Michigan

Central States Tower Holdings American Tower Site 311161, Petitioner V Township Of Schoolcraft, Respondent

Petitioner: Central States Tower Holdings American Tower Site 311161
Respondent: Township Of Schoolcraft

Case overview

Docket number: 24-003466-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Houghton
Judge: Miles, Kari L

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
12	Final Opinion and Judgment	Not recorded	Not recorded	11/17/2025	Not recorded	Download
11	Proposed Opinion and Judgment	Not recorded	Not recorded	10/16/2025	Not recorded	Download
10	Hearing Completed	Not recorded	Not recorded	08/20/2025	Not recorded	Not recorded
9	Proof of Service of Misc Documents was received.	PET	Not recorded	07/30/2025	Not recorded	Download
8	Evidence was received.	PET	Not recorded	07/30/2025	Not recorded	Download
7	Notice of Hearing	Not recorded	Not recorded	05/27/2025	Not recorded	Download
6	A hearing has been scheduled	Not recorded	Not recorded	05/27/2025	Not recorded	Not recorded
5	Answer was received	RESP	Not recorded	10/12/2024	Not recorded	Download
4	Notice of Filing	Not recorded	Not recorded	10/24/2024	Not recorded	Download
3	Petition has been verified	PET	1	09/17/2024	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	09/17/2024	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/28/2024	$250.00	Download

Documents

Final_Opinion_and_Judgment-_Val.2025-11-17_09-46-54.0000.pdfRead complete document text →

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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

Central States Tower Holdings American Tower Site 311161,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003466

Township Of Schoolcraft,

Respondent.

FINAL OPINION AND JUDGMENT

The Tribunal has issued a Proposed Opinion and Judgment (POJ) in the above-

captioned case. The POJ states, in pertinent part, “[t]he parties have 20 days from date

of entry of this POJ to notify the Tribunal in writing, by mail or by electronic filing, if

available, if they do not agree with the POJ and to state in writing why they do not agree

with the POJ (i.e., exceptions).”

More than 20 days have passed since the entry of the POJ and neither party has filed

exceptions to the POJ.

The Administrative Law Judge (ALJ) properly considered the testimony and timely filed

evidence in the rendering of the POJ, and the POJ is supported on the record and by

the applicable statutory and case law. As such, the Tribunal adopts the POJ as the

Tribunal’s final decision in this case.1

IT IS SO ORDERED.

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment

rolls for the tax year(s) at issue shall correct or cause the assessment rolls to be

corrected to reflect the property’s true cash and taxable values as provided in this Final

Opinion and Judgment within 20 days of entry of this Final Opinion and Judgment,

subject to the processes of equalization.2 To the extent that the final level of

assessment for a given year has not yet been determined and published, the

assessment rolls shall be corrected once the final level is published or becomes known.

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the

affected taxes shall collect taxes and any applicable interest or issue a refund within 28

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall

include a proportionate share of any property tax administration fees paid and penalty

and interest paid on delinquent taxes. The refund shall also separately indicate the

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by

1 See MCL 205.726.

2 See MCL 205.755.

Page 2

MTT Docket No. 24-003466

Page 2 of 15

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and Judgment. 

Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, through 

June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 31, 

2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at the 

rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 

4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) 

after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after 

December 31, 2018, through June 30, 2019, at the rate of 5.9%, (viii) after June 30, 

2019, through December 31, 2019, at the rate of 6.39%, (ix) after December 31, 2019, 

through June 30, 2020, at the rate of 6.40%, (x) after June 30 2020, through December 

31, 2020, at the rate of 5.63%, (xi) after December 31, 2020, through June 30, 2022, at 

the rate of 4.25%, (xii) after June 30, 2022, through December 31, 2022, at the rate of 

4.27%, (xiii) after December 31, 2022, through June 30, 2023, at the rate of 5.65%, (xiv) 

after June 30, 2023, through December 31, 2023, at the rate of 8.25%, (xv) after 

December 31, 2023, through June 30, 2024, at the rate of 9.30%, (xvi) after June 30, 

2024, through December 31, 2024, at the rate of 9.50%, and (xvii) after December 31, 

2024, through June 30, 2025, at the rate of 9.47%, through December 31, 2025, at the 

rate of 8.66%.

