Barbara Weber Petitioner Vs. Township Of Leelanau Respondent

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

Barbara Weber,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002311

Township Of Leelanau,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

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

Page 2

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

Barbara Weber,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002311

Township Of Leelanau,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

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

RECEIVED 

JUL 28 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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 copy 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 

M.1. 

Last Name/Company Name 

Barbara 

G 

Weber 

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

603 S. Shore Drive 

City or Town 

State 

ZIP Code 

Northport 

Mi 

48103 

Telephone Number 

3 4 -386-9285 

Email Address (do not enter unless you want MTT to send all correspondence via email} 

bgweber2@gmail.com 

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

First Name 

[LX% 

Last Name 

Matthew 

D 

Weber 

Firm Name {if any) 

Mailing Address (No., Street, .0. Box or Rural Route) 

4 Lois Ct. 

City or Town 

State 

ZIP Code 

Ann Arbor 

MI 

48103 

Telephone Number 

3p 

£91.1132 

Email Address (do not enter unless you want MTT to send ail correspondence via email) 

matweber@umich.edu 

Section 3; Subject Property Information *use the muitiple parce! form for additional, contiguous parcels. 

How many parcels are you 

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

appealing? 

WM Yes 

No** 

2 

**1f No, you must file separate appeals for each parcel 

Property Address {No., Street) 

603 S. Shore Drive

Page 2

i 

gare? 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Value 

[J Taxable Value Only (calculation) 

[| Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Petitioner appeals the 2026 assessed and taxable valuations of Parcels 042-103-013-40 and 042-103-014-00, Leelanau Township, 

Leelanau County, on two grounds: (1) the assessed values remain unsupported by the local market even after partial correction by 

the March Board of Review, and (2) the Township's failure to provide timely notice deprived Petitioner of a meaningful opportunity to 

prepare for and be heard at that hearing. 

1. Unwarranted Increase in Assessed Value 

For 2026, the Assessor increased the assessed value of Parcel 013-40 from $72,300 to $604,500 (a 736% increase) and Parcel 

014-00 from $87,200 to $461,200 (over 400%), with no change in use, zoning, or physical condition of either parcel. At the March 

11, 2026 hearing, the Assessor admitted that a 150% "waterfront influence" multiplier had been applied to both parcels despite both 

being classified Non-Waterfront on the Township's own land table, and the Board reduced the assessed values to $403,000 and 

$307,450, respectively, by removing that multiplier. The underlying base land rates, however — $38,352 per acre for Parcel 013-40 

and $51,114 per acre for Parcel 014-00, applied to contiguous, materially identical, unimproved acreage under the same ownership 

-— remain inconsistent with each other and roughty four to five times higher than verified 2024 - 2025 sales of comparable 

non-waterfront acreage in the immediate area ($9,933 - $10,842 per acre). Petitioner requests that the Tribunal determine True 

Cash Value and Assessed Value based on this comparable-sales

Page 3

STATE

Page 4

S

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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 

Barbara Weber, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002311 

 

Leelanau Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO TRANSFER CASE 

FROM THE ENTIRE TRIBUNAL TO THE SMALL CLAIMS DIVISION 

 

On July 10, 2026, Petitioner filed a motion requesting transfer of this case from the 

Entire Tribunal to the Small Claims division. 

 

Respondent has not filed a response to the motion.1 

 

The Tribunal has considered the motion and the case file and finds that it “may, upon 

motion, transfer a contested case pending in the entire tribunal to the small claims 

division.”2 The amounts in contention for this appeal fall within the jurisdictional limits of 

the Small Claims Division,3 and Respondent will not be prejudiced by the transfer due to 

the early stage of this case. Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Transfer this case from the Entire Tribunal 

to the Small Claims Division is GRANTED. 

IT IS FURTHER ORDERED that Petitioner shall submit an amended petition within 14 

days of this order. The amended petition shall be on the proper Tribunal Small Claims 

valuation petition form as well as the Small Claims multiple parcel attachment form. 

 

Entered: September 10, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

 

 

 

 

 

1 Petitioner did not submit proof of service of the motion upon Respondent. However, because the motion 

was filed prior to Respondent’s appearance in this case, the Tribunal waives the proof of service 

requirement. Further, election of the Small Claims division, when permitted by statute, is within 

Petitioner’s discretion. 

