Laura McCool Graham Petitioner V Township Of Peninsula, Sally A Murray Respondents

Page 1

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Laura McCool Graham 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002851 

Township of Peninsula 

Respondent(s) 

PROOF OF SERVICE 

Sally Ann Murray 

states that on 10/14/2026 

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] 

laura.mccool10@gmail.com 

Sally Ann Waray 

[Signature of person wh 

is serving/mailing copy] 

Sally Ann Murray 

[Print/type name of person serving/mailing copy] 

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

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Page 1

9) 

Em 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Laura McCool Graham 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 26-002851 

Township of Peninisula 

Respondent(s) 

CHANGE IN CONTACT INFORMATION 

Use this form to report changes in contact information for the purposes of service. 

This form 

must be completed in every case a change is required. Complete all sections that apply. The 

completed form must be filed with the Tribunal and served on the opposing party or their 

representative. 

A proof of service may be found on the second page. 

1. 1am [¢ a party. 

[] an attorney or authorized representative for a party. 

2. My new firm: 

Firm Name 

Address 

City 

State 

Zip 

3. My name has changed: 

My current name: 

My former name: 

4. My new or corrected mailing address is: 

Address 

City 

State 

Zip 

5. My new or corrected telephone number is: 

6. My new or corrected e-mail address is: 

assessor@peninsulatownship.com 

Signature 

Sally Ann Murray 

[Print/type name of person signing]

Page 2

MTT Docket No. 26-003622 

Page 2 of 2 

PROOF OF SERVICE 

| certify that on this date 

| served a copy of this Change of Contact Information on the opposing 

party or their representative. 

10/14/2026 

Sally Murray 

Date 

Signature 

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

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Page 1

Vv 

im 

4286231 

2026R-00648 

STATE OF MICHIGAN 

GRAND TRAVERSE COUNTY 

RECORDED 01/15/2026 11:31:45 AM 

eer) \W\=YNS- 003-00 

Pes 

SCOTT M. ROKOS REGISTER OF DEEDS 

STATE OF MICHIGAN County of Grand Traverse at Traverse 

City. 

{hereby 

PAGE 1 OF 3 

certify that there are no Tax ZLiens or Titles held by the State of any individual against the within 

destription, and 2l taxes 

on same are paid for five years previous to the date of the instrument as 

appears by the records in my [At pa doss not cover taxes In the process of collections by 

Township City or Village 

ety 

Grand Traverse County Treasurer 

WARRANTY DEED 

~~ The Grantor, SLG Properties, LLC, 

a Michigan limited liability company, whose 

address is 10630 Peninsula Drive, Traverse City, Michigan 49686, conveys and warrants to the 

Grantees, Stephen D. Graham and Laura M. Graham, 

husband and wife, whose address is 

10630 Peninsula Drive, Traverse City, Michigan 49686, 

the following described premises 

"situated in Peninsula Township, Grand Traverse County, Michigan: 

See Exhibit A 

Tax Parcel Number: 

28-11-675-003-00 

Common Address: 

10630 Peninsula Drive, Traverse City, Michigan 49686 

This property may 

be located within 

the 

vicinity 

of farmland 

or farm operation. 

Generally accepted agricultural and management practices which may generate noise, dust, 

odors, and other associated conditions may be used and are protected by the Michigan Right to 

Farm Act. 

The Grantor grants to the Grantees the right to make all divisions of the conveyed parcels 

under Section 108 of the Land Division Act, Act No. 288 of the Public Acts of 1967. 

Consideration: One Dollar and No/100 ($1.00) 

Warranty Deed 

Page 

1 of 2 

2026R-00648 Pg# 1

Page 2

SLG PROPERTIES, LLC 

SLG PROPERTIES, LLC 

Stephen D. Graham 

By: 

Laura M. Grate 

Its: 

Member 

Its: 

Member 

Dated: January ( 

, 2026 

Dated: January 

( 

, 2026 

STATE OF MICHIGAN 

) 

) ss. 

COUNTY OF GRAND TRAVERSE) 

+h 

On this GF ay of January, 2026, before me, a Notary Public in and for said County, 

personally appeared Stephen D. Graham and Laura M. Graham, Members of SLG Properties, 

LLC, to me known to be the same persons described in and who executed the within instrument, 

who acknowledged the same to be their free act and deed. 

Epulirlsy. HL 

pep 

Nota 

PIBERLY A LLOYD 

Kimberly &. Lloyd 

, Notary Public 

ublic, 

State of Michi 

= 

County of Grand Traverse sen 

Grand Traverse County, Michigan 

Any Commission Expires 12-29-2028 

Acting in Grand Traverse County, Michigan 

cting in the County of Gardlhgl 

My commission expires: 

_[D “29-202 F 

Traverse 

Exempt from Transfer Tax: 

MCL 207.526(a) and MCL 207.505(a). 