This Final Opinion and Judgment resolves the last pending claim and closes this case.

See docket look up for a copy of the Proposed Opinion and Judgment.

APPEAL RIGHTS

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal.

Page 3

MTT Docket No. 24-003466

Page 3 of 15

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final

Page 4

STATE

Page 5

MT

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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

Central States Tower Holdings American

Tower Site 311161,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 24-003466

Schoolcraft Township,

Case Type: Valuation

Respondent.

PROPOSED OPINION AND JUDGMENT

Personnel Presiding:

Kari L. Miles, Administrative Law Judge

Location of Hearing:

Telephone

Hearing Held on:

August 20, 2025

Appearances on Behalf of Petitioner:

Brent Wornat

Appearances on Behalf of Respondent: Mark Erhart

PROPOSED JUDGMENT

The subject property’s true cash value (TCV), state equalized value (SEV) and taxable

value (TV) for the tax years at issue shall be as follows:

Parcel Number: 31-012-055-041-60

Year

TCV

SEV

2024

$20,750

$10,375

2025

$25,900

$12,950

PROCEDURAL HISTORY

Petitioner was not required to protest the subject property’s assessment to the Board of

Review (BOR). Petitioner did not protest the subject property’s assessment to the 2024

March BOR.

Petitioner filed a petition with the Tribunal on May 28, 2024, and Respondent filed an

answer on October 12, 2024.

The amount of SEV or TV in dispute, as set forth in the pleadings, for all tax years at

issue is within the jurisdictional limits of the Small Claims Division.1 Further, the

property’s assessment for subsequent tax years is included in this proceeding.2

1 See MCL 205.762(1).

2 See MCL 205.737(5)(b).

Page 2

MTT Docket No. 24-003466

Page 2 of 6

ISSUES AND APPLICABLE LAW

The issues in this matter are:

1. Whether the subject property is assessed in excess of 50% of its TCV.

“The petitioner has the burden of proof in establishing the true cash value of the

property.”3

The assessment of real property in Michigan shall not exceed 50% of its TCV.4 “True

cash value” means “the usual selling price. . . .”5 “True cash value” means “fair

market value.”6

The Tribunal is required to make an independent determination of TCV.7 “[T]he tribunal

is not bound to accept either of the parties’ theories of valuation. It may accept one

theory and reject the other, it may reject both theories, or it may utilize a combination of

both in arriving at its determination.”8

The Tribunal is required to select the valuation methodology that is accurate and bears

a reasonable relationship to the property’s TCV.9

2. Whether the TV exceeds the amount provided by MCL 211.27a.

MCL 211.27a provides that a property’s TV is the lesser of the property’s SEV or

capped TV, and a property’s capped TV is, absent a transfer of ownership, determined

mathematically by taking into consideration the prior tax year’s TV, statutory losses, the

lesser of the rate of inflation or 5%, and statutory additions, including omitted property

(i.e., property not previously assessed).10

SUMMARY OF EVIDENCE

A. Petitioner’s Evidence

Petitioner’s contentions of TCV, SEV and TV:

Parcel Number: 31-012-055-041-60

Year

TCV

SEV

2024

$20,750

$10,375

2025

$25,900

$12,950

3 MCL 205.737(3); see also Kern v Pontiac Twp, 93 Mich App 612, 620; 287 NW2d 603 (1979).

4 Michigan Const 1963, art IX, sec 3.

5 MCL 211.27(1).

6 CAF Investment Co v State Tax Comm, 392 Mich 442, 450; 221 NW2d 588 (1974).

7 See Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348; 483 NW2d 416 (1992).

8 Id. at 356.

9 See Safran Printing Co v City of Detroit, 88 Mich App 376; 276 NW2d 602 (1979).

10 See MCL 211.34d.

Page 3

MTT Docket No. 24-003466

Page 3 of 6

The exhibits offered by Petitioner may be viewed on lines 1 and 8 of the docket

maintained in this case.11

No exhibits were excluded from evidence.

Based on the pleadings, admitted exhibits, and sworn testimony, Petitioner contends

that there are two improvements included in the assessment that are not owned by

Petitioner.