2 TTR 237(5). 

3 MCL 205.762.

Page 2

MTT Docket No. 26-002311 

Page 2 of 2 

 

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

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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: 

Individual 

Local Unit of Government

First Name

Barbara

M.I.

Last Name/Company Name

Weber

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

603 S. Shore Dr.

City or Town

Northport

State

Michigan

ZIP Code

49670

Telephone Number

2313869285

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

bgweber2@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Matthew

M.I.

D.

Last Name

Weber

Firm Name (if any)

Matthew D. Weber

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

4 Lois Ct.

City or Town

Ann Arbor

State

Michigan

ZIP Code

48103

Telephone Number

734-621-1132

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

matweber@umich.edu

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

603 S. Shore Drive

Northport

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49670

Taxing Authority (City or Township)

County Of Leelanau (LEELANAU) 

County

Leelanau

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.)

Yes

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

042-103-013-40

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:

604500

Current Taxable Value as established by the Board of Review:

47105

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

148504

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

74252

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

47105

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

042-103-014-00

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:

461200

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

58764

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

179109

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

89554

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

58764

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:

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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

Barbara Weber, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

v

MTT Docket No.: 26-002311

Township Of Leelanau, 

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: August 4, 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

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

Docket No. 26-002311 

BARABARA WEBER, 

Petitioner, 

TOWNSHIP OF LEELANAU, 

Respondent. 

PETITIONER'S MOTION TO TRANSFER CONTESTED CASE 

FROM THE ENTIRE TRIBUNAL TO THE SMALL CLAIMS DIVISION 

Petitioner, Barbara Weber (“Petitioner”), by and through her attorney, Matthew D. Weber, 

respectfully moves the Michigan Tax Tribunal, pursuant to Tax Tribunal Rule 237(5), R 

792.10237(5), to transfer the above-captioned contested case from the Entire Tribunal to the 

Small Claims Division. In support of this motion, Petitioner states as follows: 

1. 

Petitioner commenced this contested case by filing a petition with the Michigan Tax 

Tribunal appealing the 2026 assessed values of two contiguous parcels located in 

Leelanau Township, Leelanau County, Michigan: Parcel No. 042-103-013-40 and Parcel 

No. 042-103-014-00 (the “Subject Parcels”). 

2. 

The petition was inadvertently filed with the Entire Tribunal. The Subject Parcels, 

however, are properly within the jurisdiction of the Small Claims Division. 

3. 

Under Tax Tribunal Rule 265(1)(a), R 792.10265(1)(a), a contested case disputing a 

property's state equalized or taxable value may be heard in the Small Claims Division if 

the property is “real property classified as residential real property under section 34c of 

the general property tax act, 1893 PA 206, MCL 211.34¢.”

Page 2

4. 

Both Subject Parcels are classified as Class 402 (Residential) property, as reflected on the 

Notices of Assessment, Taxable Valuation, and Property Classification (Form L-4400) 

issued by the Leelanau Township Assessor for the 2026 tax year. The Subject Parcels are 

therefore eligible for Small Claims Division jurisdiction. 

3. 

No answer or responsive motion had been filed by Respondent at the time this motion 

was prepared. 

6. 

Transfer to the Small Claims Division will not prejudice any party. The Small Claims 

Division applies the Entire Tribunal's rules where no small-claims-specific rule exists, 

see R 792.10201(3), and Respondent will retain a full opportunity to answer and be 

heard. 

7 

Proceeding in the Small Claims Division is also consistent with Petitioner's original 

intent and with the reduced filing fee applicable to residential property under Tax 

Tribunal Rule 269(3)(a), R 792.10269(3)(a). 

WHEREFORE, Petitioner respectfully requests that the Tribunal enter an order transferring this 

case, Docket No. 26-002311, from the Entire Tribunal to the Small Claims Division for all 

further proceedings. 

Respectfully submitted, 

Mtoe. 

D. 