Drafted by: 

Send Tax Bills to: 

After Recorded Return to: 

Jeffrey R. Wonacott, Esq. 

- 

Stephen D. Graham and 

Jeffrey R. Wonacott, Esq. 

Parker Harvey PLC 

Laura M. Graham 

Parker Harvey PLC 

901 S. Garfield Avenue, Suite 200 

| 10630 Peninsula Drive 

901 S. Garfield Avenue, Suite 200 

Traverse City, MI 49686 

Traverse City, Michigan 49686 

Traverse City, MI 49686 

This instrument was prepared at the specific request of the parties based solely on information supplied by one or more of the 

parties 

to this conveyance and without examination of title 

or abstract. 

The drafter assumes no 

liability for any errors, 

inaccuracy, or omissions in this instrument resulting from the information provided. The parties hereto signify their assent to this 

disclaimer by the grantor’s execution and the grantees’ acceptance of this instrument. 

‘Warranty Deed 

Page 2 of 2 

2026R-00648 Pg# 2

Page 3

EXHIBIT A 

TO 

WARRANTY DEED 

FROM 

SLG PROPERTIES, LLC 

TO 

STEPHEN D. GRAHAM AND LAURA M. GRAHAM 

(legal description) 

Peninsula Township, Grand Traverse County, Michigan: 

Lots 3 and 3A, Terrace

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Page 1

LL 

Tx:4280246 

2025R-11172 

STATE OF MICHIGAN 

GRAND TRAVERSE COUNTY 

#4 

RECORDED 09/02/2025 11:05:29 AM 

Parcel 28-1 I-(g75- 00% 00 

By. 

SCOTT M. ROKOS REGISTER OF DEEDS 

Ci 

Traverse 

O 

Thereby 

a 

ae ety eS aE 

he wiltn 

PAGE 

1 OF 3 

description, and ll taxes on same are paid for ive years previous {othe date of the instrument as 

appears by the records in my office. This does not cover faxes in the process of collections by 

Township City or Vilage 

Grand Traverse County Treasurer 

Ww. ARRANTY DEED 

qs airy 

The Grantors 

Stephen Graham and Laura Graham, whose address is 6359 Cedarmere, 

-- Unit 40, Traverse City Michigan 49686, convey and warrant to the Grantee, SLG Properties, 

- 

LLC, 

a Michigan limited liability company, whose address 

is 6359 Cedarmere, Unit 40, 

Traverse 

City Michigan 49686, 

the 

following 

described 

premises 

situated 

in Peninsula 

Township, Grand Traverse County, Michigan: 

See Exhibit A 

SUBJECT TO any restrictions, reservations, and easements of 

record. 

Tax Parcel Number: 

11-675-003-00 

Common Address: 

10630 Peninsula Drive, Traverse City, Michigan 49686 

This property may 

be located within the vicinity 

of farmland 

or farm operation. 

Generally accepted agricultural and management practices which may generate noise, dust, 

odors, and other associated conditions may be used and are protected by the Michigan Right to 

Farm Act. 

The Grantors grant to the Grantee the right to make all divisions of the conveyed parcels 

under Section 108 of the Land Division Act, Act No. 288 of the Public Acts of 1967. 

This conveyance is not a.transfer of ownership under Section 27(a) of Act 415 of Public 

Acts of 1994 (commonly known as Proposal A) because it constitutes an exempt transaction 

pursuant to the exemption in MCL 211.27a(7)(m) for a transfer to a commonly controlled entity. 

Consideration: $1.00 (One Dollar and No/100) 

Warranty Deed 

Page 1 of 2 

2025R-11172 Pg# 1

Page 2

STATE OF MICHIGAN 

ps 

Sten Graham 

Dated: August 14, 2025 

Hl 

AIA 

) 

) ss. 

COUNTY OF GRAND TRAVERSE) 

LA 

Graham 

/ 

Dated: August 14, 2025 

On this 14% day of August, 2025, before me, a Notary Public in and for said County, 

personally appeared Stephen Graham and Laura Graham, to me known to be the same 

persons described in and who executed the within instrument, who acknowledged the same to be 

their free act and deed. 

Fauble, Notary Public 

Grand Traverse County, Michigan 

Acting in Grand Traverse County, Michigan 

My commission expires: 08/09/2026 

Exempt from Transfer Tax: 

MCL 207.526(a) and MCL 207.505(a). 

Drafted by: 

Send Tax Bills to: 

After Recorded Return to: 

Jeffrey R. Wonacott, Esq. 

Stephen D. Graham and Laura | Jeffrey R. Wonacott, Esq. 

