062.95 OPERATING FISCAL YEARS AR BE ADDED TO ALL UNPAID TAX Count 01/01/2023 _ 12/31/2023 Twn/Ct 10/01/2023 = 09/30/2024 School 07/01/2023 = 06/30/2024 State 10/01/2023 - 09/30/2024 Does NOT affect when the tax is due or its amount AFTER SEPTEMBER 15,2023, 1%, INTEREST PER MONTH, OR FRACTION THE REOF, WILL ES. BUSINESS PERSONAL PROPERTY TAXES MUST BEPAID BY SEPTEMBER 15,2023, Please detach bottom along dotted line and return with payment. Ke Mortgage Co: PLEASE RETURN Pp th e@ top portion for your records. THIS PORTION WITH PAYMENT Pay this tax to: CITY OF EAST Tawas 760 NEWMAN STREET EAST TAWAS MI 48730 After This tax is due by: 09/15/2023 09/15/2023 additional interest ang fees apply Tax for Prop #:
Page 7
CROSS,
DENISE
L
CITY OF EAST TAWAS
2024
Summer
121-H30-000-003-00
3
MESSAGE TO TAXPAYER
2
OFFICE HOURS: MONDAY - FRIDAY
9 AMTO4 PM - COUNCIL MEETINGS:
ARE HELD THE 1ST AND 3RD MONDAYS OF EACH MONTH AT 7:00 PMAT
CITY HALL.
- TAXES FOR VETERANS OR QUALIFYING SENIORS MAY BE
DEFERRED UNTIL THE WINTER TAX COLLECTION AND MUST BE RENEWED
ON AN ANNUAL BASIS. PLEASE CONTACT CITY HALL BEFORE SEPTEMBER
16,2024 FOR MORE INFORMATION.
~
PAYMENT INFORMATION
This tax is due by:
09/16/2024
CITY
OF EAST TAWAS .
760 NEWMAN STREET
EAST TAWAS
MI
48730
Pay by mail
to:
FROM 121 M10 000 010
00;
1pY.
OPERATING
PA<298—.
UITO CONTROL
PROPERTY INFORMATION
TAX DETAIL
;
p
ty
A
4d To:
Taxable Value:
142,550
RESIDENTIAL CONDOM
a) its
03
State Equalized Value:
228,400
Class: 407
RSS
BAY ST UNIT
3
PRE/MBT $:
100.0000
T.I.F.A.
EAST TAWAS,
MI 48730
Bill
#
Mortgage Co:
:
fs ibengs- 005500
Ld
DESCRIPTION
MILLAGE
AMOUNT
BD
ThE AY =F GID
3 chool: TAWAS AREA SCH |
co opmRATING
5.20000
741.26
op
eral
03
§.E.T.
6.00000
855.30
Legal Description:
TAS OPERATING
18700000
EXEMPT
HARBOR PLACE CONDOMINIUMS
TO THE CITY OF EAST TAWAS.
|. TAS. DEBT RET
:
.0.92000
131.14
| NIT NO..3_%#_TN.T.I.F.A. PROJECT SPLIT ON 01/15/2007 TAS. SINK END -——
BSR
C1
Die
ER
[bs {ee
15.49740
2,
20935
2.42680
345.94
0.30000
42.76~
48.83800
Total Tax
4,395.94
Administration Fee
43.95
TOTAL AMOUNT DUE
4,439.89
OPERATING FISCAL YEARS
The taxes
on bill will be used for governmental
operations
for the following fiscal year(s):
County:
01/01/2024
Tun/Cty:
10/01/2024
=
09730/2025
School:
07/0172024
-
06/30/2025
State:
10/01/2024
-
09/30/2025
Does NOT affect when the tax is due
or its amount
AFTER SEPTEMBER 16,2024, 1% INTEREST PER MONTH, OR FRACTION THEREOF, WILL
BE ADDED TO ALL UNPAID TAXES.
BUSINESS PERSONAL PROPERTY TAXES MUST BE PAID BY SEPTEMBER 16,2024.
e detach bottom along dott:
line and return with
ent.
Keep the top portion for your records.