1 I~ 

Matthew D. Weber, Michigan Bar No. P60441 

Attorney for Petitioner Barbara Weber 

4 Lois Ct. 

Ann Arbor, MI 48103 

734-621-1132 

matweber@umich.edu 

Date: July 10, 2026

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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: 26-002311

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

Party Filing Document 

Petitioner

Files

Document Type: Motion to Transfer to SC

Attachment File Name: Motion to Transfer

Fee Information

Filing Fee: $ 50.00

Payment Information

Payment: $ 50.00

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Page 1

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

Owney” 

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. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print or Type) 

Petitioner's Name 

(If Other than Owner. Please Print or Type) 

Son 

We loo 

County Aeelon ok 

“Lion mr Towns 

agricultural property exemption of the following described property: 

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

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

> Y2~ ja3-0l44-°0 

SS hah wet meg 

$3. Wedd WMT dT 

Protested Item 

[3 Assessed Value 

1. PROTEST OF ASSESSMENT 

[[] Tentative Taxable Value 

[_] Classification 

[7] Qualified Agricultural 

Property Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Tentative Taxable Value 

‘Year 

| 

20 

Ye), noe 

[79 0% 

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 agricultural property.) 

Classification of property on this year's assessment roll 

Classification should be (check one of the following): 

Hl Agricultural 

Industrial 

ll Commercial 

Ol Residential 

[l 

OJ Timber Cutover 

[] utility (Personal Property Only) 

Developmental 

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 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.) 

Percent ‘qualified agricultural exemption granted by assessor (Enter 0 if exemption 

denied) 

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

exemption requested) 

. 

4, REASON FOR PROTEST 

Seo ceoelul bre 

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

CERTIFICATION 

Signatyre 

: 

; 

cD 

Apaliae Jos horn 

Date 

3/126 

Address Fo 

Be 

Xx 

434] 

Mod 

gerd LT 

Phone Number 23 

) 

= 3 T6- 9.8% 

7 ¥9670 

== 

‘www michigan.govitreasury.

Page 2

Form 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 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state freee onforiic 

action balay 

[Denied 

[| Assessed Value Changed From 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[ | No 

Reason for board action 

¥ 

lo] 

i 

Initials 

Member: OJ Yes 

H No 

Initials 

Member: O Yes 

UJ No 

Initials 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, M1 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial

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Page 1

Michigan Department of Treasury 

618 (Rev. 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. 

Owner's Name (Pk 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Bar 

Petitioner's Name 

(if Other thap 

Owner. Pi€ase Print or Type) 

= 

| V 

pase Print or Type) 

a 

Wesel 

Township or City 

pr LAA Towns 

“fre 

loan pan 

agricultural property exemption of the following described property: 

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

Property Identified (Parcel code required. Property address & legal description optional 

OY2-/o3—-2/3 - YO 

) 

Protested ltem 

[HA 

Assessed Value 

1. PROTEST OF ASSESSMENT 

Od Tentative Taxable Value 

l Classification 

[| Qualified Agricultural 

Property Exemption 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Assessed Amount 

Owner's Estimate of True Cash Value 

Go Soo 

[48 . So ¢ 

Tentative Taxable Value 

Year 222¢ 

2. PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classi ification. 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 roll 

Classification should be (check one of the following): 

J Agricultural 

1 Industrial 

[] commercial 

[| Residential 

Ol Timber Cutover 

l Developmental 

] Utility (Personal Property Only) 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(If the assessor has denied or changed the percentage of the exe 

property, the owner may appeal this action to the March Board of Review. 

UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS 

mption from the 18 mills of local school operating tax for qualified agricultural 

THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT 

FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Rome qualified agricultural exemption granted by assessor (Enter 0 if exemption 

denie 

[9 

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

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 qualified agricultural property exemption 

See a 

il 

bree l 

CERTIFICATION 

so pr yi <& ly Lake i. 

4 

Date 

3 / 2) / Rb 

— 

= 

ng 

Phone Number 

Add 

j= BoX 43% 

M7 

po A 

23/-3%06-9 2LS 

WWW 

higan.govitreasu

Page 2

Form 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 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state fpeseason fori 

tor -balow— 

[ 

]Denied 

[| Assessed Value Changed From 

a 

ito} 

| 

Record of vote - Board or three member committee of board 

Chairperson: [| Yes 

[ | No BE 

Member: [| Yes 

[ | No 

ae 

Member: [Yes [No 

Initials 

Reason for board action 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, 

Industrial Personal and Utility Personal Property may be appealed

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

Michigan Department of Treasury, 

TH IS 

IS 

N oT AT AX 

Bi LL 

L-4400 

1019 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

LEELANAU TOWNSHIP ASSESSOR 

PARCEL NUMBER: 

