James C. Toth, Petitioner V City Of Frankenmuth, Respondent

Page 1

i. 

RECEIVED 

bs J 

APR 01 2026 

LD 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

i 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26-000316 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of Frankenmuth 

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

240 W Genesee 

City or Town: 

State: 

ZIP Code: 

Frankenmuth 

MI 

48734 

Telephone Number: 

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

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

I 

First Name; 

ML: 

Last Name: 

Kevin 

MacDermaid 

Firm Name (if any): 

. 

. 

Legacy Assessing Services, Inc. 

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

PO Box 489 

City or Town: 

State: 

ZIP Code: 

Fenton 

Ml 

148430 

ete 10-750-1660 

Email Address (do not enter uniess you want MTT to send al correspondence via email): 

Legacyassessing@gmail.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

if no, list all parcels that are adjoining in separate groupings. Attach a 

separate sheet if necessary. 

O Yes 

O No 

Not Applicable 

Does the subject property have a Principal Residence Exemption of 50% or more for all tax years at issue? 

ves 

[1] no

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 

Assessment does not exceed 50% of true cash value 

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)? [7%] Yes 

[mn] No 

if yes, check which BOR Petitioner attended: 

March 

Od July 

|] December 

if the July or December BOR revised the assessment(s) at issue, did it have authority? [Ml] Yes 

[] No 

If yes, cite the Board’s authority. 

Was the assessment at issue established as the result of a clerical error or mutual mistake of fact? [| Yes 

No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

[I] Yes 

No 

if so, what is the issue date? 

iF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE 

When was the Notice of Uncapping, if applicable, issued? 

Under what statutory section was the Taxable Value uncapped? 

Section 6: Valuation Information «use the multiple parcel form for additional, contiguous parcels. 

Parcel Number 03-11-6-27-1815-700 

Classification of Property: 

Real] 

Personal [J (check one) 

Agricultural [1 

Commercial 

3 

Industrial 

J 

Residential 

Timber-Cutover [J 

Developmental [J 

~~ Utility 

[J {check one)

Page 3

03/26/2026 

Parcel Number: 

7303-11-6-27-1815-700 

Jurisdiction: 

CITY OF FRANKENMUTH 

County: 

Saginaw 

Printed on 

{Grantor 

Grantee 

Sale 

Sale 

Inst. 

Terms 

of Sale 

Liber 

{Verified 

Prent. 

Price 

Date 

Type 

& 

Page 

By 

Trans. 

SASSONE, 

CHARLES 

H. 

& 

DEB 

|TOTH, 

JAMES 

$50,500 

10/10/2025 

wD 

03-ARM'S 

LENGTH 

2025024835 

PROPERTY TRANSFER 

100.0 

SCOTT, 

GEOFFREY 

& ANDREA 

SASSONE, 

CHARLES 

H. 

& 

DEB 

330,000! 

08/04/2008 

WD 

{03-ARM'S 

LENGTH 

{L-2503 

P-2132 

[DEED 

100.0 

BLAZEJEWSKI, 

TIMOTHY 

G. 

& 

!SCOTT, 

GEOFFREY 

& ANDREA 

375,000 

06/28/2004 

WD 

[03-ARM’'S 

LENGTH 

DEEP 

100.0 

ACKERMAN, 

DEAN 

& 

LISA 

iBlazejewski, 

Timothy 

G. 

& 

329,000, 01/17/2001 

WD 

{03-ARM'S 

LENGTH 

DEED 

100.0 

Property Address 

iClass: 

RESIDENTIAL-IMPRO {Zoning: 

RA-2 

Building Permit (s) 

Date 

{Number 

Status 

400 

Ww TUSCOLA 

iSchool: 

FRANKENMUTH SCHOOL DISTRICT 

Single 

Family, 

Alteration 

. 

01/08/2018 

PM180001 

Complete 

P.R.E. 

100% 

10/24/2025 

Single 

Family, 

‘Alteration 

+ 

11/17/2017 

PE170115 

Complete 

Owner's Name/Address 

Map 

%: 

Single Family, Alteration 

04/14/2011 |BM110033 

Complete 

TOTH, 

JAMES 

I 

i 

2 

Est 

TCV 

622 

Vv. 

: 

209. 

{ 

: 

100 

W TUSCOLA ST 

2026 

s 

+691 TCV/TEA 

38 

} 

i 

| FRANKENMUTH MI 48734 

{ 

X 

Improved 

{Vacant 

Land Value Estimates 

for Land Table RO1.R01 1950-19%0 SUBS 

Public 

* Factors 

* 

Improvements 

Description 

Frontage 

Depth 

Front 

Depth 

Rate 

%Adj. 

Reason 

Value 

ir Bera 

BIT Read 

ROL 425/FF 

176.00 238.00 1.0000 1.3038 

425 

100 

97,527 

ax 

Description 

Gravel Road 

176 Actual 

Front Feet, 

0.96 Total Acres 

Total Est. 

Land Value 

= 

97,527 

BEG ON 

S LINE OF TRINKLEIN ST 182.63 

ET 

E 

x 

payed Road 

OF 

E LINE OF ARDUSSI PLAT TH 

S 130 

FT TO 

¥ 

crorm Sewer 

. 