Mortgage: Co:
PLEASE RETURN THIS PORTION WITH PAYMENT
Pay this tax to:
This tax is due by: 09/16/2024
After
09/16/2024
additional interest and fees apply
CITY OF EAST TAWAS
760 NEWMAN STREET
EAST TAWAS
MI
48730
2024
Summer
Tax
for Prop
#:
121-H30-000-003-00Page 8
CROSS, DENISE L CITY OF EAST TAWAS 2025 Summer 121-H30-000-003-00 MESSAGE TO TAXPAYER OFFICE HOURS: MONDAY - FRIDAY 9AMTO 4PM COUNCIL MEETINGS ARE HELD THE 1ST AND 3RD MONDAYS OF EACH MONTH AT 7:00 PM AT CITY HALL. . TAXES FOR VETERANS OR QUALIFYING SENIORS MAY. BE DEFERRED UNTIL THE WINTER TAX COLLECTION AND MUST BE RENEWED ON AN ANNUAL BASIS. PLEASE CONTACT CITY HALL BEFORE SEPTEMBER 15,2025 FOR MORE INFORMATION. PAYMENT INFORMATION This tax is due by: = 09/15/2025 CITY OF EAST TAWAS 760 NEWMAN STREET EAST TAWAS MI 48730 Pay by mail to: TAX DETAIL PROPERTY INFORMATION Taxable. Vall 146,969 RESIDENTIAL CONDOM . A axable Value: Property Denise n To: State Equalized Value: 226,700 Class: 407 i 5 BAY Thi 3 PRE/MBT %: 100.0000. T,I.F.A. EAST TAWAS, MI T5730 Bill # Mortgage Co: DESCRIPTION MILLAGE AMO Prop #: 121-H30-000-003-00 School: TAWAS AREA SCH Dhoh Adis: 06 B BAL BP GRE 3 CO OPERATING 5.30000 778.93 Pp asl S.E.T. 6.00000 881.81 Legal Description: TAS OPERATING 18.00000 EXEMPT HARBOR PLACE CONDOMINIUMS TO THE CITY OF EAST TAWAS TAS DEBT RET 0.85000 124,92 UNIT NO; 3 ** IN T.I.F.A. PROJECT TAS SINK FUND 0.48890 71.85 SPLIT ON 01715/2007 FROM 121 M10 000 010 007 =~ ~~ | ci ERATING 15.49740 2127083 | 2 , 2.42680 356.66 > M TTO CONTROL 0.26200 38% , Total Tax 48.82510 4,530.30 Administration Fee 45.30 TOTAL AMOUNT DUE 4,575.60 OPERATING FISCAL YEARS The taxes on bill will be used for governmental operations for the: following fiscal year(s): County: 01/01/2025 _ 12/31/2025 Twn/Cty: 10/01/2025 - 09/30/2026 School: 07/01/2025 - 06/30/2026 State: 10/01/2025 —- 09/30/2026 AFTER SEPTEMBER 15, 2025, 1% INTEREST PER MONTH, OR FRACTION THEREOF, WILL BE ADDED TO ALL UNPAID TAXES. BUSINESS PERSONAL PROPERTY TAXES MUST BE PAID BY SEPTEMBER 15, 2025. Does NOT affect when the tax is due or its amount Mortgage Co: PLEASE RETURN THIS PORTION WITH PAYMENT Pay this tax to: CITY OF EAST TAWAS This tax is due by: 09/15/2025 After 09/15/2025 additional interest and fees apply 760 NEWMAN STREET EAST TAWAS MI 48730 121-H30~000~003-00 2025 Summer Tax for Prop #:
Page 9
03/25/2024 03: 3 2024 BOARD OF REVIEW DECISION FROM Assessing Department City of East Tawas PO Box 25 Rogers City, Mi 49779 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): CROSS, DENISE L Sr fd Lad 121-H30-000-003-00 708 E BAY ST UNIT 3 EAST TAWAS MI 48730 HARBOR PLACE CONDOMINIUMS TO THE CITY OF EAST TAWAS UNIT NO. 3 ** IN T.L.F.A. PROJECT SPLIT ON 01/15/2007 FROM 121 M10 000 010 00; THIS PROPERTY IS CLASSIFIED 407 (RESIDENTIAL CONDOMINIUM 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 121-H30-000-003-00 They have made the following determination based on the information you supplied. Board of Review Comments Lowered value, 3 baths not 3.5Denied classification, zoning rather than classification [2024 ORIGINAL ASSESSED VALUE 232,300 | [2024 "BOARD OF REVIEW" ASSESSED VALUE 228,400 | (If the above amounts are the same, no revisions have occured) 2024 ORIGINAL TAXABLE VALUE 142,550 2024 "BOARD OF REVIEW" TAXABLE VALUE 142,550 2024 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. If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax Tribunal, by submitting a petition (available on their website at http://www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property. Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their
Page 10
