Jeffrey T Kane Petitioner V Township Of Williamstown 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

Jeffrey T Kane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002299

Township Of Williamstown,

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.

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.

Page 2

MTT Docket No. 26-002299

Page 2 of 4

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: 

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

John T Kane

John T Kane

PO Box 327

Williamston , MI 48895

Page 4

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

Jeffrey T Kane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002299

Township Of Williamstown,

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.

NOTE: The parties may not request an informal settlement conference

Page 5

MTT

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 

JUN 25 2026 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARL ReaoR PA 

GOVERNOR 

LansiNG 

mr 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / UNCAPPING 

MTT DOCKET NO. 26 002219 

Section 1: Respondent’s Contact Information 

Unit of Government 

City of New Buffalo 

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

224 West Buffalo 

City or Town: 

State: 

ZIP Code: 

New Buffalo 

MI 

[49117 

TET 269 469 1500 

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

snorthrop@northropassessinginc.com 

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

First Name; 

ML: 

Last Name: 

Shalice 

R 

Northrop 

Firm Name (if any): 

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

224 West Buffalo 

City or Town: 

State: 

ZIP Code: 

New Buffalo 

Ml 

149117 

Telephone Nhe 069 469 

1 500 

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

snorthrop@northropassessinginc.com 

Section 3: Subject Property Information 

Are the parcels listed by Petitioner contiguous or adjoining? 

If no, list alt parcels that are adjoining In separate groupings. Attach a 

separate sheet if necessary. 

0 Yes 

[I] No 

Not 

Applicable 

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

ves 

#4 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 

Property is valued at market value. Property was purchased by the petitioner in January 

2024 for $423,150 

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 

[ml] No 

If yes, check which BOR Petitioner attended: 

March 

[| July 

[i] December 

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

[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 

[J No 

If yes, explain 

Is Petitioner appealing from a State Tax Commission Order? 

O ves 

[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 multipte parcel form for additional, contiguous parcels. 

Parcel Number: 11 

62 8407 0057 00 5 

Classification of Property: 

Real] 

Personal [1 (check one) 

Agricultural 0 

Commercial J 

Industrial 0 

Residential A ~~ Timber-Cutover [1 

Developmental 

[J 

Utility 

J (check one)

Page 3

a 3 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Randall 

W Graff 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26 002219 

City of New Buffalo 

, 

Respondent(s) 

PROOF OF SERVICE 

Shalice Northrop 

states that on 6/23/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Answer 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Michigan Tax Tribunal/Randall W Graff 

P.O. Box 30232/9503 Night Heron Ln 

Lansing, MI 48909/Naples, FL 34120 

has 

/ 1% 

[Signature of person who is serving/mailing copy] 

Shalice Northrop

Page 4

New Buffalo City Assessor 

"Shalice Northrop 

17425 Red Arrow Highway 

New Buffalo, MI 49117 

Michigan Tax Tribunal 

P.O. Box 30232 

Lansing, Michigan 48909 

BY

Page 5

U.S. POSTAGE

PM 

NEW BUFFALO

JUN 23, 2028 

wos 

$92.90 

RDCO03 

0 Lb 1.00 Oz 

$2324D500718

 PRIORITY® Sakray VELOFE 

M A IL 

APPLY PRIORITY MAIL POSTAGE HERE 

EXPECTED DELIVERY DAY: 06

USPS TRACKING® # 

| 

——

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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

APR 1 0 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

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. 

1 

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 

M1. 

Last Name/Co.:pany Name 

Jeffrey 

TT: 

Kane 

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

5511 West Locke Road 

City or Town 

State 

ZIP Code 

Perry 

Mi 

48872 

Telephone Number 517-204-2587 

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

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

First Name 

M.1. 

Last Name 

John 

T. 

Kane 

Firm Name (if any) 

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

PO Box 327 

City or Town 

State 

ZIP Code 

Williamston 

MI 

48895 

Telephone Number 51 7-204-2451 

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

Section 3: Subject Property Information “use the multiple pz- 

-:l form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

one 

If you are appealing more than one parcel, are w:2y contiguous or adjoining? 

[J Yes 

No** 

**If No, you must file separate appeals for each _.arcel 

Property Address (No., Street) 

000 North Williamston Road 

City or Town 

Williamston 

oon Ingham 

mo 

asses

Page 2

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 ai that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

[] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

This parcel was purchased between two unrelated parties at an arm's length transaction, where the seller was not under duress or 

compulsion to sell. The land is virtually landlocked by the fact that road frontage along Williamston Road requires a permit from the 

State of Michigan EGLE to be able to install a driveway. The cost of hiring an engineer, obtaining the permit from EGLE and 

constructing an accessible driveway for farm machinery is estimated to be in the thousands of dollars. 

The Board of Review apparently did not acknowledge the real market conditions and is using a blanket uniform price per acre of 

vacant land for comparison. 

It should also be noted that the assessment card indicates that the property has ‘electricity service' 

which it does not. The cost of obtaining electrical utility service from DTE is expected to be in the thousands of dollars based on the 

conditions and experiences by others in having utility poles installed. 

The cost of agricultural farmland worth is based on monetary return that comes from crop production, in this case corn. 

Crop acres of 17 +/- times corn yield of 150 bushels per acre = 2,550 bushels times crop price $3.35= $8.542.50 gross income. The 

gross per acre is $502.50. Cost of production according to JFE Ag Solutions is $523.80 before land costs of rent or debt payment. 

