Jimmy A Kogut Petitioner V Township Of Peacock 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

Jimmy A Kogut,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003889

Township Of Peacock,

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: October 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

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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

Jimmy A Kogut,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-003889

Township Of Peacock,

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: October 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

RECEIVED 

Ef 

AUG 3 4 2026 

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

- 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. 

First Name 

Section 1: Petitioner’s Contact Information 

Bui 

Last Name/Company 

Name 

Jimmy 

A 

Kogut 

Maiting Address {No., Street, P.O. Box or Rurat Route) 

15415 Susanna Circle 

City or Town 

State 

ZiP Code 

Livonia 

Mi 

48154 

Telephone Humber (734) 462-1033 

Email Address (do not enter unless you want #TT to send ell correspondence via emai) 

Jmmy@EQUALIZ-AIR.COM 

First Name 

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

NL 

Last Name 

Firm Nama (if any) 

Mailing Address {(No., Street, P.O. Box or Fuzal Houle) 

City or Town 

State 

Telephone Number 

Email Address (do not enter unless you want BITT 

£5 sexd 28 correspondence via ema) 

Section 3: Subject Property Information «use the mutiple parcel form for additional, contiguous parcels. 

How many parcels are you 

Hyou are 

more than one parce), are they contigusus or adjoining? 

appealing? 

[1 vest 

i 

] How 

if No, yous must file separate appeals for each parcel 

Property Address (No., Street) 

parcel 43-06-143-013-01 

City or Town 

Coury 

State 

ZIP Code 

Baldwin 

Lake 

Ml 

49304

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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 appty) 

True Cash and Taxable Value 

[1 Taxable Value Only (calculation) 

[7] Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Around 1995 a 100 foot lot was divided into 4 equal 25 foot lots. For explanation purposes 

| wilt refer to them ss lot 1,2,3 and 4 which are all contiguous 

to each other. Approximately 

in 1936 

ot #1 was roadie 

oval a buews eddiion was added. 

The remaining 3 lots have not changed. 

Around 1997 lot 4 added a Gazebo. Here 

is the issue: The assessor made a mistake and Ested 

it on my propery ist 2 

Two parcels 

off. 

Last year talking taxes vith my neighbor Lat 3. 

1 nofioed wey Stale Equalized Value and Taxable Valor was significantly higher evan though neither 

proparty has Changed in 

the 

past 32 years 

| immediately started fe provess fo dently why. was wife bo Selenmine Swat the assessors olive wexie a misisle in iSlng where the Gazebo was 

located in 1 

In addition around 2005 (est.) the Gazebo was removed from Lot 4 and no changes were made to my lot. 

| appealed the mistakes to the Peacock Board in Feltmuzary 2026 claling thal 

Jot 2 is erica 

tn Lot 3 and Grerefore fo taxes should be the same. 

In March 2026 the board agreed with the folowing nuling: “Properties are contiguous and identical prety much Should be same value.” 

The State Equalized Value and Taxable amounts have me been comecied and amended, 

My request 

is for a refund of the 25 years of over{ereerndt due in the bao desical emars made by te Peacock Assessors Office. 

| am submitting the letter now to ensure 

| meet all dead Enes while 

| gather the dada of the significant overpayments from the Lake County Treasurer 

and will submit them as soon 2s they ase made awaiiable tome. 

Section 6: Jurisdictional Issues 

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

O No 

{f Yes, check which BOR you attended: i March 

BA July 

[| December 

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

[J Not required 

to attend 

Appealing a prurported Clerical Ervor or ilulusl 

stake of Fact {Hf yes, include explanation in Secon 5) 

[1 Appeating within 35 days of State Tax Comwnission Order 

Appealing within 35 days of receipt of Notice of Uncapping 

[i] Other 

If you checked “other” above, explain: 

Yeariey dor see=t 1995 -2025

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multipte parcel forms for additional, contiguous parcels. 

Foret mie 43-06-143-013-01 

Classification of Property: 

Real] 

Personal {J (check one) 

Agricutturail] 

~~ Commercial] 

industrial] 

Residential 

Tieber-Cutover [1 

Developmental [1 

usitty [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: NA 

NA 

What do you bekeve is the far market value (also known as true cash value)? 

NA 

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

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

value 

by 5) 

NA 

assessed value) NA 

Fee Information 

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

issue? 

O Yes 

#4 no 

Hf you answered yes to the above question, you ane rad requires 

to pay any filing fees. 

1f the property does not have a Principal Residence Exemption of at least 50% as of the date of the fifing of this petition for all tax years at 

issue, the filing fee is based on the greater of he State Equalized Value or Taxable Vales in dispute. 

you are appealing 

more than one 

parcel, the parcel with the highest State Equalized Value or Taxable Value in dispute will be used to determine your filing fee, plus $25.00 

will be added for each additional parcel being appeated, not to exceed a total filing fee of $1,000.00 

1f your property is residential property (see $C 285.762) and 

the State Equalized Value

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S

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.