Record Finder / 26-002757-TT
Michigan
Richard Olejniczak Petitioner V Township Of New Buffalo Respondent
- Petitioner
- Richard Olejniczak
- Respondent
- Township Of New Buffalo
Case overview
- Docket number
- 26-002757-TT
- Status
- Answer Due
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Berrien
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Petition has been verified | PET | 1 | 10/06/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 3 | Notice of Docket Number SC | Not recorded | Not recorded | 10/06/2026 | Not recorded | Download |
| 2 | Documentation | Not recorded | Not recorded | 07/23/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 07/22/2026 | $0.00 | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
Documents
Board of Review Decision - 11-13-1000-0014-00-0 (2026).pdfRead complete document text →
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Page 1
Michigan Department of Treasury
618 (Rev. 12-25)
Petition to Board of Review
L-4035
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 unless you first protest
to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal properly classification to 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 or Type)
Petitioner's Name (If Other than Owner. Please Print or Type)
Richard & Agnes Olejniczak
Sally A. Taylor, Attorney for Owner
Township or City
County
Year of Appeal
New Buffalo Township
Berrien
2026
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 and legal description optional.)
11-13-1000-0014-00-0
Protested item:
Assessed Value
Tentative
[7] Taxable Status
[| Classification
[| Qualified Agricultural
Taxable Value
(exemption)
Property Exemption
1, PROTEST OF ASSESSMENT
:
;
;
g
{
Complete this section for a protest of assessed value, including assessed value changes associated with exempts status and denied or late filed
personal property forms.
Assessed Value
Owner's Estimate of True Cash Value (Market Value)
$747,800
$753,550
2. PROTEST OF TAXABLE VALUE. |
EE
=
Complete this section for a protest of Taxable Value.
Reason:
1 Value of Losses
Value of Additions
O Poverty Exemption
| Uncapping %
3. 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
Classification should be (check one of the following):
] Agricultural
Industrial
Hn Timber Cutover
Utility (Personal Property Only)
Commercial
Residential
O Developmental
4. 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 proper-
ty, 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
Percent qualified agricultural exemption requested by owner (Enter 100 if full
denied)
exemption requested)
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the Tentative Toxable value and/or taxable perm andlor <aseifeation andlor qualified pr property ovemplionPage 2
618, 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 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied pa Assessed Value Changed From [ | to [ | Reford of Vote — Board or three-member ittee of board 19 Chairperson: Yes [Il Nb- ) Member: Yes IN No JF Member: ¥] Yes [1] No ) Initials Initials Initials Wace, Povils adcdthoves (etpesia Qi Madion Aor furl If IY ée with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www, michigan,govitaxtrib. ‘2: TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below ] Denied O Tentative Taxable Value Changed From to (See attached L-4035A) Record of Vote — Board or three-member committee of board Chairperson: OJ Yes J No Member: J Yes O No Member: 0 Yes I} No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www, michiaan.gov/taxirib. 3.CLASSIFICATION = : : CIE Disposition by Board of Review. The Board of Review must state the reason for its action below. O Denied 1 Classification Changed From to Record of Vote — Board or three-member committee of board Chairperson: O Yes [| No Member: [| Yes 0 No Member: 1 Yes [1 No Initials Initials Initials. Reason for Board Action If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form
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scpetition_valuation.pdfRead complete document text →
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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 Richard M.I. Last Name Olejniczak Mailing Address (No., Street, P.O. Box or Rural Route) 16160 Stones Throw City or Town Union Pier State Michigan ZIP Code 49129 Telephone Number (847) 347-4462 E-mail Address richole@ameritech.net Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Sally M.I. A Last Name Taylor Firm Name (if any) Passaro, Kahne, Taylor, Thompson & Pierangeli Law Offices, PLLC Address (No., Street, P.O. Box or Rural Route) 685 W Main Street City or Town Benton Harbor State Michigan ZIP Code 49022 Telephone Number 2699830325 E-mail Address sally@passarokahne.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) 16160 Stones Throw