recon ove 1, of [reer 4 Men pagent TY HARE 2024 aos rd of Review Initials: St 2 dees i, Postmark: sacri i Trtary, however you may not appeal to the Michigan Tax Tribunal sued under the authority of P.A. 206 of 1803; 2 Lie epi toib dias A first protest to the Board of Review. TO BE COMPLETED BY OWNER OR OWNER'S AGENT ; SET EE Pa ci 5 or) Ray my we Print RIE Petitioner's Name. (If Other than Owner. Please. PrintorType) . ._.. ..... .... . TOBE CN ro 3 ies. Es aie +4 Sind SH AER BR [oT TPR id East Tawas I0S€O The unders| bed protests the agsessed 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 requiréd. Property address & legal description optional) 121-H30-000-003 -00 Harbor Place Condominiums to the city of East Tawas Unit No. 3 ** in T.LF.A. Project Split on 1/15/2007 from 121 M10 00Q 101 00 708 E. Bay St. Unit 3 Protested|item [x] Assessed Value [| Tentative Taxable Value [] Classification [J qualified Agricuttural Property Exemption- - 1. PROTEST OF ASSESSMENT (Completg thls section fora protest of assessed value and/or tentative taxable value) Assessed Amount © |Owners Estimate of Trus Cash Value Tentative Taxable Value : Year $232,300 | $382,000 $142,550 ? 2024 2, PROTEST OF CLASSIFICATION (Complets this section for a request to change the classification. The Board of Review must make thelr decision regarding classification In accordange with action 211.340 of the Michigan Complied Laws. Tha Board of Review shall not ba 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 roll 407 Residential Condominums Classification §hould ba (check one of the following): [| Agricultural : O Industrial O Timber Cutover O Utility (Personal Property Only) [J commercial © [x] Residential [] pevelopmental 3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY. (If the a sor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural 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.) Porcant quafifibd agricultural exemption granted by asssssor (Enter 0 if exemption Percent qualified agricultural exemption requested by owner (Enter 100 If full denled) exemption requested) 4. REASON FOR PROTEST State reason(s) for protest of assessed value and/or the tentative taxable value and/or classification and/or quelified agricultural property exemption Assessment to high based on current sale and change in Bathrooms from 3.5 to 3. Additionally requesting relief from the assessed Millage of 2.305 for Garbage/Refuse service no longer provided by East Tawas, or, change In classification to 401 Residential to recelve garbage/refuse services as assessed on my property taxes.
Page 11
Form 618, Page
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIGNS: Incorporate a copy of this form and
Potton Number
(4
Parcel Coe
| 21- H.3p - opp 003 =02
the assigned number in the Board of Review minutes.
1. ASSESSED VALUE
Dispostion|by Board of
Review. The Board of Review must oom
CN |
Denjed
Assessed Value Changed From |
_9-3.7, 300
fo]
F928, 4p
L
Record of vote - Board
or fires member,
d
Chairperspn: [i/] Yes We
Member: [Fes [Ino Ca Member: [Ves
CI Ne 2
nat
Cia -3 baths,
not 3.5 dhs
Correl
ith the decision
of the
Board of Review
regarding
tentative assessed value,
you may appeal that decision by filing a petition with the
lLyoddusame sin ie
Box
30232,
1
15900.
O
4
Devsiopmental Real, Commercial Personal,
an Tax Tribunal at P.O. Box 30232, Lansing,
MI 48809. Commercial Real, Industrial Real,
bist
ol
i
May 31. Agricultural Real, Residential Real. Timber-Cutover Real and rec
Industrial Pefsonal and Utility Personal Property may be appealed by
Personal Prdperty 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 forms are available at www.michigan.govAaitrib.
