Phillip And Katherine Walbridge Trust Petitioner V Township Of Convis Respondent

Page 1

Exhibit List 

Exhibit 

Description 

A

Petitioner's Statement of Facts and Basis for Appeal

B

2026 Board of Review Petition

C

Board of Review Decision

D

2026 Summer Tax Bill

E

Parcel Map

F

FEMA/County Floodplain Map

G

Photograph of Agricultural Building

H

Qualified Forest Documentation

Page 2

Exhibit A 

IN THE MICHIGAN TAX TRIBUNAL 

Small Claims Division 

Phil Walbridge, Petitioner 

v. 

Convis Township, Respondent 

PETITIONER'S STATEMENT OF FACTS AND BASIS 

FOR APPEAL 

I, Phil Walbridge, respectfully appeal the 2026 assessment of my property located at 23121 13 

Mile Road, Bellevue, Michigan 49021, Parcel No. 13-08-061-021-00. 

This appeal is submitted because I believe the State Equalized Value (SEV), Assessed Value 

(AV), and resulting Taxable Value (TV) exceed the property's True Cash Value (TCV) as 

required under Michigan law. 

Description of the Property 

The subject property consists of approximately 118.18 acres located in Convis Township, 

Calhoun County, Michigan. The property is devoted exclusively to agricultural and forestry uses 

and is enrolled as both Qualified Agricultural Property and Qualified Forest Property. 

The property's characteristics include: 

 

Total acreage: 118.18 acres 

 

Tillable farmland: 32.00 acres 

 

Acreage outside the FEMA-designated floodplain: 36.95 acres 

 

Acreage within the FEMA-designated floodplain: 81.23 acres 

Accordingly, approximately 69% of the property lies within the floodplain, which 

substantially limits its utility, development potential, and marketability. 

In 2024, a 5,000-square-foot agricultural storage building was constructed and is used 

exclusively in support of the property's agricultural operation. 

Basis for the Appeal

Page 3

This appeal is not based on a belief that taxes are simply "too high." Rather, it is based on the 

belief that the assessment fails to reflect the property's actual market characteristics, 

resulting in a valuation that exceeds its True Cash Value. 

The current assessment appears to value the property as though the majority of its acreage has 

market characteristics comparable to productive agricultural land. However, the property's 

physical characteristics are materially different. More than two-thirds of the parcel is located 

within a regulated floodplain, significantly affecting its usability, development potential, and 

market value. A willing buyer would not reasonably pay the same price per acre for floodplain 

acreage as for productive tillable farmland. 

While I acknowledge that the construction of the agricultural building may constitute new 

construction for assessment purposes, I have not been provided with documentation explaining 

the valuation assigned to that building or the calculations supporting the substantial increase in 

Taxable Value. 

I timely filed a petition with the Convis Township Board of Review requesting a reduction in the 

property's assessed value. Rather than granting relief, the Board denied my request and increased 

the Taxable Value from approximately $202,231 to $274,231. The Board's written response 

stated only that the taxable value had been "calculated appropriately" and did not explain the 

methodology or calculations supporting the increase. 

Without a clear explanation of how the land and new agricultural building were valued, I am 

unable to determine whether the assessment accurately reflects the property's True Cash Value. 

Relief Requested 

For these reasons, I respectfully request that the Michigan Tax Tribunal: 

1. Determine the property's correct True Cash Value based on its actual market 

characteristics and physical limitations. 

2. Adjust the corresponding State Equalized Value, Assessed Value, and Taxable Value 

to reflect that determination. 

3. Grant such other relief as the Tribunal considers just and appropriate. 

I certify that the statements contained in this petition are true and accurate to the best of my 

knowledge and belief. 