BEG RUN TH 

S TO C.L.OF TUSCOLA ST TH NE 

 |y 

sidewalk 

Land Improvement Cost Estimates 

a 

val 

LY ON TUSCOLA ST176 KFT TH N 260 FT TH SW 

|y 

water 

Description 

Rate 

Size 

§ Good 

Cash 

Value 

om 

Hot 

Tub 

14,475.00 

1 

78 

11,290 

LY 

TO BEG 

0.35 ACRE 

CITY 

OF 

X 

Sewer 

a 

2 

5 

FRANKENMUTH SEC 27 T11N REE 

Electric 

Pool Equipment 

. 

5,500.00 

! 

32 

J 

Comments/Influences 

x 

Gas 

} 

Total Estimated Land Improvements 

True Cash Value 

= 

13,435 

X 

|Curb 

. 

Work Description for Permit PM180001, 

Issued 01/08/2018: Single Family 

/ 

Street Lights 

. 

| Generator 

Standard Utilities 

| Work Description for Permit PE170115, 

Issued 11/17/2017: 

Single Family 

/ 

Underground Utils. 

| Generator 

Topography of 

‘Work Description 

for 

Permit PM110033, 

Issued 04/14/2011: 

Single Family 

/ 

Site 

: Alterations 

X 

Level 

Rolling 

Low 

High 

X 

Landscaped 

Swamp 

Wooded 

: 

Pond 

| 

Waterfront 

Ravine 

Wetland 

. 

Flood Plain 

Year 

Land 

Building: 

Assessed 

Board of: 

Tribunal/ 

Taxable 

: 

Value 

Value! 

Value 

Review: 

Other: 

Value 

Who 

When 

What 

2026 

48,800 

262,500 

311,360 

311,300 

311,30608 

2025 

57,400 

252,100 

309,500 

201, 954C 

The Equalizer. 

Copyright 

(c) 

1999 

- 

2009. 

f 

{Licensed 

To: 

City of Frankenmuth, 

County 

2024 

55,100] 

238,800 

293,900 

195,862¢ 

of Saginaw, 

Michigan 

2023 

69,800! 

219,500, 

289,300 

186,555¢C 

*** 

Information herein deemed reliable 

but 

not guaranteed**¥

Page 4

Resid

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

James C. Toth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000316

City Of Frankenmuth,

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.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 26-000316

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

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.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

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.

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: April 3, 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 3

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

James C. Toth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000316

City Of Frankenmuth,

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

Page 4

MT

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

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

James

M.I.

C.

Last Name/Company Name

Toth

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

400 W. Tuscola St.

City or Town

Frankenmuth

State

Michigan

ZIP Code

48003

Telephone Number

586-747-5133

Fax Number

E-mail Address

jamestoth@greatlakeslegal.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

City Of Frankenmuth (SAGINAW)

County 

Saint Clair

Section 4: Issues Being Appealed (check all that apply)

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The sale price at closing was $550,400.00. The property appraised for $572,000.00. Both are lower than the current SEV. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 7303-11-6-27-1815-700

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

311300.00

Current Taxable Value as established by the BOR:

311300.00

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

550400.00 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

275000.00

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

275000.00

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ James C. Toth

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

James C. Toth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000316

City Of Frankenmuth,

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: March 26, 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

James C. Toth,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-000316

City Of Frankenmuth,

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: March 26, 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

03/10/2026 

03:40 

PM 

2026 BOARD OF REVIEW DECISION 

FROM 

CITY OF FRANKENMUTH 

240 W GENESEE 

FRANKENMUTH, MI 48734 

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

PROPERTY IDENTIFICATION: (Parcel Code required. Property address 

and legal description optional.) 

7303-11-6-27-1815-700 

400 W TUSCOLA 

ot TE es 

BEG ON S LINE OF TRINKLEIN ST 182.63 FT E OF E LINE OF 

ERAN 

ee SE 

ARDUSSI PLAT TH S 130 FT TO BEG RUN TH S TO C.L.OF 

TUSCOLA ST TH NE LY ON TUSCOLA ST176 KFT TH N 260 

FT TH SW LY TO BEG ~- 0.35 ACRE CITY OF 

FRANKENMUTH SEC 27 T11N R6E 

‘HIS PROPERTY IS CLASSIFIED AS 

401 

(RESIDENTIAL-IMPROVED) 

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 7303-11-6-27-1815-700 

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

Board of Review Comments: 

VALUE IN LINE WITH MARKET VALUE 

2026 

ORIGINAL ASSESSED VALUE 

311,300 

| 

2026 

"BOARD OF REVIEW" ASSESSED VALUE 

311,300 

| 

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

[2026 ORIGINAL TAXABLE VALUE 

311,300 

| 

2026 

"BOARD OF REVIEW" TAXABLE VALUE 

311,300 

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

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

James

M.I.

C.

Last Name/Company Name

Toth

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

400 W. Tuscola St.

City or Town

Frankenmuth

State

Michigan

ZIP Code

48003

Telephone Number

586-747-5133

Fax Number

E-mail Address

jamestoth@greatlakeslegal.com

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

First Name

M.I.

Last Name

Firm Name (if any)

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

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? No

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

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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Michigan

Taxing Authority (City or Township)

City Of Frankenmuth (SAGINAW)

County 

Saint Clair

Section 4: Issues Being Appealed (check all that apply)

Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The sale price at closing was $550,400.00. The property appraised for $572,000.00. Both are lower than the current SEV. 

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2026

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

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

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

Parcel Identification Number: 7303-11-6-27-1815-700

Classification of Property:

Real

Residential

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

311300.00

Current Taxable Value as established by the BOR:

311300.00

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

550400.00 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

275000.00

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

275000.00

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

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

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

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STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

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

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ James C. Toth

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