042-103-013-40 

P 0 BOX 338 

NORTHPORT, MI 49670-0338 

Gadi 

S$ SHABWASUNG ST 

NORTHPORT, MI 49670 

SCHOOL DISTRICT CODE: 

45040 

OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

EXEMPTIONS 

% Exempt 

As "Homeowners Principal Residence”: 

100.0000% 

% Exempt As "Qualified Agricultural Property™ 

0% 

WEBER BARBARA G 

9% Exempt 

As "MBT Industrial Personal™ 

0% 

PO BOX 434 

% Exempt 

As "MBT Commercial Personal: 

0% 

NORTHPORT, MI 49670 

Exempt As "Disabled Veteran or 

Surviving Spouse” 

Od Yes 

[XI No 

Exempt 

As "Qualified Forest Property” 

 [] Yes 

No 

Exempt 

As "Development Property”: 

[1Yes 

No 

LEGAL DESCRIPTION: 

PRT GOVT LOT 2 & PRT NW 1/4 OF SE FRL 1/4 LYING E OF M-22 & WEST OF C/L LEELANAU TRANSIT CO R/R EXC S 440 FT 

THEREOF SEC 3 T31N R11W. 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION 

402 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

your tax bill for the 2026 year by approximately: 

$0 

RICH ase 

RMON vEAR. oo 

BO 

Ar 

1. TAXABLE VALUE: 

45,867 

47,105 

1,238 

2. ASSESSED VALUE: 

72,300 

604,500 

532,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

72,300 

604,500 

532,200 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[Yes 

No 

6. Assessor Change Reason(s): 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

BARRY WAULDRON, MAAO 

231-386-5138 

5 

ASSESSOR@LEELANAUTOWNSHIPMI.GOV 

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

THE 2026 BOARD OF REVIEW WILL BE HELD AT TOWNSHIP HALL. 119 E. NAGONABA. MEETINGS ARE AS FOLLOWS: 

MONDAY, MARCH 3- 10:00AM TO 12:00 PM FOR AN ORGANIZATIONAL MEETING. NO APPEALS WILL BE HEARD. 

MONDAY, MARCH 9- 1:00 PM TO 4:00 PM & 6:00 PM TO 9:00 PM; 

TUESDAY, MARCH 10- 11:00 AM TO 4:00 PM; 

WEDNESDAY, MARCH 11- 9:00 AM TO 12:00 PM 

ALL APPEALS MUST BE IN-PERSON OR RECEIVED IN WRITING AT THE TOWNSHIP OFFICES, NO LATER THAN THE CLOSE OF 

THE FINAL HEARING. APPEALS MUST INCLUDE THE COMPLETED 618(L-4035) APPEAL FORM ALONG WITH ANY SUPPORTING 

DOCUMENTS THE BOARD SHOULD CONSIDER. SUBMITTED DOCUMENTS WILL NOT BE RETURNED. APPEALS CANNOT BE 

ACCEPTED VIAEMAIL. 

PLEASE CONTACT BARRY WAULDRON WITH QUESTIONS ABOUT THIS NOTICE.

Page 2

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Page 1

Michigan Department of Treasury, 

TH | S 

IS 

N oT 

A 

T AX 

Bl LL 

L-4400 

1018 (Rev. 10-25) 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is 

a model assessment notice to be used by the local assessor. 

FROM 

PARCEL IDENTIFICATION 

LEELANAU TOWNSHIP ASSESSOR 

PARCEL a 

042-103-014-00 

P O BOX 338 

PROPERTY ADDRESS: 

NORTHPORT, MI 

49670- 

hail 

RET os 

S SHABWASUNG ST 

NORTHPORT, MI 49670 

SCHOOL DISTRICT CODE: 

45040 

OWNER'S NAME AND ADDRESS/PERSON NAMED 

ON 

A 

: 

PERS! 

