3M Realty Ventures, LLC Petitioner Vs. Township Of Boyne Valley Respondent

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

3M REALTY VENTURES, LLC,

Petitioner,

MTT Docket N0. 26-002738

Parcel ID: 15-002—320-043-00

BOYNE VALLEY TOWNSHIP,

Respondent.

EMILY D’AGOSTINI KUNATH (P59028)

Attomey for Petitioner

38700 Van Dyke Ave, Ste. 200

Sterling Heights, MI

483 12

(586) 977-8640 x 210

edagostini@dagostini.net

PROOF OF SERVICE

Lila Z. Nikollaj, being duly sworn, deposes and says that on September 23, 2026 she served a

copy of the Petition with noted docket number, Appearance and this Proof of Service relative to

the above—captioned matter upon:

Dave Skop

Boyne Valley Clerk

Boyne Valley Township Hall

2489 Railroad Street

Boyne Falls, MI 49713

Kevin Keller

Boyne Valley Assessor

Boyne Valley Township Hall

2489 Railroad Street

Boyne Falls, Ml 49713

Via certified mail, return receipt requested, with proper postage affixed thereto.

Emily Selph

Charlevoix County Equalization Director

Equalization Division

13513 Division Street

Charlevoix, MI 49720

Page 2

Julie A. Drost

Charlevoix COunty Clerk

203 Antrim St.

Charlevoix, MI 49720

Eugene Pickering

Secretary 0f the Board of Education

Boyne Falls Public School

P.O. Box 356, 01662 M-75 South

Boyne Falls, MI 49713

Rachael Eubanks

Treasurer of the State of Michigan

Michigan Department of Treasury

Lansing, Michigan 48922

Via US Postal Service

lSt class mail, with proper postage affixed thereto.

Lila z. mug

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002738

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: POS of Petition (9-23-26)

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

3M REALTY VENTURES, LLC,

Petitioner,

MTT Docket N0.

Parcel ID: 15—002-320-043-00

vs.

BOYNE VALLEY TOWNSHIP,

Respondent.

EMILY D’AGOSTINI KUNATH (P59028)

Attorney for Petitioner

38700 Van Dyke Ave, Ste. 200

Sterling Heights, MI

48312

(586) 977-8640 x 210

edagostini@dagostini.net

PETITION

NOW COMES the Petitioner, 3M REALTY VENTURES, LLC (“Petitioner”), through

its attorney, EMILY D’AGOSTINI KUNATH and for its Petition states as follows:

1.

Petitioner is a Michigan limited liability company Whose principal office is at 38700 Van

Dyke Ave., Suite 200, Sterling Heights, Michigan 483 l2.

2.

Respondent, the Boyne Valley Township (“Respondent”), levies and collects the property

taxes on the subject property.

3.

The property at issue

is located

in the Township of Boyne Valley,

State of Michigan,

with

an

address

and

parcel

identification number

as shown

below.

The

subject

property

is

presently classified as residential—improved (401) real property. Petitioner’s property exists as an

attached residential condominium.

It was

originally designed and

intended

for

single-family

condominium use.

Parcel ID N0.

Address

15-002—320-043-00

2556 Disciples Ct., Unit 43

Page 2

4.

The property

is

located

in Charlevoix County and the

school

district of Boyne

Falls

Public

School

District,

Charlevoix-Emmet

Intermediate

School

District,

and

North

Central

Michigan College.

5.

This is a 2026 real property tax matter, involving a combination of the following issues:

0

Valuation

O

6.

For the tax year 2026, Respondent determined assessed values,

state equalized values,

and taxable values as follows:

Assessment

Taxable Value

7.

properties in the area.

taxable value for 2026 should be follows.

The SEV in contention is also shown below.

9.

Petitioner hereby requests that the Tribunal reduce the assessed and state equalized value

and taxable value of the subject property as shown in the chart above in Paragraph 8, and order a

refund with interest, as provided by the Tax Tribunal Act.

Dated: July 21, 2026

Respec

ubmitted,

At

38700 Van Dyke Ave, Ste. 200

Sterling Heights, MI

48312

(586) 977—8640 x 210

edagostini@dagostini.net

Emi

D’Agostini Kunath (P59028)

rney for Petitioner

The

subject

assessments

are

excessive

and

do

not

reflect

sales

of

similar

8.

Petitioner contends that the amended true cash value, state equalized value, and

Parcel ID N0.

IE

Addressg§

2026 SEV /AV

2026 TV

15-002-320-043-00

2556 Disciples Ct., Unit 43

$ 441,200.00

$ 441,200.00

Parcel ID No.

g

Address

g;

Amendedz‘g

1x egg TCV §

Amended

SEV

Amended

TV

SEV

1n

Contention

15-002-320—043-00

2556 Disciples CL,

Unit43

$710,000.00

$ 355,000.00

$ 355,000.00

$ 86,200.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

3M Realty Ventures, LLC

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

38700 Van Dyke, Suite 200

City or Town

Sterling Heights

State

 Michigan

ZIP Code

48312

Telephone Number

5869778640

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

lnikollaj@dagostini.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Emily

M.I.

D.

Last Name

Kunath

Firm Name (if any)

N/A

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

38700 Van Dyke, Suite 200

City or Town

Sterling Heights

State

 Michigan

ZIP Code

48312

Telephone Number

5869778640

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

edagostini@dagostini.net

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2556 Disciples Court, Unit 43

Boyne Falls

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49713

Taxing Authority (City or Township)

Township Of Boyne Valley (CHARLEVOIX) 

County

Charlevoix

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Tax Bill

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

15-002-320-043-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

441200.00

Current Taxable Value as established by the Board of Review:

441200.00

What do you believe is the fair market value (also known as True Cash Value)?