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Union Pier County Berrien State Michigan ZIP Code 49129 Taxing Authority (City or Township) Township Of New Buffalo (BERRIEN) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: In 2025, Petitioner began construction of a structure on parcel 11-13-1000-0014-00-0. The construction costs per the construction statement are $989,169. Construction was 55% complete as of December 31, 2025. Accordingly, the increase to the taxable value due to completed construction should be one-half of the completed construction as of December 31, 2025 (55% of $989,169= $544,042), 272,021. The land’s taxable value in 2025 was 102,000. Accordingly, with the 2.7% CPI increase for 2026, the taxable value for 2026 should be 104,754. Adding the completed construction value (272,021) and the land value (104,754) should make the 2026 taxable and assessed values 376,775. Additional Petitioner: Agnes Olejniczak. 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: 11-13-1000-0014-00-0 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 3 of 3 Residential (check one) Current Assessed Value as established by the Board of Review: 747800 Current Taxable Value as established by the Board of Review: 728854 What do you believe is the fair market value? 753550 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 376775 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 376775 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Sally A. Taylor 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? Yes
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SC_Notice_of_Docket_Number.2026-10-06_08-29-05.pdfRead complete document text →
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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 Richard Olejniczak, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002757 Township Of New Buffalo, 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 Richard Olejniczak, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002757 Township Of New Buffalo, 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
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MTT Petition (2026-07-22) re.Olejniczak Fully Signed.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. Au~ 00 ACH Petitioner’s Contact Information: Filer Type: Local Unit of Government: Individual First Name M.1 Last Name Richard Olejniczak Mailing Address (No., Street, P.O. Box or Rural Route) 16160 Stones Throw City or Town State ZIP Code Union Pier Michigan 49129 Telephone Number (847) 347-4462 E-mail Address richole@ameritech.net Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name M.I. Last Name sally A Taylor Firm Name (if any) Passaro, Kahne, Taylor, Thompson & Pierangeli Law Offices, PLLC ‘Address (No., Street, P.O. Box or Rural Route) 685 W Main Street City or Town State ZIP Code Benton Harbor Michigan 49022 Telephone Number 2699830325 E-mail Address sally@passarokahne.com
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR City or Town County State ZIP Code Union Pier Berrien Michigan 49129 Taxing Authority (City or Township) Township Of New Buffalo (BERRIEN) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: In 2025, Petitioner began construction of a structure on parcel 11-13-1000-0014-00-0. The construction costs per the construction statement are $989,169. Construction was 55% complete as of December 31, 2025. Accordingly, the increase to the taxable value due to completed construction should be one-half of the completed construction as of December 31, 2025 (55% of $989,169= $544,042), 272,021. The land's taxable value in 2025 was 102,000. Accordingly, with the 2.7% CPi increase for 2026, the taxable value for 2026 should be 104,754. Adding the completed construction value (272,021) and the land value (104,754) should make the 2026 taxable and assessed values 376,775. Additional Petitioner: Agnes Olejniczak. 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):
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Residential (check one) Current Assessed Value as established by the Board of Review: 747800 Current Taxable Value as established by the Board of Review: 728854 What do you believe is the fair market value? 753550 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 376775 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 376775 Electronic Signature *Typing your name below will serve as your signature Petitioner's Signature: /s/ Sally A. Taylor Attorney or Authorized Agent's Signature: J dose ok (r5 tots) 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** $125.00 $250.00 200.00 N/A $300.00 N/A $100,000 or less. $100,000.01 to $500,000.0¢ More than $500,000. Does the subject property have a principal residence exemption of at least 50% as of the date of the filing of this petition? Yes
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-002757 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Petitioner Files Document Type: Documentation Attachment File Name: MTT Petition (2026-07-22) re.Olejniczak Fully Signed Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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Board of Review Decision - 11-13-1000-0014-00-0 (2026).pdfRead complete document text →
Read document text excerpt
Page 1
Michigan Department of Treasury
618 (Rev. 12-25)
Petition to Board of Review
L-4035
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 unless you first protest
to the Board of Review, except when the property is classified as commercial real, industrial real, or developmental real. You may not appeal properly classification to 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 or Type)
Petitioner's Name (If Other than Owner. Please Print or Type)
Richard & Agnes Olejniczak
Sally A. Taylor, Attorney for Owner
Township or City
County
Year of Appeal
New Buffalo Township
Berrien
2026
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 and legal description optional.)