Parker Harvey PLC 

McCool Graham 

Parker Harvey PLC 

901 S. Garfield Avenue, Suite 200 

| 6359 Cedarmere 

901 S. Garfield Avenue, Suite 200 

Traverse City, MI 49686 

Traverse City, MI 49686 

Traverse City, MI 49686 

This instrument was prepared at the specific request of the parties based solely on information supplied by one or more 

of the parties to this conveyance and without examination of title or abstract. 

The drafter assumes no liability for any errors, 

inaccuracy, or omissions in this instrument resulting from the information provided. The parties hereto signify their assent to this 

disclaimer by the grantor’s execution and the grantee’s acceptance of this instrument. 

Warranty Deed 

Page 2 of 2 

2025R-11172 Pg# 2

Page 3

EXHIBIT A 

TO 

WARRANTY DEED 

FROM 

STEPHEN GRAHAM AND LAURA GRAHAM 

TO 

SLG PROPERTIES, LLC 

(legal description) 

Peninsula Township, Grand Traverse County, Michigan: 

Lots 3 and 3A, Terrace Grove, according to the plat thereof as recorded in Liber 6 of 

Plats, Page 28, Grand Traverse County Records.

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Page 1

4. A secondary public offering 

of the stock of 

a company 

(a secondary public 

offering occurs when 

a company whose stock 

is already publicly traded issues 

additional new stock for sale to the public) 

5. The trading of the stock of a privately held company 

(a privately held company 

is 

a company whose stock is not available for sale to the public) 

6. A takeover involving a public offer by someone to buy stock from present 

stockholders in 

order to gain control of a company 

c 

ly C 

lled Entiti 

If entities are commonly controlled, is a transfer of property (or ownership interests) 

among the entities a transfer of ownership? 

No. See MCL 211.27a(7)(m). 

With regard to entities under common control, what is meant by “entities”? 

“Entities” in this context means corporations, partnerships, limited liability companies, 

limited liability partnerships, or any other legal entity. 

When are entities considered to be commonly controlled? 

The State Tax Commission has directed that Michigan Revenue Administrative Bulletin 

1989-48 is to be used in determining whether entities are commonly controlled. This 

bulletin is available on the Internet at www.michigan.gov/treasury. This bulletin details 

three categories of common 

control: 

1. 

A parent-subsidiary group of trades or businesses 

2. 

A brother-sister group of trades or businesses 

3. 

A combined group of trades or businesses (a specific combination of a parent- 

subsidiary group and a brother-sister group of trades or businesses) 

For entities to be commonly controlled under Michigan Revenue Administrative Bulletin 

1989-48, the entities must be engaged 

in 

a business or trades activity. See 

C & J 

Investments of Grayling, LLC v City of Grayling, unpublished opinion per curiam of the 

Court of Appeals, issued November 13, 2007 (Docket No. 270989). The term “common” is 

defined as “belonging equally to, or shared alike by, two or more or all 

in question.” 

Entities which are not engaged 

in 

a business activity cannot be entities under common 

control under Michigan Revenue Administrative Bulletin 1989-48. 

Example: A husband and wife own their personal residence together as tenants by the 

entireties. 

For estate planning and other purposes, they convey the property to a limited 

liability company 

of which the wife 

is the only member. The entities involved (the 

husband and wife and the 

limited liability company) cannot be considered entities under 

common control under Michigan 

Revenue Administrative Bulletin 1989-48 since no 

business activity exists in this situation. 

Note: Michigan Revenue Administrative Bulletin 1989-48 refers to Internal Revenue 

Service 

regulations concerning constructive ownership (also commonly known as 

ownership attribution). 

It is the opinion of the State Tax Commission that, although 

Michigan Revenue Administrative Bulletin 1989-48 is to be used in determining entities 

under common control, the Internal Revenue Service regulations concerning 

constructive ownership are 

to be disregarded. 

Application of the regulations regarding 

33

Page 2

constructive ownership (ownership attribution) would 

result in transfer of ownership 

exemptions that were clearly not intended by the legislature. 

Is it possible for entities not to qualify as entities under common control under 

Michigan 

Revenue Administrative Bulletin 1989-48 but still be considered entities 

under common 

control? 

Yes. 

If there is a business purpose, there are two circumstances that constitute 

a common 

control 

situation—even though the entities involved may not qualify as entities under 

common control 

under Michigan Revenue Administrative Bulletin 1989-48: 

1. 

Initial transfers by individuals of a fee simple interest in

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Page 1

4 

= 

STATE'OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

ne BANMOOR, LLC V. 

CITY OF TROY 

MTT DOCKET NO. 24-001139 

PROPOSED & FINALOPINION A 

JUDGEMENT 

AND 

APPELLANT 

\ 

RESP 

BEFORE: ERISSA J. GLEKLER | PATRICIA L. HALM 

PROPOSED JUDGMENT 

The Tribunal determined that the subject 

property's taxable value (TV) was properly 

uncapped under MCL 211.27a. 