Respectfully submitted, 

Phil Walbridge 

Petitioner 

Date: July 2, 2026

Page 4

Exhibit B 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Exhibit B 

lich 

Dip, 

fled 

Rl 

Seaton 

cr tenauy 

tile 

| Petition to Board of Review 

i 

This form is issued under 

ys 

he aulh 

li 

(he Slate Tax 

Go 

hl 

orily 

of BA, 

206 

! 

ax Commission unless you first tans oe Rat 

iA valintion 

| 

TO BECOMPLETED 

E 

pnd alia ll, 

OWNER 

OR 

OWNER'S 

AGENT 

WALBRIDGE PHILLIP & KATHERINE TRU 

Towns 

or Cy 

08-CONVIS TOWNSHIP 

= 

il 

CALHOUN 

a 

Th incorsigriod protests the ARSGR80H Valus and/or 

the to 

| 

Ii 

| the following describe propery: 

andlor the tentafive taxable value andlor the property classification ander thio qualified agricultural proerty exemption 

of 

il 

ho 

quali 

z 

romption 

of 

|" Property Identied (Poruel code requited. Fropcity address & legal dase pian Sram 

| 

08-061-021-00 

| La03s 

howavar you may not ansest (0 the Michigan Tax Tribunal 

er 

|| 

i 

THE 

NE ASE 

AA OF SECRR 

THE SA) SFARAC 

| 

23121 13 MILE ROA 

i 

1 

3 

i 

7 

7 

Protested Item 

[A Assessed Value = 

[I Tentative Taxabl 

Ed qualieed Agricultural 

i 

Tlie 

Property Exemption 

{. 

PROTEST OF ASSESSMENT 

il 

lin 

hide 

i 

(Complete this section for a prolest of assessed valli andlor fentative taxable value) 

iti 

i 

[Astossed Amount 

IETS ESUMAIEd 

Troe 

Csi 

alge 

T 

FTEratve EEE ET 

Fear 

| 

224,500 

Sn 

mee 

[20% 

] 

2. 

PROTEST OF CLASSIFICATION 

HA 

int 

{Complete this secon for a request la change the classification, The Board of Revlew must make Ike! 

{ath section 211.34c.0' the Michigan Camplled Laws. The Board of Reviats shall rot be Irflienced by. 

tht property's stalus os 3 

homeowner's principal 

ras 

cr qualified 

property) 

j 

i 

i) 

1h regarding classification in accordance 

| 

nat a parficalar classification has on 

CEsSTEaTen 

of property or Ti year's assessment roll 

Ti 

[ 

i 

I 

402 

Si 

i 

Cizssification should be: (Please check one 

ol fe folowing) 

| 

i 

AHIR 

RT 

b= Agricultural 

C3 Industrial 

ETimber Cutover 

| 

[0 Residential 

| | 

[DDevelopmentel | 

0 

Tw

Page 5

E

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

PHILLIP

M.I.

J

Last Name

WALBRIDGE

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

741 JOSHUA DRIVE

City or Town

Highland Charter Township

State

Michigan

ZIP Code

48356

Telephone Number

2485743185

E-mail Address

phil.walbridge@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)

23121 13 mile road

City or Town

bellevue

County

Calhoun

State

Michigan

ZIP Code

49021

Taxing Authority (City or Township)

Township Of Convis (CALHOUN)

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

True Cash and Taxable Values

 

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

I, Phil Walbridge, respectfully appeal the 2026 assessment of my property located at 23121 13 Mile Road, Bellevue, Michigan 49021, Parcel No. 13-08-061-021-00.

This appeal is submitted because I believe the State Equalized Value (SEV), Assessed Value (AV), and resulting Taxable Value (TV) exceed the property's True Cash 

Value (TCV) as required under Michigan law.

Description of the Property

The subject property consists of approximately 118.18 acres located in Convis Township, Calhoun County, Michigan. The property is devoted exclusively to 

agricultural and forestry uses and is enrolled as both Qualified Agricultural Property and Qualified Forest Property.

The property's characteristics include:

•

Total acreage: 118.18 acres 

•

Tillable farmland: 32.00 acres 

•

Acreage outside the FEMA-designated floodplain: 36.95 acres 

•

Acreage within the FEMA-designated floodplain: 81.23 acres 

Accordingly, approximately 69% of the property lies within the floodplain, which substantially limits its utility, development potential, and marketability.

In 2024, a 5,000-square-foot agricultural storage building was constructed and is used exclusively in support of the property's agricultural operation.