11-13-1000-0014-00-0
Protested item:
Assessed Value
Tentative
[7] Taxable Status
[| Classification
[| Qualified Agricultural
Taxable Value
(exemption)
Property Exemption
1, PROTEST OF ASSESSMENT
:
;
;
g
{
Complete this section for a protest of assessed value, including assessed value changes associated with exempts status and denied or late filed
personal property forms.
Assessed Value
Owner's Estimate of True Cash Value (Market Value)
$747,800
$753,550
2. PROTEST OF TAXABLE VALUE. |
EE
=
Complete this section for a protest of Taxable Value.
Reason:
1 Value of Losses
Value of Additions
O Poverty Exemption
| Uncapping %
3. 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
Classification should be (check one of the following):
] Agricultural
Industrial
Hn Timber Cutover
Utility (Personal Property Only)
Commercial
Residential
O Developmental
4. 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 proper-
ty, 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
Percent qualified agricultural exemption requested by owner (Enter 100 if full
denied)
exemption requested)
REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the Tentative Toxable value and/or taxable perm andlor <aseifeation andlor qualified pr property ovemplionPage 2
618, 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 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. Denied pa Assessed Value Changed From [ | to [ | Reford of Vote — Board or three-member ittee of board 19 Chairperson: Yes [Il Nb- ) Member: Yes IN No JF Member: ¥] Yes [1] No ) Initials Initials Initials Wace, Povils adcdthoves (etpesia Qi Madion Aor furl If IY ée with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing, MI 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www, michigan,govitaxtrib. ‘2: TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below ] Denied O Tentative Taxable Value Changed From to (See attached L-4035A) Record of Vote — Board or three-member committee of board Chairperson: OJ Yes J No Member: J Yes O No Member: 0 Yes I} No Initials Initials Initials Reason for Board Action If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at PO Box 30232, Lansing Mi 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www, michiaan.gov/taxirib. 3.CLASSIFICATION = : : CIE Disposition by Board of Review. The Board of Review must state the reason for its action below. O Denied 1 Classification Changed From to Record of Vote — Board or three-member committee of board Chairperson: O Yes [| No Member: [| Yes 0 No Member: 1 Yes [1 No Initials Initials Initials. Reason for Board Action If you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form
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scpetition_valuation.pdfRead complete document text →
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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 Richard M.I. Last Name Olejniczak Mailing Address (No., Street, P.O. Box or Rural Route) 16160 Stones Throw City or Town Union Pier State Michigan ZIP Code 49129 Telephone Number (847) 347-4462 E-mail Address richole@ameritech.net Petitioner’s Attorney/Authorized Representative’s Contact Information, if any: First Name Sally M.I. A Last Name Taylor Firm Name (if any) Passaro, Kahne, Taylor, Thompson & Pierangeli Law Offices, PLLC Address (No., Street, P.O. Box or Rural Route) 685 W Main Street City or Town Benton Harbor State Michigan ZIP Code 49022 Telephone Number 2699830325 E-mail Address sally@passarokahne.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) 16160 Stones Throw
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR 2 of 3 City or Town Union Pier County Berrien State Michigan ZIP Code 49129 Taxing Authority (City or Township) Township Of New Buffalo (BERRIEN) Check which of the following you are appealing: (check all that apply) True Cash and Taxable Values Please Explain the Reason for this Appeal: In 2025, Petitioner began construction of a structure on parcel 11-13-1000-0014-00-0. The construction costs per the construction statement are $989,169. Construction was 55% complete as of December 31, 2025. Accordingly, the increase to the taxable value due to completed construction should be one-half of the completed construction as of December 31, 2025 (55% of $989,169= $544,042), 272,021. The land’s taxable value in 2025 was 102,000. Accordingly, with the 2.7% CPI increase for 2026, the taxable value for 2026 should be 104,754. Adding the completed construction value (272,021) and the land value (104,754) should make the 2026 taxable and assessed values 376,775. Additional Petitioner: Agnes Olejniczak. 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: 11-13-1000-0014-00-0 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 3 of 3 Residential (check one) Current Assessed Value as established by the Board of Review: 747800 Current Taxable Value as established by the Board of Review: 728854 What do you believe is the fair market value? 753550 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 376775 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 376775 Electronic Signature *Typing your name below will serve as your signature Petitioner’s Signature: /s/ Sally A. Taylor 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? Yes
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