Taxable Values ordered: 

YR 

TV 

2024 

$236,00 

2025 

$243310 

PROCEDURAL HISTORY 

Petitioner received notice that the prop- 

erty’s TV was uncapped for the 2024 tax 

year 

Petitioner protested the uncapping to 

the March 2024 Board of Review, which 

upheld the uncapping. 

Petitioner filed a Petition with the Tribu- 

nal on May 11, 2024. 

Respondent filed an Answer on June 13, 

2024. 

The disputed taxable values fall with- 

in the jurisdictional limits of the Small 

Claims Division, and subsequent tax 

years were properly included. 

ISSUES AND APPLICABLE LAW 

ISSUE 

Whether Petitioner proved, by a preponderance 

of the evidence, that the subject property's tax- 

able value was improperly uncapped under MCL 

21.27a. 

APPLICABLE LAW 

Taxable value is capped unless a transfer of 

ownership occurs. 

Oo 

THE MICHIGAN ASSESSOR 

| voL 67, 

NO. 

1 

A transfer of ownership includes the con- 

veyance of title or beneficial use, including a 

conveyance by deed. 

Transfers between commonly controlled 

legal entities may be excluded from uncap- 

ping, but only when both parties qualify as 

“legal entities” under the statute. 

CONTENTION OF VALUE 

PETITIONER'S EVIDENCE 

YR 

TV 

2024 

$186,953 

2025 

Petitioner asserted that the taxable value 

should not have uncapped because: 

The property was conveyed in 2023 from 

husband and wife (tenants by the entirety) 

to an LLC solely owned by the same 

individuals 

Petitioner asserted there was no change in 

beneficial use or control. 

The conveyance was exempt from real 

estate transfer tax, and Petitioner argued it 

should also be exempt from uncapping. 

Petitioner claimed the transfer fell under 

the commonly controlled entities exception. 

A Property Transfer Affidavit was asserted 

to have been timely filed. 

RESPONDENT'S EVIDENCE 

YR 

TV 

2024 

$236,000 

2025 

$243310 

JANUARY 

/ 

FEBRUARY 

2026

Page 2

980 BANMOOR, LLC 

V. CITY OF TROY 

Respondent contended that the taxable value 

was properly uncapped because: 

This conveyance constituted a transfer of 

ownership by deed, requiring uncapping 

The exemption from real estate transfer 

tax does not exempt a property from 

uncapping. 

Beneficial use changed because 

ownership moved from individuals to an 

LLC, which is a separate legal entity. 

Natural persons do not qualify as a “legal 

entity” for purposes of the common- 

control exemption. 

FINDINGS OF FACT 

The Tribunal found the following facts proven 

by a preponderance of the evidence: 

1. 

The property is located at 980 Banmoor 

Drive, Oakland County. 

2. 

The property is classified as residential. 

3. 

The property was purchased by husband 

and wife in 2012. 

4. 

The property was conveyed to 980 Ban- 

moor LLC on October 23, 2023. 

5. 

The LLC's sole members are the same 

husband and wife, as tenants by the en- 

tirety. 

CONCLUSIONS OF LAW 

The Tribunal concluded that: 

A transfer of ownership occurred under MCL 

211.27a(6)(a) due to the conveyance by deed 

Membership in an LLC does not confer 

ownership or beneficial use of the LLC's real 

property. 

Natural persons are not “legal entities” un- 

der MCL 211.27a(7)(m). 

The commonly controlled entities exception 

did not apply. 

Any exemption from transfer tax was legally 

irrelevant to taxable value uncapping. 

The Tribunal found a change in beneficial 

use as a matter of law. 

The 2024 taxable value was therefore prop- 

erly uncapped. 

JANUARY /

Page 3

STATE

Page 4

314

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Page 1

THE GENERAL PROPERTY TAX ACT (EXCERPT) 

Act 206 of 1893 

211.27a Property tax assessment; determining taxable value; adjustment; exception; 

"transfer of ownership" defined; qualified agricultural property; notice of transfer of 

property; notification of recorded transaction; definitions. 

Sec. 27a. 

(1) Except as otherwise provided in this section, property shall be assessed at 50% of its 

true cash value under section 3 of article IX of the state constitution of 1963. 

(2) Except as otherwise provided in subsection (3), for taxes levied in 1995 and for each 

year after 1995, the taxable value of each parcel of property is the lesser of the following: 

(a) The property's taxable value in the immediately preceding year minus any losses, 

multiplied by the lesser of 1.05 or the inflation rate, plus all additions. For taxes levied in 

1995, the property's taxable value in the immediately preceding year is the property's state 

equalized valuation in 1994. 

(b) The property's current state equalized valuation. 

(3) Upon a transfer of ownership of property after 1994, the property's taxable value for the 

calendar year following the year of the transfer is the property's state equalized valuation for 

the calendar year following the transfer. 