Basis for the Appeal

This appeal is not based on a belief that taxes are simply "too high." Rather, it is based on the belief that the assessment fails to reflect the property's actual 

market characteristics, resulting in a valuation that exceeds its True Cash Value.

The current assessment appears to value the property as though the majority of its acreage has market characteristics comparable to productive agricultural land. 

However, the property's physical characteristics are materially different. More than two-thirds of the parcel is located within a regulated floodplain, significantly 

affecting its usability, development potential, and market value. A willing buyer would not reasonably pay the same price per acre for floodplain acreage as for 

productive tillable farmland.

While I acknowledge that the construction of the agricultural building may constitute new construction for assessment purposes, I have not been provided with 

documentation explaining the valuation assigned to that building or the calculations supporting the substantial increase in Taxable Value.

I timely filed a petition with the Convis Township Board of Review requesting a reduction in the property's assessed value. Rather than granting relief, the Board 

denied my request and increased the Taxable Value from approximately $202,231 to $274,231. The Board's written response stated only that the taxable value 

had been "calculated appropriately" and did not explain the methodology or calculations supporting the increase.

Without a clear explanation of how the land and new agricultural building were valued, I am unable to determine whether the assessment accurately reflects the 

property's True Cash Value.

Relief Requested

For these reasons, I respectfully request that the Michigan Tax Tribunal:

1.

Determine the property's correct True Cash Value based on its actual market characteristics and physical limitations. 

2.

Adjust the corresponding State Equalized Value, Assessed Value, and Taxable Value to reflect that determination. 

3.

Grant such other relief as the Tribunal considers just and appropriate. 

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:

1

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

13-08-061-021-00

Classification of Property: Personal (check one)

Agricultural (check one)

Current Assessed Value as established by the Board of Review:

296500

Current Taxable Value as established by the Board of Review:

274231

What do you believe is the fair market value?

278080

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

139040

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/ Phillip Walbridge

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

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

Phillip and Katherine Walbridge Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002541

Township Of Convis,

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: September 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

Phillip and Katherine Walbridge Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002541

Township Of Convis,

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: September 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

Phillip and Katherine Walbridge Trust,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 26-002541

Township Of Convis,

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: September 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

Exhibit List 

Exhibit 

Description 

A

Petitioner's Statement of Facts and Basis for Appeal

B

2026 Board of Review Petition

C

Board of Review Decision

D

2026 Summer Tax Bill

E

Parcel Map

F

FEMA/County Floodplain Map

G

Photograph of Agricultural Building

H

Qualified Forest Documentation

Page 2

Exhibit A 

IN THE MICHIGAN TAX TRIBUNAL 

Small Claims Division 

Phil Walbridge, Petitioner 

v. 

Convis Township, Respondent 

PETITIONER'S STATEMENT OF FACTS AND BASIS 

FOR APPEAL 

I, Phil Walbridge, respectfully appeal the 2026 assessment of my property located at 23121 13 

Mile Road, Bellevue, Michigan 49021, Parcel No. 13-08-061-021-00. 

This appeal is submitted because I believe the State Equalized Value (SEV), Assessed Value 

(AV), and resulting Taxable Value (TV) exceed the property's True Cash Value (TCV) as 

required under Michigan law. 

Description of the Property 

The subject property consists of approximately 118.18 acres located in Convis Township, 

Calhoun County, Michigan. The property is devoted exclusively to agricultural and forestry uses 

and is enrolled as both Qualified Agricultural Property and Qualified Forest Property. 

The property's characteristics include: 

 

Total acreage: 118.18 acres 

 

Tillable farmland: 32.00 acres 

 

Acreage outside the FEMA-designated floodplain: 36.95 acres 

 

Acreage within the FEMA-designated floodplain: 81.23 acres 

Accordingly, approximately 69% of the property lies within the floodplain, which 

substantially limits its utility, development potential, and marketability. 

In 2024, a 5,000-square-foot agricultural storage building was constructed and is used 

exclusively in support of the property's agricultural operation. 