Petitioner’s representative testified that the land value is reasonable, but BS&A shows

two improvements on the property in 2024 that are owned by Verizon and AT&T.

Petitioner does not know if these improvements are included in the subject property’s

value.

B. Respondent’s Evidence

The property’s TCV, SEV and TV, as confirmed by the BOR, for the tax years at issue:

Parcel Number: 31-012-055-041-60

Year

TCV

SEV

2024

$170,026

$85,013

$70,056

2025

$25,900

$12,950

Respondent’s revised contentions of TCV, SEV and TV:

Parcel Number: 31-012-055-041-60

Year

TCV

SEV

2024

$20,750

$10,375

2025

$25,900

$12,950

The exhibits offered by Respondent may be viewed on line 5 of the docket maintained

in this case.12

No exhibits were excluded from evidence.

Based on the pleadings, admitted exhibits, and sworn testimony, Respondent contends

that the land value is reasonable.

Respondent’s representative testified that the two improvements were on the roll in

2024, but they were removed for 2025. The land TCV in 2024 was $20,750 and that

should be the value. The 2025 SEV is $12,950.

11 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be

accessed by entering the docket number assigned to this case.

12 The docket is located on the Tribunal’s website at Tax Docket Lookup Search Page and may be

accessed by entering the docket number assigned to this case.

Page 4

MTT Docket No. 24-003466 

Page 4 of 6 

 

FINDINGS OF FACT 

 

The following facts were proven by a preponderance of the evidence: 

 

1. The subject property is located at 28669 Gregorie Road, Schoolcraft Township, 

Houghton County. 

2. The subject property is classified as commercial. 

3. The subject property is vacant land, with two structures that are not owned by 

Petitioner. 

4. The

Page 5

MT

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Page 1

From:

Brent Wornat

To:

erhartassessing@hotmail.com

Subject:

Evidence petitioner MTT 24-003466

Date:

Wednesday, July 30, 2025 9:23:00 AM

Attachments:

MTT 24-003466 evidence .pdf

Hello Schoolcraft Twp assessor office:

 

This email will serve as proof of service for our appeal MTT 24-003466 and our evidence

submission.

 

I am still open to a settlement before the Formal date of 8-20-25.

 

Thank you.

 

Brent Wornat

STS-SALT Senior

713-407-3201 (Direct)    406-3201 (Internal)

713-960-9549 (Fax)

bwornat@bdo.com

BDO

2929 Allen Parkway, 20th Floor

Houston, TX 77019 

UNITED STATES

713-960-1706

www.bdo.com

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Page 1

BDO USA, LLP, a Delaware limited liability partnership, is the U.S. member of BDO International Limited, a UK company limited by guarantee, and forms part of 

the international BDO network of independent member firms. 

 

BDO is the brand name for the BDO network and for each of the BDO Member Firms. 

2929 Allen Parkway, 20th Floor 

Houston, TX 77019-7100 

 

Tel: 713-960-1706 

Fax: 713-960-9549 

www.bdo.com 

July 30, 2025 

 

Michigan Tax Tribunal 

 

 

 

 

 

PO Box 30323 

Lansing, MI 48909 

 

Re: Evidence Central States Holdings (American Tower Site 311161) 

 

MTT Docket No.:24-003466 Township of Schoolcraft –Houghton Co. 

Acct: 31-012-055-041-60 

 

 

 

 

 

To Whom It May Concern: 

 

The account under appeal represents the land under a tower site. Initially the appeal was 

about the land value, however further research indicates the land value is reasonable. 

However, researching the property record card from the BS&A website, we found two 

improvements that are not owned by American Tower. Exhibits marked A1, A2, and B 

show the items in question. 

 

The email from the Tax Sr. Mgr., Doug Braun, states the 2 shelters are owned by Verizon 

and AT&T. Exhibit A3 is the assessor answer to the initial filing of the appeal with page 3 

notated that the acct listed is not the one appealed. I have sent 2 emails to the assessor, item 

marked “Proof of Service” for clarification. No answer has been received. We request that 

the 2 improvements be taken off the Central States (American Tower) assessment and the 

overall value reduced to reflect this correction. Value change is unknown at this time. 