(4) If the taxable value of property is adjusted under subsection (3), a subsequent increase in 

the property's taxable value is subject to the limitation set forth in subsection (2) until a 

subsequent transfer of ownership occurs. If the taxable value of property is adjusted under 

subsection (3) and the assessor determines that there had not been a transfer of ownership, the 

taxable value of the property shall be adjusted at the July or December board of review. 

Notwithstanding the limitation provided in section 53b(1) on the number of years for which a 

correction may be made, the July or December board of review may adjust the taxable value 

of property under this subsection for the current year and for the 3 immediately preceding 

calendar years. 

A corrected tax bill shall be issued for each tax year for which the taxable 

value is adjusted by the local tax collecting unit if the local tax collecting unit has possession 

of the tax roll or by the county treasurer if the county has possession of the tax roll. For 

purposes of section 53b, an adjustment under this subsection shall be considered the correction 

of a clerical error. 

(5) Assessment of property, as required in this section and section 27, is inapplicable to the 

assessment of property subject to the levy of ad valorem taxes within voted tax limitation 

increases to pay principal and interest on limited tax bonds issued by any governmental unit, 

including a county, township, community college district, or school district, before January 1, 

1964, if the assessment required to be made under this act would be less than the assessment 

as state equalized prevailing on the property at the time of the issuance of the bonds. This 

inapplicability continues until levy of taxes to pay principal and interest on the bonds is no 

longer required. The assessment of property required by this act applies for all other purposes. 

(6) As used in this act, "transfer of ownership" means the conveyance of title to or a present 

interest in property, including the beneficial use of the property, the value of which is 

substantially equal to the value of the fee interest. Transfer of ownership of property includes, 

but is not limited to, the following: 

(a) A conveyance by deed. 

Michigan Compiled Laws Complete Through PA 103 of 2026 

Rendered Friday, September 25, 2026 

Page 

1 of 8 

Courtesy of legislature. mi.gov

Page 2

(b) A conveyance by land contract. The taxable value of property conveyed by a

Page 3

ad

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002851

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

Party Filing Document 

Respondent

Files

Document Type: Attachments to Answer

Attachment File Name: MCL-211-27A

Document Type: Attachments to Answer

Attachment File Name: MTT Troy - 2 cases re LLC

Document Type: Attachments to Answer

Attachment File Name: TransferOwnershipGuidelines excerpt pg 33-34

Document Type: Attachments to Answer

Attachment File Name: Deed to LLC

Document Type: Attachments to Answer

Attachment File Name: Deed OUT of LLC

Document Type: Documentation

Attachment File Name: Change of Contact Information

Document Type: Proof of Service: Misc Documents

Attachment File Name: Proof of Service

Fee Information

Filing Fee: $ 0.00

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Payment Information

Payment: $ 0.00

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Page 1

scan 

D 

03/05/2026 02:08 

PM 

518 (Rov. 14-12) 

HY 

1 

“Petition to Board of Review 

7 

L4035 

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing Is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

‘Owner's Name (Please Print of Type) 

GRAHAM STEPHEN D & LAURA M 

“Township or City 

County 

PENINSULA TOWNSHIP 

GRAND TRAVERSE 

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

the following described property: 

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

Petitioner's Name 

(If Other than Owner. Please Print of Type) 

11-675-003-00 

LOTS 3 & 3A TERRACE GROVE. PLAT CREATED 1958 VIEW EASEMENT RECORDED 

AT 2021R-14711 

10630 PENINSULA DR 

’ 

Protested Item 

[1 Assessed Value 

Tentative Taxable Value 

0 Classification 

O qQualifed Agricultural 

Property Exemption 

1. 

PROTEST OF ASSESSMENT 

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

|Assessed Amount 

(Owner's Estimated True Cash Value 

[Tentative Taxable Value 

ear 

388,000 

388,000 

2026 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c 

of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect 

that a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

40 1 

Classification should be: (Please check one of the following) 

[0 

Agricuttural 

[O Industrial 

OO Timber Cutover 

Olutility (Personal Property Only) 

OO commercial 

[J Residential 

[CIbevelopmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

(if the assessor 

has denied or changed 

the percentage of the exemption 

from the 18 mills 

of local school operating tax for qualified agricultural property, 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption granted by assessor: (Enter 0 If exemption is denied) 

| Percent qualiied agricultural exemption requestad by Owner: (Enter T00 TTTol 

exemption requested) 

¢ 

4. 

REASON FOR PROTEST 

State reason(s) for protest 

of assessed value and/or the tentative taxable value and/or classification and/or qualified agricultural property exemption. 