ED 

ON 

ASSESSMENT ROLL: 

EXEMPTIONS 

% Exempt As "Homeowners Principal Residence™ 

100.0000% 

% Exempt As "Qualified Agricultural Property”: 

0% 

WEBER BARBARA G 

% Exempt 

As "MBT Industrial Personal” 

0% 

PO BOX 434 

% Exempt 

As "MBT Commercial Personal: 

0% 

NORTHPORT, MI 49670 

Exempt As "Disabled Veteran or 

Surviving Spouse™ 

0 Yes 

No 

Exempt 

As "Qualified Forest Property” 

[] Yes 

 [X] No 

Exempt 

As "Development Property™ 

Yes 

No 

LEGAL DESCRIPTION: 

S 440 FT OF GOVT LOT 2 W OF C/L RIR & S 440 FT OF NW 1/4 OF SE FRL 1/4 EXC PRTCOM AT S 1/4 CORTHNODEG 31'40"E 

1325.99 FT TO S LN OF N 1/2 OF SE 1/4 & POB TH CONT N 0 DEG 31' 40" E 440.05 FT TH N 89 DEG 42' 03"E509.82FTTHS 14D 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION 

402 

Residential 

The change in taxable value will increase/decrease 

CHANGE FROM 

f 

PRIOR AMOUNT 

CURRENT TENTATIVE 

your tax bill for the 2026 year by approximately: 

$0 

YEAR: 

oe 

AMOUNT YEAR: 

00c 

pada 

1. TAXABLE VALUE: 

57,220 

58,764 

1.544 

2. ASSESSED VALUE: 

87,200 

461,200 

374.000 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

87,200 

461,200 

374,000 

5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 

[Yes 

No 

6. Assessor Change Reason(s): 

The 2026 Inflation rate Multiplier is: 1.027 

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

Name: 

Telephone Number: 

Email Address: 

BARRY WAULDRON, MAAO 

231-386-5138 

5 

ASSESSOR@LEELANAUTOWNSHIPML.GOV 

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

THE 2026 BOARD OF REVIEW WILL BE HELD AT TOWNSHIP HALL. 119 E. NAGONABA. MEETINGS ARE AS FOLLOWS: 

MONDAY, MARCH 3- 10:00AM TO 12:00 PM FOR AN ORGANIZATIONAL MEETING. NO APPEALS WILL BE HEARD. 

MONDAY, MARCH 9- 1:00 PM TO 4:00 PM & 6:00 PM TO 9:00 PM; 

TUESDAY, MARCH 10- 11:00 AM TO 4:00 PM; 

WEDNESDAY, MARCH 11- 9:00 AM TO 12:00 PM 

ALLAPPEALS MUST BE IN-PERSON OR RECEIVED IN WRITING AT THE TOWNSHIP OFFICES, NO LATER THAN THE CLOSE OF 

THE FINAL HEARING. APPEALS MUST INCLUDE THE COMPLETED 618(L-4035) APPEAL FORM ALONG WITH ANY SUPPORTING 

DOCUMENTS THE BOARD SHOULD CONSIDER. SUBMITTED DOCUMENTS WILL NOT BE RETURNED. APPEALS CANNOT BE 

ACCEPTED VIA EMAIL. 

PLEASE CONTACT BARRY WAULDRON WITH QUESTIONS ABOUT THIS NOTICE.

Page 2

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Page 1

AUTHORIZATION OF AGENT & FORMAL APPEAL BRIEF 

DATE: March 11, 2026 

TO: Leelanau Township March Board of Review 

RE: Appeal of 2026 Property Tax Assessments 

SUBJECT PARCELS : 042-103-013-40, 042-103-014-00 

OWNER OF RECORD: Barbara G. Weber 

AUTHORIZED AGENT: John G. Weber 

1|Page

Page 2

I. AUTHORIZATION OF AGENT 

To the Members of the Board of Review: 

|, Barbara G. Weber, as the owner of record for the real property parcels listed below, 

hereby designate and authorize John G. Weber to act as my agent for the 2026 March 

Board of Review proceedings. Mr. Weber is fully authorized to present evidence, provide 

testimony, and negotiate adjustments to the True Cash Value (TCV), Assessed Value (AV), 

and Taxable Value (TV) on my behalf. 