See attached Exhibit 'A" This land has been signed up to continue as agricultural use and values other than for farm use, such as 

residential homes, should not be considered. Because of the overburden of swales, low spots and deer predation, lack of drain tile 

omit, 

roperty, it is not ‘prime’ or even average productivity, whereby the non-usable land is a negative effect on the profitability or 

value of the land. 

The classification for tax purposes says Residential Improved which is wrong and should be agricultural. No house structures or 

dwellings are located on the property. 

The true cash value is $68,000 (validated by arm's length transaction) making the taxable value $34,000. 

Section 6: Jurisdictional Issues 

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

BM] Yes 

|] No 

If Yes, check which BOR you attended: [# March 

[] July 

[] December 

If No, please check the applicable reason(s): 

O Not required to attend 

| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P. 

| 

Number: 

oreeiumier 33-03-03-35-226-005 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural J 

Commercial (J 

Industrial [J 

Residential @ 

 Timber-Cutover (1 

Developmental 

[J 

Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

89 400 

53,602 

What do you believe is the fair market value (also known as true cash value)? 

$68,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$34 000 

assessed value) 

$34,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

O Yes 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the

Page 4

Co

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

Jeffrey T Kane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002299

Township Of Williamstown,

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: June 13, 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

John T Kane

John T Kane

PO Box 327

Williamston , MI 48895

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

Jeffrey T Kane,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002299

Township Of Williamstown,

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: June 13, 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

GRETCHEN WHITMER 

GOVERNOR 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

RECEIVED 

APR 1 0 2026 

MICHIGAN TAX TRIBUNAL 

MARLON |. BROWN, DPA 

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. 

1 

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 

M1. 

Last Name/Co.:pany Name 

Jeffrey 

TT: 

Kane 

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

5511 West Locke Road 

City or Town 

State 

ZIP Code 

Perry 

Mi 

48872 

Telephone Number 517-204-2587 

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

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

First Name 

M.1. 

Last Name 

John 

T. 

Kane 

Firm Name (if any) 

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

PO Box 327 

City or Town 

State 

ZIP Code 

Williamston 

MI 

48895 

Telephone Number 51 7-204-2451 

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

Section 3: Subject Property Information “use the multiple pz- 

-:l form for additional, contiguous parcels. 

How many parcels are you 

appealing? 

one 

If you are appealing more than one parcel, are w:2y contiguous or adjoining? 

[J Yes 

No** 

**If No, you must file separate appeals for each _.arcel 

Property Address (No., Street) 

000 North Williamston Road 

City or Town 

Williamston 

oon Ingham 

mo 

asses

Page 2

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 ai that apply) 

True Cash and Taxable Value 

Taxable Value Only (calculation) 

[] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

This parcel was purchased between two unrelated parties at an arm's length transaction, where the seller was not under duress or 

compulsion to sell. The land is virtually landlocked by the fact that road frontage along Williamston Road requires a permit from the 

State of Michigan EGLE to be able to install a driveway. The cost of hiring an engineer, obtaining the permit from EGLE and 

constructing an accessible driveway for farm machinery is estimated to be in the thousands of dollars. 

The Board of Review apparently did not acknowledge the real market conditions and is using a blanket uniform price per acre of 

vacant land for comparison. 

It should also be noted that the assessment card indicates that the property has ‘electricity service' 

which it does not. The cost of obtaining electrical utility service from DTE is expected to be in the thousands of dollars based on the 

conditions and experiences by others in having utility poles installed. 

The cost of agricultural farmland worth is based on monetary return that comes from crop production, in this case corn. 

Crop acres of 17 +/- times corn yield of 150 bushels per acre = 2,550 bushels times crop price $3.35= $8.542.50 gross income. The 

gross per acre is $502.50. Cost of production according to JFE Ag Solutions is $523.80 before land costs of rent or debt payment. 

See attached Exhibit 'A" This land has been signed up to continue as agricultural use and values other than for farm use, such as 

residential homes, should not be considered. Because of the overburden of swales, low spots and deer predation, lack of drain tile 

omit, 

roperty, it is not ‘prime’ or even average productivity, whereby the non-usable land is a negative effect on the profitability or 

value of the land. 

The classification for tax purposes says Residential Improved which is wrong and should be agricultural. No house structures or 

dwellings are located on the property. 

The true cash value is $68,000 (validated by arm's length transaction) making the taxable value $34,000. 

Section 6: Jurisdictional Issues 

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

BM] Yes 

|] No 

If Yes, check which BOR you attended: [# March 

[] July 

[] December 

If No, please check the applicable reason(s): 

O Not required to attend 

| Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

| Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain:

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

P. 

| 

Number: 

oreeiumier 33-03-03-35-226-005 

Classification of Property: 

~~ Real 

Personal [J (check one) 

Agricultural J 

Commercial (J 

Industrial [J 

Residential @ 

 Timber-Cutover (1 

Developmental 

[J 

Utility 

[J (check one) 

Assessed Value (also known as State Equalized Value) established 

| Taxable Value established by the Board of Review: 

by the Board of Review: 

89 400 

53,602 

What do you believe is the fair market value (also known as true cash value)? 

$68,000 

What do you believe is the assessed value? (multiply true cash 

What do you believe is the taxable value? (cannot exceed 

value by .5) 

$34 000 

assessed value) 

$34,000 

Fee Information 

Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at 

issue? 

O Yes 

If you answered yes to the above question, you are not required to pay any filing fees. 

If the property does not have a Principal Residence Exemption of at least 50% as of the

Page 4

Co

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.