 

Kind Regards, 

 

 

Brent Wornat 

BDO USA 

2929 Allen Parkway, Floor 20 

Houston, TX 77019 

bwornat@bdo.com 

713-407-3201 

 

Cc: Schoolcraft Twp. Assessor, Houghton Co.

Page 2

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A PARCEL OF LAND WITHIN GOVERNMENT LOT 3 IN THE SOUTHEAST QUARTER OF SECTION 5, TOWNSHIP 55 NORTH, RANGE 32 WEST, SCHOOLCRAFT 

TOWNSHIP, HOUGHTON COUNTY, MICHIGAN AND DESCRIBED AS FOLLOWS: COMMENCING AT THE EAST QUARTER CORNER OF SAID SECTION 5, THENCE 

SOUTH 89 52' 47" WEST 1556.41 FEET ALONG THE NORTH LINE OF GOVERNMENT LOT 3, (EAST-WEST QUARTER LINE) OF SAID SECTION 5 AND GREGOIRE 

ROAD; THENCE SOUTH 14 35' 32" WEST 42.05 FEET TO A 1/2 INCH CAPPED REBAR ON THE SOUTH RIGHT OF WAY LINE OF GREGOIRE ROAD (33 FEET FROM 

CENTERLINE) AND THE POINT OF BEGINNING; THENCE SOUTH 14 35' 32" WEST 

A DISTANCE OF 412.87 FEET TO A 1/2 INCH CAPPED REBAR; THENCE SOUTH 89 

52' 47" WEST A DISTANCE OF 542.37 FEET TO A 1/2 INCH CAPPED REBAR; THENCE ALONG THE EAST RIGHT OF WAY LINE OF THE BOOTJACK ROAD ALONG A 

CURVE TURNING TO THE LEFT WITH AN ARC LENGTH OF 267.44 FEET, WITH A RADIUS OF 908.93 FEET, WITH A CHORD BEARING OF NORTH 16 08' 00" WEST, 

WITH A CHORD LENGTH OF 266.48 FEET, TO A 1/2 INCH CAPPED REBAR; THENCE NORTH 27 23' 47" WEST A DISTANCE OF 157.67 FEET TO A 1/2 INCH CAPPED 

REBAR; THENCE NORTH 27 23' 47" WEST A DISTANCE OF 49.17 FEET TO A POINT ON THE NORTH LINE OF GOVERNMENT LOT 3; THENCE NORTH 89 52 47" EAST 

A DISTANCE OF 826.69 FEET; THENCE SOUTH 14 35' 32" WEST A DISTANCE OF 42.05 FEET TO THE POINT OF BEGINNING; 657, 

ASPLIT ON 01/28/2005 FROM 

012-055-041-00; 

Land Division Act Information 

/ 

{ 

Date of Last Split/Combine 

01/28/2005 

Number of Splits Left 

0 

Date Form Filed 

No Data to Display 

Unallocated 

Div.s of Parent 

0 

Date Created 

01/28/2005 

Unallocated Div.s Transferred 

0 

Acreage of Parent 

160.00 

Rights Were Transferred 

Not Available 

Split Number 

0 

Courtesy Split 

Not Available 

Parent Parcel 

No Data to Display 

Sale History 

Sale Date

Page 5

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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

Central States Tower Holdings American Tower Site 311161,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No.: 24-003466

Township Of Schoolcraft,

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are

generally 30 minutes in length.

HEARING DATE:

August 20, 2025

HEARING TIME:

9:00 AM EST

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

857254294

This hearing will be held by telephone conference call with the Judge as the host. In order to join

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You

will then be required to input the access code, followed by # to connect. The Tribunal judge will call

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ةقيثولا مجرتت صخش كيدل ىجري ةماه ةينوناق ةقيثو وه اذه

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang

dokumento.

Page 2

MTT Docket No. 24-003466

Page 2 of 12

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. A party is expected to

exercise proper respect and courtesy toward other parties, witnesses and administrative law judges, which

includes attending the hearing on time, silencing cell phones, and dressing in appropriate clothing for in-person

hearings. The hearing may be recorded for notetaking purposes, but the recording is not a formal record,

unless otherwise provided for by the Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing.

