Phil & Glenn Investments LLC Petitioner V City Of Port Huron 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

Phil & Glenn Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001248

City Of Port Huron,

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. 26-001248

Page 2 of 2

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

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

Phil & Glenn Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001248

City Of Port Huron,

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

Page 4

MTT

Page 5

STAT

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

http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html

06/01/2026 02:12 PM

BOARD OF REVIEW DECISION

PORT HURON, MI 48060

100 MCMORRAN BLVD

ANGELA SWOFFER, ASSESSOR

CITY OF PORT HURON

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to

initiate a new Small Claims appeal. Petition forms are available on this website.”

Please feel free to contact the assessor at the address listed above or call if you have any questions.

PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

2026

0.0000

2026

109,454

"BOARD OF REVIEW" TAXABLE VALUE 

109,454

2026 ORIGINAL TAXABLE VALUE 

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

"BOARD OF REVIEW" ASSESSED VALUE 

2026

119,300

119,300

2026 ORIGINAL ASSESSED VALUE

DIDNT AGREE WITH VALUE CHANGE. PROPERTY WAS LISTED FOR SALE AND PICTURES SHOWED MUCH BETTER CONDITION THEN WE WERE

ORGINALLY COSTING OUT FOR. BOARD DENIED.

Board of Review Comments:

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

74-06-743-0773-000

The Board has completed their review of parcel number

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary

to compute your assessment and taxable value.

201 (COMMERCIAL-IMPROVED)

THIS PROPERTY IS CLASSIFIED AS

FORT GRATIOT MI 48059

3006 SANDY OAKS

PHIL & GLENN INVESTMENTS II LLC

E 40 FT OF W 113 FT LOT 5 BLK 64 WHITE PLAT

415 GRISWOLD ST

74-06-743-0773-000

PROPERTY IDENTIFICATION: (Parcel Code required. Property address

and legal description optional.):

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

FROM

2026

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

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PROPERTY TAX APPEAL ANSWER FORM

VALUATION / UNCAPPING APPEAL

MTT DOCKET NO. 26-001248

 

Respondent’s Contact Information:

Filer Type:

Local Unit of Government

Local Unit of Government:

City Of Port Huron (SAINT CLAIR)

First Name

M.I.

Last Name

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

City or Town

State

ZIP Code

Telephone Number

E-mail Address

 

Respondent’s Attorney/Authorized Representative’s Contact Information, if any:

First Name

MITCHELL

M.I. 

Last Name

ELROD

Firm Name (if any)

CITY OF PORT HURON

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

100 MCMORRAN BLVD

City or Town

PORT HURON

State

Michigan

ZIP Code

48060

Telephone Number

8109849742

E-mail Address

elrodm@porthuron.org

 

 

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?

No

 

Please Explain Your Answer to this Appeal:

Page 2

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

PRELIMINARY ANALYSIS INDICATES A 2026 TRUE CASH VALUE OF $238,600. FURTHER ANALYSIS AND COMPARABLES WILL BE SUBMITTED

PRIOR TO A SCHEDULED HEARING.

 

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:

06-743-0773-000

Classification of Property: Real (check one)

Page 3

STATE OF MICHIGAN

DEPARTMENT OF LICENSING & REGULATORY AFFAIRS

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

 Commercial (check one)

Current Assessed Value as established by the Board of Review:

119300

Current Taxable Value as established by the Board of Review:

109454

What do you believe is the fair market value?

238600

What do you believe is the taxable value?

109454

 

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

Respondent’s Signature: 

/s/ MITCHELL ELROD

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

RECEIVED 

TranInfo:Gh06 

26112240-1 

04/15/26 

3 

Chk: 

5440 

Ant: $250.00 

APR 16 2026 

1: 

FAIL AND GLENN TNUESTENTS LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

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. 