Subject Parcels: 

eo 

042-103-013-40 (20.48 Acres) 

« 

042-103-014-00 (12.03 Acres) 

Signature of Owner: fF erbeee 5 

fe. ber 

Date: 

3/ Ui2e 

2|Page

Page 3

Il. STATEMENT OF APPEAL 

This appeal is brought to correct significant methodological and mathematical errors in the 

2026 assessments for the subject parcels. The current valuations represent an 

unprecedented year-over-year increase—exceeding 700% on Parcel -13-40—driven by 

arbitrary land rates and contradictory appraisal factors. 

The primary basis for this appeal is the lack of uniformity in how these two contiguous 

parcels are assessed, coupled with the mathematical contradiction of applying a 50% 

"Waterfront Influence" premium to land that the Assessor explicitly classifies as Non- 

Waterfront. 

3|Page

Page 4

lll. PARCEL-SPECIFIC VALUATION ANALYSIS 

The 2026 assessments demonstrate a severe departure from historical valuations without 

any corresponding physical improvements to the land or changes in zoning. 

A. Parcel 042-103-013-40 (20.48 Acres) 

o 

Classification: VYNW.VILLAGE NON WATERFRONT 

o 

Assessor's Base Land Rate: $39,352 per acre 

+ 

Influence Factor Applied: 150.000 labeled as "WF INFLUENCE" 

Tax Year 

|Assessed Value 

[Estimated TCV 

([Price Per Acre 

[[Annual % Increase 

2024 

$46,100 

$92,200 

$4,501 

— 

2025 

$72,300 

$144,600 

$7,060 

56.8% 

2026 

$604,500 

$1,208,900 

$59,028 

736.0% 

B. Parcel 042-103-014-00 (12.03 Acres) 

o 

Classification: VNW.VILLAGE NON WATERFRONT 

» 

Assessor's Base Land Rate: $51,114 per acre 

+ 

Influence Factor Applied: 150.000 labeled as "WTR INFL" 

Tax Year 

IAssessed Value 

Estimated TCV 

Price Per Acre 

IlAnnual % Increase 

12024 

$55,500 

$111,000 

$9,226 

4|Page

Page 5

[Tax Year 

|Assessed Value 

|[Estimated TCV 

|[Price Per Acre 

[|[Annual% Increase] 

[2025 

$87,200 

$174,400 

$14,497 

57.1% 

[2026 

$461,200 

$922,349 

$76,670 

428.8% 

IV. LEGAL AND FACTUAL ARGUMENTS FOR REDUCTION 

The Taxpayer moves for an immediate reduction in the 2026 Assessed Values based on the 

following: 

1. Inconsistent and Arbitrary Application of Valuation Factors (Lack of Uniformity) 

The Michigan Constitution requires uniformity in property tax assessments. A direct 

comparison of the Assessor's math on these two contiguous, identical-use parcels reveals 

a complete lack of standardized methodology: 

+ 

Arbitrary Base Rates: The Assessor applied a base rate of $39,352 per acre to 

Parcel -13-40, but jumped to a base rate of $51,114 per acre for Parcel -14-00. There 

is no factual justification for an $11,762 per acre discrepancy between adjacent, 

vacant interior woods under the same ownership. 

+ 

Inconsistent Labeling: The 50% influence factor is labeled "WF INFLUENCE" on 

one record and "WTR INFL" on the other. This lack of standardized nomenclature, 

combined with wildly differing base rates, strongly indicates these assessments 

were not generated using an equitable, uniform land table. 

2. Contradictory Classification (The "Double Charge") 

Both parcels are explicitly classified on

Page 6

3

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Page 1

03/20/2026 

02:08 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

LEELANAU TOWNSHIP ASSESSOR 

PO BOX 338 

NORTHPORT, MI 49670-0338 

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

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.) 