710000.00

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

355000.00

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

355000.00

Fee Information

The filing fee is based on the greater of 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 $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Lila Z. Nikollaj

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26072194111126

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

3M Realty Ventures, LLC, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002738

Township Of Boyne Valley, 

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted 

docket number has been assigned to that petition. This docket number shall be noted 

on the petition and the petition shall be served within 45 days of the issuance of 

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served 

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the 

issuance of this notice evidencing the service of the petition. 

If you submitted a proof of service with the petition, you must still serve the petition and 

file a second proof of service including the docket number, pursuant to this notice. 

Failure to serve the petition and file a proof of service within 45 days of the issuance of 

the notice may result in the dismissal of this case.

Under TTR 235(1), “[t]he respondent shall file an answer or responsive motion within 28 

days after the date of service of the petition with noted docket number.” Failure to do so 

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this 

case. Further, the assignment of the docket number does not mean that the Tribunal 

has authority over the petition or that the petition complies with statutory requirements 

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: September 22, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

3M REALTY VENTURES, LLC,

Petitioner,

MTT Docket N0.

Parcel ID: 15—002-320-043-00

vs.

BOYNE VALLEY TOWNSHIP,

Respondent.

EMILY D’AGOSTINI KUNATH (P59028)

Attorney for Petitioner

38700 Van Dyke Ave, Ste. 200

Sterling Heights, MI

48312

(586) 977-8640 x 210

edagostini@dagostini.net

PETITION

NOW COMES the Petitioner, 3M REALTY VENTURES, LLC (“Petitioner”), through

its attorney, EMILY D’AGOSTINI KUNATH and for its Petition states as follows:

1.

Petitioner is a Michigan limited liability company Whose principal office is at 38700 Van

Dyke Ave., Suite 200, Sterling Heights, Michigan 483 l2.

2.

Respondent, the Boyne Valley Township (“Respondent”), levies and collects the property

taxes on the subject property.

3.

The property at issue

is located

in the Township of Boyne Valley,

State of Michigan,

with

an

address

and

parcel

identification number

as shown

below.

The

subject

property

is

presently classified as residential—improved (401) real property. Petitioner’s property exists as an

attached residential condominium.

It was

originally designed and

intended

for

single-family

condominium use.

Parcel ID N0.

Address

15-002—320-043-00

2556 Disciples Ct., Unit 43

Page 2

4.

The property

is

located

in Charlevoix County and the

school

district of Boyne

Falls

Public

School

District,

Charlevoix-Emmet

Intermediate

School

District,

and

North

Central

Michigan College.

5.

This is a 2026 real property tax matter, involving a combination of the following issues:

0

Valuation

O

6.

For the tax year 2026, Respondent determined assessed values,

state equalized values,

and taxable values as follows:

Assessment

Taxable Value

7.

properties in the area.

taxable value for 2026 should be follows.

The SEV in contention is also shown below.

9.

Petitioner hereby requests that the Tribunal reduce the assessed and state equalized value

and taxable value of the subject property as shown in the chart above in Paragraph 8, and order a

refund with interest, as provided by the Tax Tribunal Act.

Dated: July 21, 2026

Respec

ubmitted,

At

38700 Van Dyke Ave, Ste. 200

Sterling Heights, MI

48312

(586) 977—8640 x 210

edagostini@dagostini.net

Emi

D’Agostini Kunath (P59028)

rney for Petitioner

The

subject

assessments

are

excessive

and

do

not

reflect

sales

of

similar

8.

Petitioner contends that the amended true cash value, state equalized value, and

Parcel ID N0.

IE

Addressg§

2026 SEV /AV

2026 TV

15-002-320-043-00

2556 Disciples Ct., Unit 43

$ 441,200.00

$ 441,200.00

Parcel ID No.

g

Address

g;

Amendedz‘g

1x egg TCV §

Amended

SEV

Amended

TV

SEV

1n

Contention

15-002-320—043-00

2556 Disciples CL,

Unit43

$710,000.00

$ 355,000.00

$ 355,000.00

$ 86,200.00

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

3M Realty Ventures, LLC

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

38700 Van Dyke, Suite 200

City or Town

Sterling Heights

State

 Michigan

ZIP Code

48312

Telephone Number

5869778640

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

lnikollaj@dagostini.net

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Emily

M.I.

D.

Last Name

Kunath

Firm Name (if any)

N/A

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

38700 Van Dyke, Suite 200

City or Town

Sterling Heights

State

 Michigan

ZIP Code

48312

Telephone Number

5869778640

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

edagostini@dagostini.net

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

2556 Disciples Court, Unit 43

Boyne Falls

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49713

Taxing Authority (City or Township)

Township Of Boyne Valley (CHARLEVOIX) 

County

Charlevoix

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Tax Bill

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

15-002-320-043-00

Classification of Property: Real (check one)

Residential (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

441200.00

Current Taxable Value as established by the Board of Review:

441200.00

What do you believe is the fair market value (also known as True Cash Value)?

710000.00

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

355000.00

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

355000.00

Fee Information

The filing fee is based on the greater of 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 $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Lila Z. Nikollaj

Payment Information

Amount: 250

Success: True

Message: ""

Waiver Code:

Transaction Number: 26072194111126

Supporting Waiver Documents:

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.