CERTIFICATION 

Signature 

Date 

Cou attached [lin — SW 

03/05/2026 

Address 

Phone Number 

www.michigan.gov/treasury

Page 2

Michigan Depgriment 

of Treasury 

Ferin 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number In the Board of Review minutes. 

Parcel Code 

Petition Number 

27 

11-675-003-00 

1. ASSESSED VALUE 

Disgosftion by Board of Review. The Board of Review must state the reason for its action below. 

388,000.00 

| 

Denied 

Od 

Assessed Value Changed From: 

y 

0! 

Record gf Vote - Board or three member committee 

of board 

; 

i 

: 

217 

; 

YE! 

a 

Member: 

© YE: 

£44 

Chairperson; 1% 

ves 

O no cf Member: pul 

s 

[J no 

hn 

embel 

s 

[J nef L] 

Reason for Board Aktion: 

’ 

AV/TV 388,000/388,000.0WNER ARGUING UNCAPPING. 

RE-CAP DENIED. 

MLC 211.27A 

If you disagree with the decision of the Board of Review regarding

Page 3

03/18/2

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

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-002851

 

Respondent’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Sally

M.I.

A

Last Name

Murray

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

13235 Center Rd

City or Town

Traverse City

State

 Michigan

ZIP Code

49686

Telephone Number

2312237313

E-mail Address

assessor@peninsulatownship.com

 

 

Subject Property Information:

Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings.

 *If necessary, attach a separate sheet.

N/A 

Does the subject property have a principal residence exemption of 50% or more?

Yes

 

Please Explain Your Answer to this Appeal:

Petitioner is appealing the uncapping. The uncap deed is attached, in which the "Petitioner's LLC" conveyed to "Petitioners as individuals". MCL 211.27a provides 

no clear exemption for such subject transfers. See attached excerpt of STC Transfer of Ownership Guideline. The assessor questions "entities under common 

control" and the definition (and standardized proof of) "business purpose". Two recent MTT cases (info attached) appear to uphold uncapping however there is no 

clear consensus in the assessment community with regard to such conveyances (do they uncap or not?). Assessor recommended taxpayer file appeal to gain 

clarity and precedent.

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 

Jurisdictional Issues:

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

Did Petitioner protest the assessment at a Board of Review?

Yes

If Yes, check which Board of Review Petitioner attended:

March

If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? 

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

If the July or December Board of Review revised the assessment(s) at issue, did it have authority? 

If yes, please cite the Board’s authority?

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

No

If yes, please explain

Is Petitioner appealing from a State Tax Commission Order?

No

If yes, when was it issued?

IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE:

When was the Notice of Uncapping issued?

Under what statutory section was the taxable value uncapped?

 

 

Valuation Information:

Parcel Identification Number:

28-11-675-003-00

Classification of Property: Real (check one)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

 Residential (check one)

Current Assessed Value as established by the Board of Review:

388000

Current Taxable Value as established by the Board of Review:

388000

What do you believe is the fair market value?

776000

What do you believe is the taxable value?

388000

 

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

Respondent’s Signature: 

/s/ Sally Murray

Attorney or Authorized Agent’s Signature:

/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.

Page 1

03/05/2026 02:08 

PM 

Sa hen 17-12) 

eh 

71 

) 

L-4035 

“Petition to Board of Review 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing Is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print 

of Type) 

GRAHAM STEPHEN D & LAURA M 

County 

Petitioner's Name (if Other than Owner. Please Print or Type) 

Township or City 

PENINSULA TOWNSHIP 

GRAND TRAVERSE 

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

the following described property: 

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

11-675-003-00 

LOTS 3 & 3A TERRACE GROVE. PLAT CREATED 1958 VIEW EASEMENT RECORDED AT 2021R-14711 

10630 PENINSULA DR 

Protested Item 

[1 Assessed Value 

WK rene Taxable Value 

1. 

PROTEST OF ASSESSMENT 

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

entative Taxable Value 

‘ear 

388,000 

2026 

0 Classification 

O qQualifed Agricultural 

Property Exemption 

(Owner's Estimated True Cash Value 

[Assessed Amount 

388,000 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that 

a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classffication of property on this years assessment roll: 

401 

Classification should be: (Please check one of the following) 

[O 

Agricultural 

O Industrial 

CITimber Cutover 

Olutility (Personal Property Only) 

OO Commercial 

[J Residential 

[CIbevelopmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

ing tax for qualified 

agricultural 

3 

ITY TO CONSIDER SRACT PORTE 

(if the assessor has denied or changed 

the percentage of the exemption from the 18 mills of local school operati 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHOR! 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

Percent qualified agricultural exemption granted by assessor. (Enter 0 If exemption is denied) 

4. 

REASON FOR PROTEST 

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

CERTIFICATION 

Signature 

Date 

Co attached Lh — 

03/05/2026 

Address 

Phone Number 

www.michigan.gov/treasury

Page 2

Michigan Depgriment 

of Treasury 

Fern 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number In the Board of Review minutes. 