042-103-014-00 

S SHABWASUNG ST 

WEBER BARBARA G 

S 440 FT OF GOVT LOT 2 W OF C/L R/R & S 440 FT OF NW 

PO BOX 434 

1/4 OF SE FRL 1/4 EXC PRTCOM AT S 1/4 COR THN 0 DEG 

NORTHPORT, MI 49670 

31'40" E 1325.99 FT TO S LN OF N 1/2 OF SE 1/4 & POB TH 

CONT 

N 0 DEG 31' 40" E 440.05 FT THN 89 DEG 42' 03" E 

509.82 FT TH S 14 DEG 39' 24" E ALG C/LM-22 454.19 FTTH S 

89 DEG 42' 03" W ALG S LN OF N 1/2 OF SE 1/4 628.80 FT TO 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

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 042-103-014-00 

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

Board of Review Comments 

12 ACRE VILLAGE NON WATER FRONT ACREAGE BUT HAD 150% ADJUSTMENT FOR WATER INFLUENCE; AT 100% THE AV WOULD BE $307,450. 

MOTION TO REDUCE AV TO $307,450 

[2026 ORIGINAL ASSESSED VALUE 

461,200 

[2026 "BOARD OF REVIEW" ASSESSED VALUE 

307,400 

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

[2026 ORIGINAL TAXABLE VALUE 

58,764 

| 

2026 "BOARD OF REVIEW" TAXABLE VALUE 

58.764 

| 

[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 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.html

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

03/20/2026 

02:08 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

LEELANAU TOWNSHIP ASSESSOR 

PO BOX 338 

NORTHPORT, MI 49670-0338 

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

PROPERTY IDENTIFICATION: (Parcel Code required. 

Property address 

and legal description optional.) 

042-103-013-40 

S SHABWASUNG ST 

WEBER BARBARA G 

PO BOX 434 

PRT GOVT LOT 2 & PRT NW 1/4 OF SE FRL 1/4 LYING E OF 

NORTHPORT, MI 49670 

M-22 & WEST OF C/L LEELANAU TRANSIT CO R/R EXC S 

440 FT THEREOF SEC 3 T3IN RIIW. 

THIS PROPERTY IS CLASSIFIED 

402 (RESIDENTIAL-VACANT) 

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 042-103-013-40 

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

Board of Review Comments 

20 AC PARCEL IN VILLAGE AT $100,000 SINCE 2001; HAD 150% ADJUSTMENT FOR WATER INFLUENCE. 

IF 100% LAND VALUE, THE TCV WOULD 

BE $806,000 AND AV $403,000MOTION: REDUCE AV TO $403,000 FROM $604,500 TO REMOVE 150% ADJUSTMENT IN AV 

[2026 ORIGINAL ASSESSED VALUE 

604,500 

[2026 

"BOARD OF REVIEW" ASSESSED VALUE 

403,000 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

47,105 

[2026 

"BOARD OF REVIEW" TAXABLE VALUE 

47,105 

[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 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]

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: 26-002311

Is this case currently pending in the Small Claims Division? Yes

Party Filing Document 

Petitioner

Files

Document Type: Attachments to Petition

Attachment File Name: 2026 BOR Decision 013-40

Document Type: Attachments to Petition

Attachment File Name: 2026 BOR Decision 014-00

Document Type: Attachments to Petition

Attachment File Name: Brief to Board of Review

Document Type: Attachments to Petition

Attachment File Name: Notice of Assessment - 014-00

Document Type: Attachments to Petition

Attachment File Name: Notice of Assessment 013-40

Document Type: Attachments to Petition

Attachment File Name: Petition to Board of Review 013-40

Document Type: Attachments to Petition

Attachment File Name: Petition to BOR 014-00

Fee Information

Filing Fee: $ 0.00

Page 2

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

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

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: 

Individual 

Local Unit of Government

First Name

Barbara

M.I.

Last Name/Company Name

Weber

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

603 S. Shore Dr.

City or Town

Northport

State

Michigan

ZIP Code

49670

Telephone Number

2313869285

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

bgweber2@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Matthew

M.I.

D.

Last Name

Weber

Firm Name (if any)

Matthew D. Weber

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

4 Lois Ct.

City or Town

Ann Arbor

State

Michigan

ZIP Code

48103

Telephone Number

734-621-1132

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

matweber@umich.edu

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

2

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

603 S. Shore Drive

Northport

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

49670

Taxing Authority (City or Township)

County Of Leelanau (LEELANAU) 

County

Leelanau

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.)

Yes

 

 

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

True Cash and Taxable Values

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

042-103-013-40

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:

604500

Current Taxable Value as established by the Board of Review:

47105

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

148504

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

74252

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

47105

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

042-103-014-00

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:

461200

Current Taxable Value as established by the Board of Review:

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

58764

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

179109

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

89554

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

58764

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:

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.