Basis for the Appeal

Page 3

This appeal is not based on a belief that taxes are simply "too high." Rather, it is based on the 

belief that the assessment fails to reflect the property's actual market characteristics, 

resulting in a valuation that exceeds its True Cash Value. 

The current assessment appears to value the property as though the majority of its acreage has 

market characteristics comparable to productive agricultural land. However, the property's 

physical characteristics are materially different. More than two-thirds of the parcel is located 

within a regulated floodplain, significantly affecting its usability, development potential, and 

market value. A willing buyer would not reasonably pay the same price per acre for floodplain 

acreage as for productive tillable farmland. 

While I acknowledge that the construction of the agricultural building may constitute new 

construction for assessment purposes, I have not been provided with documentation explaining 

the valuation assigned to that building or the calculations supporting the substantial increase in 

Taxable Value. 

I timely filed a petition with the Convis Township Board of Review requesting a reduction in the 

property's assessed value. Rather than granting relief, the Board denied my request and increased 

the Taxable Value from approximately $202,231 to $274,231. The Board's written response 

stated only that the taxable value had been "calculated appropriately" and did not explain the 

methodology or calculations supporting the increase. 

Without a clear explanation of how the land and new agricultural building were valued, I am 

unable to determine whether the assessment accurately reflects the property's True Cash Value. 

Relief Requested 

For these reasons, I respectfully request that the Michigan Tax Tribunal: 

1. Determine the property's correct True Cash Value based on its actual market 

characteristics and physical limitations. 

2. Adjust the corresponding State Equalized Value, Assessed Value, and Taxable Value 

to reflect that determination. 

3. Grant such other relief as the Tribunal considers just and appropriate. 

I certify that the statements contained in this petition are true and accurate to the best of my 

knowledge and belief. 

Respectfully submitted, 

Phil Walbridge 

Petitioner 

Date: July 2, 2026

Page 4

Exhibit B 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Exhibit B 

lich 

Dip, 

fled 

Rl 

Seaton 

cr tenauy 

tile 

| Petition to Board of Review 

i 

This form is issued under 

ys 

he aulh 

li 

(he Slate Tax 

Go 

hl 

orily 

of BA, 

206 

! 

ax Commission unless you first tans oe Rat 

iA valintion 

| 

TO BECOMPLETED 

E 

pnd alia ll, 

OWNER 

OR 

OWNER'S 

AGENT 

WALBRIDGE PHILLIP & KATHERINE TRU 

Towns 

or Cy 

08-CONVIS TOWNSHIP 

= 

il 

CALHOUN 

a 

Th incorsigriod protests the ARSGR80H Valus and/or 

the to 

| 

Ii 

| the following describe propery: 

andlor the tentafive taxable value andlor the property classification ander thio qualified agricultural proerty exemption 

of 

il 

ho 

quali 

z 

romption 

of 

|" Property Identied (Poruel code requited. Fropcity address & legal dase pian Sram 

| 

08-061-021-00 

| La03s 

howavar you may not ansest (0 the Michigan Tax Tribunal 

er 

|| 

i 

THE 

NE ASE 

AA OF SECRR 

THE SA) SFARAC 

| 

23121 13 MILE ROA 

i 

1 

3 

i 

7 

7 

Protested Item 

[A Assessed Value = 

[I Tentative Taxabl 

Ed qualieed Agricultural 

i 

Tlie 

Property Exemption 

{. 

PROTEST OF ASSESSMENT 

il 

lin 

hide 

i 

(Complete this section for a prolest of assessed valli andlor fentative taxable value) 

iti 

i 

[Astossed Amount 

IETS ESUMAIEd 

Troe 

Csi 

alge 

T 

FTEratve EEE ET 

Fear 

| 

224,500 

Sn 

mee 

[20% 

] 

2. 

PROTEST OF CLASSIFICATION 

HA 

int 

{Complete this secon for a request la change the classification, The Board of Revlew must make Ike! 