Petition Number 

Parcel Code 

27 

11-675-003-00 

1. ASSESSED VALUE 

Disgospion by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

(] 

Assessed Value Changed From: 

[ 

388,000 

fro: 

388,000.00 

| 

Record Ci ‘Vote - Board or three member committee 

of board 

\ 

i 

: 

/ 

; 

E 

2 

Chairperson: 1% 

ves 

OO no Pi 

HE 

Member: HL ves 

[J no 

ral Member: 

ral ves 

[J utd 

av 

i 

Reason for Board Aktion: 

/ 

’ 

i 

AV/TV 388,000/388,000.0WNER ARGUING UNCAPPING. 

RE-CAP 

DENIED. 

MLC 211.27A 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may

Page 3

03/1

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Laura

M.I.

McCool

Last Name

Graham

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

10630 Peninsula Drive

City or Town

Traverse City

State

 Michigan

ZIP Code

49686

Telephone Number

2313439338

E-mail Address

laura.mccool10@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

10630 Peninsula Drive

City or Town

Traverse City

County

Grand Traverse

State

Michigan

ZIP Code

49686

Taxing Authority (City or Township)

Township Of Peninsula (GRAND TRAVERSE)

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

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Uncapping of our property taxes when went from joint owners to llc with the same joint owners - Stephen and Laura Graham

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

2811-675-003-00

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

388000.00

Current Taxable Value as established by the Board of Review:

388000.00

What do you believe is the fair market value?

636800.00

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

318400.00

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

 

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

Petitioner’s Signature: 

/s/ Laura M. Graham

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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

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

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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

Laura McCool Graham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002851

Township Of Peninsula,

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 6, 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

Laura McCool Graham,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002851

Township Of Peninsula,

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 6, 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

03/05/2026 02:08 

PM 

Sa hen 17-12) 

eh 

71 

) 

L-4035 

“Petition to Board of Review 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing Is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print 

of Type) 

GRAHAM STEPHEN D & LAURA M 

County 

Petitioner's Name (if Other than Owner. Please Print or Type) 

Township or City 

PENINSULA TOWNSHIP 

GRAND TRAVERSE 

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

the following described property: 

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

11-675-003-00 

LOTS 3 & 3A TERRACE GROVE. PLAT CREATED 1958 VIEW EASEMENT RECORDED AT 2021R-14711 

10630 PENINSULA DR 

Protested Item 

[1 Assessed Value 

WK rene Taxable Value 

1. 

PROTEST OF ASSESSMENT 

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

entative Taxable Value 

‘ear 

388,000 

2026 

0 Classification 

O qQualifed Agricultural 

Property Exemption 

(Owner's Estimated True Cash Value 

[Assessed Amount 

388,000 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that 

a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classffication of property on this years assessment roll: 

401 

Classification should be: (Please check one of the following) 

[O 

Agricultural 

O Industrial 

CITimber Cutover 

Olutility (Personal Property Only) 

OO Commercial 

[J Residential 

[CIbevelopmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

ing tax for qualified 

agricultural 

3 

ITY TO CONSIDER SRACT PORTE 

(if the assessor has denied or changed 

the percentage of the exemption from the 18 mills of local school operati 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHOR! 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

Percent qualified agricultural exemption granted by assessor. (Enter 0 If exemption is denied) 

4. 

REASON FOR PROTEST 

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

CERTIFICATION 

Signature 

Date 

Co attached Lh — 

03/05/2026 

Address 

Phone Number 

www.michigan.gov/treasury

Page 2

Michigan Depgriment 

of Treasury 

Fern 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number In the Board of Review minutes. 

Petition Number 

Parcel Code 

27 

11-675-003-00 

1. ASSESSED VALUE 

Disgospion by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

(] 

Assessed Value Changed From: 

[ 

388,000 

fro: 

388,000.00 

| 

Record Ci ‘Vote - Board or three member committee 

of board 

\ 

i 

: 

/ 

; 

E 

2 

Chairperson: 1% 

ves 

OO no Pi 

HE 

Member: HL ves 

[J no 

ral Member: 

ral ves 

[J utd 

av 

i 

Reason for Board Aktion: 

/ 

’ 

i 

AV/TV 388,000/388,000.0WNER ARGUING UNCAPPING. 

RE-CAP 

DENIED. 