Section 1: Petitioner’s Contact Information 

STE 

First Name 

CE 

[CX 

Last 

Name/Gompany 

Name 

Pi | 

nN 

hip 

by 

[soning ort} 

invest 

ents: LLC 

Mailing rr oO BOY a Route) 

“TI 

vcs on 

Wi 

zip “Aq 247 

Telephone ee, 0) 5 21 

_ 55 0 

PRT GIEVIT 

AL TAVE SEM EES © gmail 

Co 

“J 

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

First Name 

[TR 

Last Name 

Firm Name (if any) 

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

City 

or Town 

State 

| ZIP Gode 

Telephone Number 

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

Section 3: Subject Pr operty Information *use the muttipte parcel form for additional, contiguous parcels. 

How many parcels are you 

If 

you are a 

ling more than one parcel, are they contiguous 

or adjoining? 

appealing? 

Yes* 3 

vo 

1 

**if No, you must file separate appeals for each parcel 

AES Cowl gy. 

POP HURON 

Clair 

WW" 

ovo

Page 2

STATE OF MICHIGAN 

F 

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 (chack 

ail that apply) 

[OJ True Cash and Taxable Value 

[§ Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Cin 

roused 

touabie vaive 

 withovt 

OW NEFS 

making 

any 

Capital 

umprovemenis 

or 

change 

of ownershup 

tn 

2025. 

Section 6: Jurisdictional Issues 

. 

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

Od No 

0 

If Yes, check which BOR you attended: R] March 

[m] July 

[J pecember 

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

[1 Not required to attend 

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

Appealing within 36 days of State Tax Commission Order 

Oa Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal 

70 JV]

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information suse the muttipte parcet form for additional, contiguous parcels. 

Parcel Number: 

OV . 743 & 0 713 

~ 000) 

Classification of Property: 

Real] 

Personal [1 (check one) 

Agricuttural J 

Commercial 

industrial CJ 

Residential [1 

 Timber-Cutover 

[J 

 Developmentat 

[1 

Utility 

[1 (check one) 

Assessed Value (also known 

as 14 “$00 Value) established 

Ra NT hed 4" Board of Review: 

by the Board 

of Review: 

| 

A000 

| 

B 45. 

What do you belleve is the fair 

market NG known as true cash value)? 

2,1 

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

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

value 

by 8) 

59,200 

wstvd 4 51 454- 

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 

issua? 

[J ves 

re 

Ifyou answered yes to tha above question, you are not required to pay any filing fees. 

Ifthe property does not 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, the filing fee is based on the greater 

of the State Equalized Value or Taxable Value in dispute. If 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 appealed, not 

to exceed a total filing fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filling Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

Ifthe property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

- 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

if the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater 

the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *requirea 

Petitioner or Attorney/Authorized Representative’s S 

~/ 

w 

A) £> [bn son 

T 

7

Page 4

‘Petition to Board of Review 

- 

2 

© 

L-4035 

This form Is Issued under the authority of PA. 208 of 1893, as amended; Filing is voluntary, however, you may not appeal to the Michigan Tex Tribunal unless you first protest to the 

Board of Review, except when the property is classified as commercial real, industrial real, or devel 

mental 

real. You 

not 

roperty 

classlficati 

Gommission unless you first protest to the Bard of Review, 

' 

at epeile 

o 

Bea 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Qwner's Name (Please Print or Type) 

~_PHIL & GLENN INVESTMENTS Ii LLC 

Petitioner's Name (If Other than Owner, Please rm or Type) 3 

TownSHTp or Gy 

[ST 

— 

Year of Appeal 

". CITY OF PORT HURON 

ST. CLAIR 

The undersigned protests the assessed value andlor the tentative

Page 5

F

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

Phil & Glenn Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001248

City Of Port Huron,

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: May 22, 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

Phil & Glenn Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001248

City Of Port Huron,

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: May 22, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

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

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

Phil & Glenn Investments LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-001248

City Of Port Huron,

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: May 22, 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 

TranInfo:Gh06 

26112240-1 

04/15/26 

3 

Chk: 

5440 

Ant: $250.00 

APR 16 2026 

1: 

FAIL AND GLENN TNUESTENTS LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

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. 