{ath section 211.34c.0' the Michigan Camplled Laws. The Board of Reviats shall rot be Irflienced by. 

tht property's stalus os 3 

homeowner's principal 

ras 

cr qualified 

property) 

j 

i 

i) 

1h regarding classification in accordance 

| 

nat a parficalar classification has on 

CEsSTEaTen 

of property or Ti year's assessment roll 

Ti 

[ 

i 

I 

402 

Si 

i 

Cizssification should be: (Please check one 

ol fe folowing) 

| 

i 

AHIR 

RT 

b= Agricultural 

C3 Industrial 

ETimber Cutover 

| 

[0 Residential 

| | 

[DDevelopmentel | 

0 

Tw

Page 5

E

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

PHILLIP

M.I.

J

Last Name

WALBRIDGE

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

741 JOSHUA DRIVE

City or Town

Highland Charter Township

State

Michigan

ZIP Code

48356

Telephone Number

2485743185

E-mail Address

phil.walbridge@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)

23121 13 mile road

City or Town

bellevue

County

Calhoun

State

Michigan

ZIP Code

49021

Taxing Authority (City or Township)

Township Of Convis (CALHOUN)

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

True Cash and Taxable Values

 

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

I, Phil Walbridge, respectfully appeal the 2026 assessment of my property located at 23121 13 Mile Road, Bellevue, Michigan 49021, Parcel No. 13-08-061-021-00.

This appeal is submitted because I believe the State Equalized Value (SEV), Assessed Value (AV), and resulting Taxable Value (TV) exceed the property's True Cash 

Value (TCV) as required under Michigan law.

Description of the Property

The subject property consists of approximately 118.18 acres located in Convis Township, Calhoun County, Michigan. The property is devoted exclusively to 

agricultural and forestry uses and is enrolled as both Qualified Agricultural Property and Qualified Forest Property.

The property's characteristics include:

•

Total acreage: 118.18 acres 

•

Tillable farmland: 32.00 acres 

•

Acreage outside the FEMA-designated floodplain: 36.95 acres 

•

Acreage within the FEMA-designated floodplain: 81.23 acres 

Accordingly, approximately 69% of the property lies within the floodplain, which substantially limits its utility, development potential, and marketability.

In 2024, a 5,000-square-foot agricultural storage building was constructed and is used exclusively in support of the property's agricultural operation.

Basis for the Appeal

This appeal is not based on a belief that taxes are simply "too high." Rather, it is based on the belief that the assessment fails to reflect the property's actual 

market characteristics, resulting in a valuation that exceeds its True Cash Value.

The current assessment appears to value the property as though the majority of its acreage has market characteristics comparable to productive agricultural land. 

However, the property's physical characteristics are materially different. More than two-thirds of the parcel is located within a regulated floodplain, significantly 

affecting its usability, development potential, and market value. A willing buyer would not reasonably pay the same price per acre for floodplain acreage as for 

productive tillable farmland.

While I acknowledge that the construction of the agricultural building may constitute new construction for assessment purposes, I have not been provided with 

documentation explaining the valuation assigned to that building or the calculations supporting the substantial increase in Taxable Value.

I timely filed a petition with the Convis Township Board of Review requesting a reduction in the property's assessed value. Rather than granting relief, the Board 

denied my request and increased the Taxable Value from approximately $202,231 to $274,231. The Board's written response stated only that the taxable value 

had been "calculated appropriately" and did not explain the methodology or calculations supporting the increase.

Without a clear explanation of how the land and new agricultural building were valued, I am unable to determine whether the assessment accurately reflects the 

property's True Cash Value.

Relief Requested

For these reasons, I respectfully request that the Michigan Tax Tribunal:

1.

Determine the property's correct True Cash Value based on its actual market characteristics and physical limitations. 

2.

Adjust the corresponding State Equalized Value, Assessed Value, and Taxable Value to reflect that determination. 

3.

Grant such other relief as the Tribunal considers just and appropriate. 

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:

1

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

3 of 3

 

Valuation Information for Each Parcel under Appeal:

Parcel Number:

13-08-061-021-00

Classification of Property: Personal (check one)

Agricultural (check one)

Current Assessed Value as established by the Board of Review:

296500

Current Taxable Value as established by the Board of Review:

274231

What do you believe is the fair market value?

278080

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

139040

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/ Phillip Walbridge

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

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.