2. TENTATIVE TAXABLE VALUE
Dispositior by Board of Review, The Board of Review must state the reason for its action below.
[Denied
[] Tentative Taxable Value Changed From
to
Record of vole { Board or three member committee of board
Chairperson: [_] Yes
[| No
Member: [| Yes [No
Member: [] Yes []No
Inftiats
Initials
Initials
Reason for board action
If you disagree
with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the
Michigan Tax
Tribunal at P.O. Box 30232, Lansing, MI 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal,
Industrial Pe[sonal and Utliity Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and
Agricultural
Personal Property may be appealed by July 31. The pefition must be filed on a Michigan Tax Tribunal form or a form approved by the
Michigan Tax
Tribunal. Michigan Tax Tribunal forms are avallable at www.mlchigan.govAaxtrib.
a
3. CLASSIFICATION
Don by Board of Review. The Board of Review must state the reason for its action below.
Denied
[] Classification Changed From
to
Record of vote arly
rd
Chairperson:
[Yes
[
JNo
fr
Member: [Yes [No To Member: [(fVes
[J No Lol
Reason
for board action
not dchrnabte. - zoning athe
ro. Class $i amtio
If you disagree with the decision of the Board of Review regarding
classification,
you may appeal by
sending
Form 2187 to the State Tax
C
i
at P.O. Box $0471, Lansing, Mi 48908 by June 30.
id
ve
PP
y
9
sa
Tak
Commission
4, QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition) by Board of Review. The Board of Review must state the reason for its action below.
O Exemption Request Denled
[] Exemption percent modified from
% to
%
Record of vote | Board or three member committes of board
Chairperson: [Ives [INo
Member: [J Yes [[JNo
Member: []Yes [[JNoPage 12
Michigan Department of Treasury
3128 (Rev. 11-13)
2024 Taxable Value Calculations Worksheet
Issued under authority of P.A. 206 of 1893. Filing is mandatory.
This form must be completed by the Board of Review (B of R) and made part of the Board of Review Record
whenever a change is made to an individual parcel of property which causes Taxable Value to change.
Complete Section
1
if the B of R changes Capped Value.
L-4035a
Parcel No. 121-H30-000-003-00
Petition No. _MBOR0017
SECTION 1
(See page
1{l
and 12 of STC Bulletin
2023 Final Taxable Value as set by Assessor, Board of Review or Michigan
Tax Tribunal (Enter number into column labeled "By Assessor.").....................
Amount: Of | LOSES. smiisssimmmsrimmimiiingmniiisismmmosessstssssieasesssssssassensaesssd
#3 of 1995 for formulas)
AMOUNt Of
AATIIONS .........cvuiiriiiiriiicisie esses esses esse essere
(See pages
6-11 of STC Bulletin # 3 of 1995 for formulas. IMPORTANT: See STC Bulletin No. 3 of 1997 for
change to formula for Replacement Construction).
X CPI
By Assessor
ByBofR
=
135,762
135,762
5
0
0
=
0
0
2024 Capped Value
= (2023 Taxable Value - Losses)
+ Additions
=
(
135,762
-
0
) X
1.050
+
0
-
142,650
By B of R
2024 Capped Value
=
142,550
Complete Sectjon 2 if the B of R changes Assessed Value.
SECTION 2
By Assessor
ByBofR
2024 ASSESSEA VAIUE .......coouvvarieeeeeeersse
eee esos =
232,300
228,400
2024 Tentatiye SEV
= 2024 Assessed Value X 2024 Tentative Equalization Factor
=
228,400
xX
1.000
=
228,400
By BofR
2024 Tentative SEV =
228,400
2024 Tentative| Taxable Value is the lesser of the 2024 Capped Value or the 2024 Tentative SEV.
2024 Tentative Taxable Value =
142,550Page 13
EAST HANS, H+ cfs 7 30 "Reta il, MT A200 po dora U.S. POSTAGE PAID [ = ll a EAST TAWAS, MI 48730 SEP 23, 2025 48909 $1 .36 RDC 99 $2324H504852-07 Mic then] TAX TR (BAC Gil WW. OTTAWA ST Po. HOX 302 Sel 4 LANSING, HI S909