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the

time to present your case is limited and additional time may not be provided to accommodate witness

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to the Tribunal

and the opposing party at least 21 days before the hearing date even if the documents were previously

submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not

timely submitted to the Tribunal and the opposing party, the documents may be excluded. Documents may be

submitted by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by

mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to

the opposing party or their authorized representative at the address identified in the petition or answer for that

party or authorized representative, unless the party or authorized representative filed an appearance or other

documentation identifying a different mailing address. The documents do not need to be resubmitted after

the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates

that the parties are precluded from submitting any further documentary evidence, no further documentary

evidence will be accepted even if filed and exchanged, as indicated above.

Inclusion of Subsequent Tax Years: Subsequent tax year assessments are automatically included in a

valuation appeal once the assessment has been established for that tax year unless the Tribunal grants the

exclusion of the subsequent tax year. For purposes of administrative efficiency, the Tribunal considers this

date April 1st. As such, the parties should be prepared to discuss all additional assessments at hearings to be

conducted on or after April 1st. If the hearing is to be conducted prior to April 1st, taxpayers would be required to

file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of

Review for that tax year.

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action.

The following motions and requests (including subpoenas) may be filed by either party regarding the scheduled

hearing. Motions and requests may be submitted by mail or through the Tribunal’s “e-filing” system, if available.

If a motion or request is not granted or the Tribunal has not notified you that it has been granted, you are

required to attend the hearing.

1. Motion to Adjourn: A party may request the hearing be rescheduled (i.e. adjourned). The motion must be

submitted to the Tribunal and the opposing party at least 28 days before the hearing unless there are

emergency circumstances. The emergency circumstances must be detailed to justify the granting of what

would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless the case

involves the valuation of property and the property at issue had a principal residence exemption of at least 50%

at the time the petition was filed, for the tax years at issue, or the sole issue being appealed relates to a

Page 3

MTT Docket No. 24-003466

Page 3 of 12

poverty exemption.

Page 4

MT

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Page 1

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

RECEIVED 

0CT 15 2024 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

LANSING 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO. 24-003466 

Section 1: Respondent’s Contact Information 

First Name: 

schoolcraft township 

M.L: 

Last Name/Company Name/Unit of Government: 

Home Address (No, 

Street, P.O. Box or Rural Route): 

RA 

root ress 

County: houghton 

Ge = Re ~§TIAI 

City or Town: 

State: 

ZIP Code: 

lake linden 

mi 

149945 

Telephone Number: 

Fax Number: 

E-mail Address {do not enter unless you want MTT to send all correspondence via email): 

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

First Name: 

mark 

Last Name: 

erhart 

Firm Name (if any): 

- 

METSUCN. Hee Neressey™ 

Address (No., Si 

t, P.O. Box or Rural Route): 

“0. 

OLY 

(> 

City. or Town: 

UAT as T 

State: 

it 

2rd 

[g SC, 

9 

Telephone Number: 

Foe 

3SY Oe 

Fax Number: 

E-mail Address (do not enter unless you want. MI T to sendfall correspondence via emait): 

STIR C Cov 

CLAARTASS L550) € 

Section 3: Subject Property Information 

(on EU ) 

[I] Yes 

[rv] No 

Does the subject property have a Principal Residence Exemption of 50% or more? 

O Yes 

Ono 

Not Applicable 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

Due to the preponderance of evidence submitted by the petitioner supporting that the 

land value is too high....... 

I say, no itis not. 

It is correct and exactly as it should be. 

Te sed 

h Coq or phot pages 7 7h 

F 

oi To) Ef se 

w/v / 2625 

Section 5: Jurisdictional Issues 

IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? [] Yes 

[#4 No 

If yes, check which BOR Petitioner attended: [] March 

[J guly 

[J pecember 

If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [7] Yes 

O No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes 

O No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [mi] Yes 

O No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[| Yes 

a No 

If so, what is the issue date?

Page 3

J 

Mian spray, 

THIS IS NOT A TAX BILL 

14400 

Notice of Assessment, Taxable Valuation, and Property Classification 

a 

. 