MLC 211.27A 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may

Page 3

03/1

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

03/05/2026 02:08 

PM 

Sa hen 17-12) 

eh 

71 

) 

L-4035 

“Petition to Board of Review 

This form is issued under the authority of PA. 206 of 1893, as amended. Filing Is voluntary, however you may not appeal to the Michigan Tax Tribunal or 

the State Tax Commission unless you first protest to the Board of Review 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Owner's Name (Please Print 

of Type) 

GRAHAM STEPHEN D & LAURA M 

County 

Petitioner's Name (if Other than Owner. Please Print or Type) 

Township or City 

PENINSULA TOWNSHIP 

GRAND TRAVERSE 

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

the following described property: 

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

11-675-003-00 

LOTS 3 & 3A TERRACE GROVE. PLAT CREATED 1958 VIEW EASEMENT RECORDED AT 2021R-14711 

10630 PENINSULA DR 

Protested Item 

[1 Assessed Value 

WK rene Taxable Value 

1. 

PROTEST OF ASSESSMENT 

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

entative Taxable Value 

‘ear 

388,000 

2026 

0 Classification 

O qQualifed Agricultural 

Property Exemption 

(Owner's Estimated True Cash Value 

[Assessed Amount 

388,000 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance 

with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that 

a particular classification has on 

that property's status as a homeowner's principal residence or qualified agricultural property.) 

Classffication of property on this years assessment roll: 

401 

Classification should be: (Please check one of the following) 

[O 

Agricultural 

O Industrial 

CITimber Cutover 

Olutility (Personal Property Only) 

OO Commercial 

[J Residential 

[CIbevelopmental 

3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY 

ing tax for qualified 

agricultural 

3 

ITY TO CONSIDER SRACT PORTE 

(if the assessor has denied or changed 

the percentage of the exemption from the 18 mills of local school operati 

the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHOR! 

EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.) 

Percent qualified agricultural exemption requested by Owner: (Enter 100 if full 

exemption requested) 

Percent qualified agricultural exemption granted by assessor. (Enter 0 If exemption is denied) 

4. 

REASON FOR PROTEST 

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

CERTIFICATION 

Signature 

Date 

Co attached Lh — 

03/05/2026 

Address 

Phone Number 

www.michigan.gov/treasury

Page 2

Michigan Depgriment 

of Treasury 

Fern 818, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number In the Board of Review minutes. 

Petition Number 

Parcel Code 

27 

11-675-003-00 

1. ASSESSED VALUE 

Disgospion by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

(] 

Assessed Value Changed From: 

[ 

388,000 

fro: 

388,000.00 

| 

Record Ci ‘Vote - Board or three member committee 

of board 

\ 

i 

: 

/ 

; 

E 

2 

Chairperson: 1% 

ves 

OO no Pi 

HE 

Member: HL ves 

[J no 

ral Member: 

ral ves 

[J utd 

av 

i 

Reason for Board Aktion: 

/ 

’ 

i 

AV/TV 388,000/388,000.0WNER ARGUING UNCAPPING. 

RE-CAP 

DENIED. 

MLC 211.27A 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may

Page 3

03/1

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

1 of 3

PROPERTY TAX APPEAL PETITION FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 

Petitioner’s Contact Information:

Filer Type:

Individual

Local Unit of Government:

First Name

Laura

M.I.

McCool

Last Name

Graham

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

10630 Peninsula Drive

City or Town

Traverse City

State

 Michigan

ZIP Code

49686

Telephone Number

2313439338

E-mail Address

laura.mccool10@gmail.com

Subject Property Information:

How many parcels are you appealing?

1

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

*If no, you must file separate appeals for each parcel

N/A 

Property Address (No., Street)

10630 Peninsula Drive

City or Town

Traverse City

County

Grand Traverse

State

Michigan

ZIP Code

49686

Taxing Authority (City or Township)

Township Of Peninsula (GRAND TRAVERSE)

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

Uncapping of Taxable Value

 

Please Explain the Reason for this Appeal:

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

2 of 3

Uncapping of our property taxes when went from joint owners to llc with the same joint owners - Stephen and Laura Graham

Jurisdictional Issues:

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

If Yes, check which Board of Review you attended: March

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

Year(s) Under Appeal:

2026

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

2811-675-003-00

Classification of Property: Personal (check one)

Residential (check one)

Current Assessed Value as established by the Board of Review:

388000.00

Current Taxable Value as established by the Board of Review:

388000.00

What do you believe is the fair market value?

636800.00

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.

318400.00

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

 

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

Petitioner’s Signature: 

/s/ Laura M. Graham

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

Attorney or Authorized Agent’s Signature:

/s/ 

Fee Information:

If you do not have a Principal Residence Exemption of at least 50% at the time of the filing of this petition, you are required to pay a filing fee for 

the filing of this appeal.

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

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

additional parcel being appealed.

Property tax appeal: Residential** Non-Residential

SEV or TV in contention*

 

 Filing fee*** Filing Fee**

$100,000 or less...........................................................................................$ 125.00 $250.00

$100,000.01 to $500,000.00.........................................................................$ 200.00 N/A

More than $500,000…..................................................................................$ 300.00 N/A

Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition?

No

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.