Section 1: Petitioner’s Contact Information 

STE 

First Name 

CE 

[CX 

Last 

Name/Gompany 

Name 

Pi | 

nN 

hip 

by 

[soning ort} 

invest 

ents: LLC 

Mailing rr oO BOY a Route) 

“TI 

vcs on 

Wi 

zip “Aq 247 

Telephone ee, 0) 5 21 

_ 55 0 

PRT GIEVIT 

AL TAVE SEM EES © gmail 

Co 

“J 

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

First Name 

[TR 

Last Name 

Firm Name (if any) 

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

City 

or Town 

State 

| ZIP Gode 

Telephone Number 

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

Section 3: Subject Pr operty Information *use the muttipte parcel form for additional, contiguous parcels. 

How many parcels are you 

If 

you are a 

ling more than one parcel, are they contiguous 

or adjoining? 

appealing? 

Yes* 3 

vo 

1 

**if No, you must file separate appeals for each parcel 

AES Cowl gy. 

POP HURON 

Clair 

WW" 

ovo

Page 2

STATE OF MICHIGAN 

F 

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 (chack 

ail that apply) 

[OJ True Cash and Taxable Value 

[§ Taxable Value Only (calculation) 

[1 Uncapping of Taxable Value 

Section 5: Explain the Reason for this Appeal 

Cin 

roused 

touabie vaive 

 withovt 

OW NEFS 

making 

any 

Capital 

umprovemenis 

or 

change 

of ownershup 

tn 

2025. 

Section 6: Jurisdictional Issues 

. 

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

Od No 

0 

If Yes, check which BOR you attended: R] March 

[m] July 

[J pecember 

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

[1 Not required to attend 

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

Appealing within 36 days of State Tax Commission Order 

Oa Appealing within 35 days of receipt of Notice of Uncapping 

Other 

If you checked “other” above, explain: 

Year(s) under appeal 

70 JV]

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information suse the muttipte parcet form for additional, contiguous parcels. 

Parcel Number: 

OV . 743 & 0 713 

~ 000) 

Classification of Property: 

Real] 

Personal [1 (check one) 

Agricuttural J 

Commercial 

industrial CJ 

Residential [1 

 Timber-Cutover 

[J 

 Developmentat 

[1 

Utility 

[1 (check one) 

Assessed Value (also known 

as 14 “$00 Value) established 

Ra NT hed 4" Board of Review: 

by the Board 

of Review: 

| 

A000 

| 

B 45. 

What do you belleve is the fair 

market NG known as true cash value)? 

2,1 

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

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

value 

by 8) 

59,200 

wstvd 4 51 454- 

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 

issua? 

[J ves 

re 

Ifyou answered yes to tha above question, you are not required to pay any filing fees. 

Ifthe property does not 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, the filing fee is based on the greater 

of the State Equalized Value or Taxable Value in dispute. If 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 appealed, not 

to exceed a total filing fee of $1,000.00 

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

the State Equalized Value or Taxable Value in contention is: 

Filling Fee is: 

$100,000.00 and under 

$125.00 

$100,000.01 to $500,000.00 

$200.00 

$Over $500,000.00 

$300.00 

Ifthe property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

- 

Filing Fee is: 

$100,000.00 and under 

$250.00 

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

if the property is NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater 

the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *requirea 

Petitioner or Attorney/Authorized Representative’s S 

~/ 

w 

A) £> [bn son 

T 

7

Page 4

‘Petition to Board of Review 

- 

2 

© 

L-4035 

This form Is Issued under the authority of PA. 208 of 1893, as amended; Filing is voluntary, however, you may not appeal to the Michigan Tex Tribunal unless you first protest to the 

Board of Review, except when the property is classified as commercial real, industrial real, or devel 

mental 

real. You 

not 

roperty 

classlficati 

Gommission unless you first protest to the Bard of Review, 

' 

at epeile 

o 

Bea 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

Qwner's Name (Please Print or Type) 

~_PHIL & GLENN INVESTMENTS Ii LLC 

Petitioner's Name (If Other than Owner, Please rm or Type) 3 

TownSHTp or Gy 

[ST 

— 

Year of Appeal 

". CITY OF PORT HURON 

ST. CLAIR 

The undersigned protests the assessed value andlor the tentative

Page 5

F

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