This form Ia issued under the suthority of P.A. 208 of 1893, Sec. 211.24 (c) snd Sec. 241.34c, 

as amended. Tis is 

% mode! assessment 

notice to be boed by the (ocaf assessor, 

J 

FROM: ERHART ASSESSING 

PARCEL IDENTIFICATION} 

SCHOOLCRAFT TOWNSHIP 

. 

] 

P.C. BOX 13 

PARGEL NUMBER: 

31-012-055-041-60 

WATERSMEET, fi. 49859 

PROPERTY ADDRESS: 

28669 GREGORIE RD 

LAKE LINDEN, MI 45945 

PRINCIPAL RESIDENCE EXEMPTION 

OWNERS NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

oe, IaLOINGS 

N 

4 Exempt 

As “Homeowners Principal Resldence” 

00% 

AMERICAN TONER 

\ W 

» 

+ Exempt 

As "Qualified Agricultural Propory”: 

00% 

PO BOX 723587 

\ 

En Can 21128-0597 

BS 

Exempt 

As “MB ndustls} Personas 

00% 

Hitfppgefelgtotpittpditfodyn [LTE 

NU UAH 

Ng 

9 

% Exempt 

As "MBT Commerclal Parsonal™ 

] 00% 

pe 

Exempt 

As "Qualified Forest Property” 

a Yes 

No 

‘ 

A 

te 

Exampt 

As "Davelopment Proparty™ 

[IYes 

[X] No 

LEGAL DESCRIPTION: 

remainder of long descriptions on file 

A PARCEL OF LAND WITHIN GOVERNMENT LOT 3 IN THE SOUTHEAST QUARTER OF SECTION §, TOWNSHIP 55 NORTH, 

RANGE 32 WEST, SCHOOLCRAFT TOWNSHIP, HOUGHTON COUNTY, MICHIGAN AND DESCRIBED AS FOLLOWS: 

COMMENCING AT THE EAST QUARTER CORNER OF SAID SECTION 5, THENCE SOUTH 89 52' 47" WEST 155641 FEET ALONG 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

401 

(RESIDENTIAL-IMPROVED) 

PRIOR YEAR'S CLASSIFICATION: 401 (RESIDENTIAL-IMPROVED} 

The change in taxable value will Incresssidecrease your tax bli for the 2024; 

PRIOR AMOUNT 

CURRENT 

CHANGE FROM 

orp 

S214 

Tm 

| Emer, | SR 

1. TAXABLE VALUE: 

66,720 

70,056 

3,336 

2. ASSESSED VALUE: 

— 

66,720 

85013 

18.293 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

66,720 

| 

85.013 | 

18,283 

5. There WAS or WAS NOT a transfer of ownership on this properly in2023 

WAS NOT 

6. Assessor Change Reason: 

Due to market conditions assessed values may have changed substantially. 

.¥he.2024 Inflation rate Multiplier is: 1.05 

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

Name: 

Phene: 

Emalt Address; 

MARK ERHART 

(908) 358-0604 

ERHARTASSESSING@HOTMAIL.COM 

March Board of Review Appeal information. The board of review will meet af the following dates and times: 

MARCH BOARD OF REVIEW WILL HOLD PUBLIC HEARING SESSIONS MARCH 12TH 3 PM TO 9PM & ON MARCH 13TH 9AM

Page 4

KINGSFORD MI 498 

12 OCT 2024 AM 1 

T 

Jd. oS 

in, 

lo URAC 

TO 

Bex 

DOR 3A 

(mmo 

Uo chicgian A507 

48309TTTIIZ OOOO 

EET EE EN 

HR TEN PT 

LT 

TU Oe

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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

Central States Tower Holdings American Tower Site 311161,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-003466

Township Of Schoolcraft,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

MEDIATION: Parties have the option of handling this case through mediation.

Mediation is a voluntary process where a mediator facilitates communication between

the parties, assists in identifying issues, and helps explore solutions to promote a

mutually acceptable settlement. This process may be an alternative to a hearing with a

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

Page 2

MTT Docket No. 24-003466

Page 2 of 6

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: October 24, 2024

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 provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk