Ryan Everett Petitioner V Township Of Plainfield Respondent

Page 1

300.00 X



 125.00



 175.00



Savannah Speckin 10-08-26



 October 8, 2026



 /s/ Kate Campbell October 9, 2026

Page 2

10/9/26, 7:33 AM PayPoint - Refund Results



 Idle Timeout: 14



 Print



 Refund Results



 Application: Michigan Tax Tribunal - 8023112272



 Payment Information Confirmation Number: 26073095241977



 Original Payment Amount: 300.00 USD



 Refund Status: Payment was partially refunded.



 Result Message:



 Refund Confirmation Number: 26100905173484



 Refund Date: 10/09/2026



 Refund Information Refund Amount: 175.00 USD



 Note:



https://admin.thepayplace.com/epayadmin/refundresult.aspx?print=true 7”

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

03/20/2026 1

 2026 BOARD OF REVIEW DECISION



 FROM



 Assessing Department

 Plainfield Township

 P.O. Box 25

 Rogers City, Mi 49779



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 79931410 CAMPBELLFealauts Ave LLC 073-K10-000-116-00 7993 CAMPBELL



 Royal Oak MI 48067



 KOKOSING SUBDN. LOT 116



 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED)



 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.

 The Board has completed their review of parcel number 073-K10-000-116-00

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



 Board of Review Comments



 DENIED INSUFFICIENT TRANSFER



 2026 ORIGINAL ASSESSED VALUE 106,500



 2026 "BOARD OF REVIEW" ASSESSED VALUE 106,500



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



 2026 ORIGINAL TAXABLE VALUE 106,500



 2026 "BOARD OF REVIEW" TAXABLE VALUE 106,500



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000



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

 If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax

Tribunal, by submitting a petition (available on their website at http://www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real,

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential

Real, Timber - Cut Over Real, and Agricultural Personal Property.



Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their

webiste at http://www.mi.gov/statetaxcommission

Page 2

Hp = 0)

 RECEIVED 9 IES

 ASSESSING DEPARTMENT



Michigan Department of Treasury BAR 0 2 2026

618 (Rev. 12-25)

 an GT L-4035Petition to Board of Review

 protest first : i HRN you may not however, is voluntary; Filing amended. 1893, as of P.A. 206 of the authority under is issued formThis State the to property classification You may not appeal real. or developmental industrial real, real, commercial as classified is property when the except of Review, Board10 the

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

 —enlered. ain M BY OWNER OR OWNER'S AGENT COMPLETED BETO . or Petitioner's Name (If Other than Owner. Please Print (Please Print or Type) Name Owner's

 oe Ryan D. Everett & Stephanie A. Everett

 Township or City County ‘Year of Appeal

 Plainfield losco 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.)

 073-K10-000-116-00

 HMBOKAIp—

 Protested Item: E Assessed Value Tentative OJ Taxable Status fo] Classification E Qualified Agricultural

 Taxable Value (exemption) Property Exemption



 1, PROTEST OF ASSESSMENT

 Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed

 personal property forms.

 Assessed Value Owner's Estimate of True Cash Value (Market Value)



 2. PROTEST OF TAXABLE VALUE



 Complete this section for a protest of Taxable Value.

 Reason: [] value of Losses [] value of Additions ~~ [| 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):



 [5] Agricultural [i] Industrial [iz] Timber Cutover | Utility (Personal Property Only)



 ] Commercial [7 Residential ] 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 taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption

 See attached appeal package in regards to the uncapping of our Taxable Value for 2026.



 CERTIFICATION

 Signature Date Phone Number

 1g 77lp Jl 2 212012026 (517) 819-2323



 Address He

 1819 Kalama Ave., Royal Oak, MI 48067; ryan. everett08@gmail.com

Page 3

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 “"M POR a Parcel Code



 1. ASSESSED VALUE

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

 J Denied [5] Assessed Value Changed From [ Ito] i



 Record of Vote — Board or three-member committee of board

 Chairperson: O Yes O No Member: [=] Yes [=] No Member: 2 Yes Fl No

 Initials Initials Initials



 Reason for Board Action



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

Page 4

M

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Ryan Everett



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

 1819 Kalama Avenue



 City or Town State ZIP Code

 Royal Oak Michigan 48067



 Telephone Number

 5178192323



 E-mail Address

 reverett@bdo.com



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

 First Name M.I. Last Name

 Ryan Everett



 Firm Name (if any)

 BDO USA, P.C.



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

 2600 West Big Beaver

 Suite 600



 City or Town State ZIP Code

 Troy Michigan 48084



 Telephone Number

 517-819-2323



 E-mail Address

 reverett@bdo.com



 Subject Property Information:

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

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



 N/A

 Property Address (No., Street)

 7993 Campbell Avenue



 1 of 4

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

 Hale Iosco Michigan 48739



 Taxing Authority (City or Township)

 Township Of Plainfield (IOSCO)



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



 True Cash and Taxable Values

 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:

 Background:



 My wife and I have owned this property personally since September 12, 2022. Note that our property was properly uncapped for the 2023 tax year following the

 purchase (2023 assessment notice attached). On June 30, 2025, we transferred the property by quit claim deed into 7993 Campbell LLC that we use strictly for

 Trust and Estate planning as well as liability purposes, with the intent of the property ultimately going to our children.



 Importantly:



 • My wife and I remain the only individuals with ownership and control

 • The LLC is wholly owned by our revocable living trust

 • We are the grantors, trustees, and beneficiaries of that trust

 • We retain full power to amend or revoke the trust at any time



 There was no sale, no change in beneficial ownership, and no transfer to any third party. The transfer was solely a change in the legal holding structure.



 Despite this, the 2026 assessment reflects that the property’s taxable value was uncapped due to a “transfer of ownership.”



 Basis for Request:



 We believe this uncapping was applied in error because Michigan law provides an exemption when ownership remains proportionally identical and under

 common control.



 Under MCL 211.27a(7)(l), a transfer of ownership does not occur when property is transferred to a legal entity if the ownership interests in that entity are

 identical to the ownership interests in the property immediately before the transfer.



 In Our Situation:



 • Before the transfer: my wife and I owned the property directly as individuals.

 • After the transfer: we continue to own and control the property entirely through our revocable trust and wholly owned LLC.

 • Ownership proportions remained identical before and after the transfer.



 Because our revocable living trust is fully amendable and revocable by us at any time, we maintain complete ownership and control both legally and beneficially.

 The transfer did not change who owns the property in any substantive sense.



 The transfer did not involve any conveyance to a third party and was undertaken solely for internal estate planning and liability protection purposes. Michigan Tax

 Tribunal decisions recognize that such internal restructuring does not constitute a transfer of ownership when proportional ownership remains unchanged.



 Additionally, prior to recording the deed, our attorney, Darren T. Grow, Attorney at Law, PLLC (248.548.5224), contacted the township assessor’s office to confirm

 whether a transfer into a wholly owned entity for estate planning purposes would trigger uncapping and was advised that it would not.



 Request:



 We respectfully request that the Board:



 1.) Review the documentation attached

 2.) Determine that no transfer of ownership occurred under MCL 211.27a(7)(1)



 2 of 4

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 3.) Restore the property’s taxable value to its capped level prior to the transfer, plus the 2026 inflation rate multiplier of 2.7%, resulting in a taxable

 value of $80,380.



 We understand that this issue can be technical, and we appreciate your time and consideration in reviewing the facts of our situation.



 I apologize for not being there in person, however, I sit on my local Board of Review for the City of Royal Oak and our sessions were unfortunately at the exact

 same time as the Plainfield Township hearings.



 Attachments Provided:



 To assist the Board’s review, we are including the following documents:



 1.) Current Assessment Notice showing uncapping

 2.) 2023 assessment showing the original uncapping at the time of our purchase

 3.) Living Trust Extract – Confirms our trust is for the benefit of our children and confirms our ability to make any adjustments or modifications to our

 trust or our assets at any time.

 4.) Certificate of Trust Existence and Authority – Confirms our Trust is revocable and that we are grantors, trustees, and beneficiaries

 5.) Recorded Quit Claim Deed transferring the property (6/30/2025) – Transfers our property in to 7993 Campbell LLC

 6.) Assignment of Membership Interest of 7993 Campbell LLC – Confirms our continued control of the property / underlying LLC after assigning 7993

 Campbell LLC to our Trust

 7.) Property Transfer Affidavit – Claiming exemption for transfer between commonly controlled

Page 4

ST

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Ryan Everett,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002908

 Township Of Plainfield,

 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 8, 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



 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

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 Ryan Everett,

 Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

 v

 MTT Docket No. 26-002908

 Township Of Plainfield,

 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 8, 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



 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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL REFUND REQUEST



 Payee Name: Ryan Everett



 Payee Address: 1819 Kalama Ave., Royal Oak, MI 48067



 MTT Docket No: 26-002908 Amount of Refund Requested: $175



 Reason for Refund:



 [MFiling/Motion Fee Overpaid



 Duplicate Docket



 ClOther



 Payment Information:



 Docket Lookup Line # of Payment: 1



 Date of Payment: 7/30/2026



 Check #: N/A - Paid via AMEX credit Card ending in x3001



 Validation/Confirmation #: 26073095241977



 Requestor’s Signature: Ryan D. Everett Gp ML ttreg



 | believe the filing fee should have been $125, however, the system calculated $300, which is what was paid.



 For Tribunal Use Only:



 Computation of Refund Amount:



 Amount paid: $ Granted: [J



 Amount Due: $ Denied: [I



 Amount Refunded: $



 Prepared by: Date:



 Authorized by: Date:



 Audited/Entered by: Date:



 Refund Denied by: Date:



 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

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 MICHIGAN TAX TRIBUNAL



 Docket Number: 26-002908



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



 Party Filing Document

 Petitioner



 Files



 Document Type: Refund Request

 Attachment File Name: Refund Request Form (SIGNED)



 Fee Information

 Filing Fee: $ 0.00



 Payment Information

 Payment: $ 0.00



 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

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

03/20/2026 1

 2026 BOARD OF REVIEW DECISION



 FROM



 Assessing Department

 Plainfield Township

 P.O. Box 25

 Rogers City, Mi 49779



 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address

 and legal description optional.):

 79931410 CAMPBELLFealauts Ave LLC 073-K10-000-116-00 7993 CAMPBELL



 Royal Oak MI 48067



 KOKOSING SUBDN. LOT 116



 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED)



 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.

 The Board has completed their review of parcel number 073-K10-000-116-00

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



 Board of Review Comments



 DENIED INSUFFICIENT TRANSFER



 2026 ORIGINAL ASSESSED VALUE 106,500



 2026 "BOARD OF REVIEW" ASSESSED VALUE 106,500



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



 2026 ORIGINAL TAXABLE VALUE 106,500



 2026 "BOARD OF REVIEW" TAXABLE VALUE 106,500



 2026 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000



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

 If you disagree with the decision of the Board of Review regarding tentative taxable value, further appeal may be made to the Michigan Tax

Tribunal, by submitting a petition (available on their website at http://www.mi.gov/taxtrib) by May 31 for Commercial Real, Industrial Real,

Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property by July 31 for Agricultural Real, Residential

Real, Timber - Cut Over Real, and Agricultural Personal Property.



Property Classification appeals ONLY may be appealed to the State Tax Commission by submitting a petition by June 30th and visiting their

webiste at http://www.mi.gov/statetaxcommission

Page 2

Hp = 0)

 RECEIVED 9 IES

 ASSESSING DEPARTMENT



Michigan Department of Treasury BAR 0 2 2026

618 (Rev. 12-25)

 an GT L-4035Petition to Board of Review

 protest first : i HRN you may not however, is voluntary; Filing amended. 1893, as of P.A. 206 of the authority under is issued formThis State the to property classification You may not appeal real. or developmental industrial real, real, commercial as classified is property when the except of Review, Board10 the

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

 —enlered. ain M BY OWNER OR OWNER'S AGENT COMPLETED BETO . or Petitioner's Name (If Other than Owner. Please Print (Please Print or Type) Name Owner's

 oe Ryan D. Everett & Stephanie A. Everett

 Township or City County ‘Year of Appeal

 Plainfield losco 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.)

 073-K10-000-116-00

 HMBOKAIp—

 Protested Item: E Assessed Value Tentative OJ Taxable Status fo] Classification E Qualified Agricultural

 Taxable Value (exemption) Property Exemption



 1, PROTEST OF ASSESSMENT

 Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed

 personal property forms.

 Assessed Value Owner's Estimate of True Cash Value (Market Value)



 2. PROTEST OF TAXABLE VALUE



 Complete this section for a protest of Taxable Value.

 Reason: [] value of Losses [] value of Additions ~~ [| 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):



 [5] Agricultural [i] Industrial [iz] Timber Cutover | Utility (Personal Property Only)



 ] Commercial [7 Residential ] 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 taxable value and/or taxable status and/or classification and/or qualified agricultural property exemption

 See attached appeal package in regards to the uncapping of our Taxable Value for 2026.



 CERTIFICATION

 Signature Date Phone Number

 1g 77lp Jl 2 212012026 (517) 819-2323



 Address He

 1819 Kalama Ave., Royal Oak, MI 48067; ryan. everett08@gmail.com

Page 3

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 “"M POR a Parcel Code



 1. ASSESSED VALUE

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

 J Denied [5] Assessed Value Changed From [ Ito] i



 Record of Vote — Board or three-member committee of board

 Chairperson: O Yes O No Member: [=] Yes [=] No Member: 2 Yes Fl No

 Initials Initials Initials



 Reason for Board Action



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

Page 4

M

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 DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 PROPERTY TAX APPEAL PETITION FORM

 VALUATION / UNCAPPING APPEAL



 MTT DOCKET NO.



 Petitioner’s Contact Information:

 Filer Type: Local Unit of Government:

 Individual



 First Name M.I. Last Name

 Ryan Everett



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

 1819 Kalama Avenue



 City or Town State ZIP Code

 Royal Oak Michigan 48067



 Telephone Number

 5178192323



 E-mail Address

 reverett@bdo.com



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

 First Name M.I. Last Name

 Ryan Everett



 Firm Name (if any)

 BDO USA, P.C.



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

 2600 West Big Beaver

 Suite 600



 City or Town State ZIP Code

 Troy Michigan 48084



 Telephone Number

 517-819-2323



 E-mail Address

 reverett@bdo.com



 Subject Property Information:

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

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



 N/A

 Property Address (No., Street)

 7993 Campbell Avenue



 1 of 4

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

 Hale Iosco Michigan 48739



 Taxing Authority (City or Township)

 Township Of Plainfield (IOSCO)



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



 True Cash and Taxable Values

 Uncapping of Taxable Value



 Please Explain the Reason for this Appeal:

 Background:



 My wife and I have owned this property personally since September 12, 2022. Note that our property was properly uncapped for the 2023 tax year following the

 purchase (2023 assessment notice attached). On June 30, 2025, we transferred the property by quit claim deed into 7993 Campbell LLC that we use strictly for

 Trust and Estate planning as well as liability purposes, with the intent of the property ultimately going to our children.



 Importantly:



 • My wife and I remain the only individuals with ownership and control

 • The LLC is wholly owned by our revocable living trust

 • We are the grantors, trustees, and beneficiaries of that trust

 • We retain full power to amend or revoke the trust at any time



 There was no sale, no change in beneficial ownership, and no transfer to any third party. The transfer was solely a change in the legal holding structure.



 Despite this, the 2026 assessment reflects that the property’s taxable value was uncapped due to a “transfer of ownership.”



 Basis for Request:



 We believe this uncapping was applied in error because Michigan law provides an exemption when ownership remains proportionally identical and under

 common control.



 Under MCL 211.27a(7)(l), a transfer of ownership does not occur when property is transferred to a legal entity if the ownership interests in that entity are

 identical to the ownership interests in the property immediately before the transfer.



 In Our Situation:



 • Before the transfer: my wife and I owned the property directly as individuals.

 • After the transfer: we continue to own and control the property entirely through our revocable trust and wholly owned LLC.

 • Ownership proportions remained identical before and after the transfer.



 Because our revocable living trust is fully amendable and revocable by us at any time, we maintain complete ownership and control both legally and beneficially.

 The transfer did not change who owns the property in any substantive sense.



 The transfer did not involve any conveyance to a third party and was undertaken solely for internal estate planning and liability protection purposes. Michigan Tax

 Tribunal decisions recognize that such internal restructuring does not constitute a transfer of ownership when proportional ownership remains unchanged.



 Additionally, prior to recording the deed, our attorney, Darren T. Grow, Attorney at Law, PLLC (248.548.5224), contacted the township assessor’s office to confirm

 whether a transfer into a wholly owned entity for estate planning purposes would trigger uncapping and was advised that it would not.



 Request:



 We respectfully request that the Board:



 1.) Review the documentation attached

 2.) Determine that no transfer of ownership occurred under MCL 211.27a(7)(1)



 2 of 4

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA

 GOVERNOR LANSING DIRECTOR



 3.) Restore the property’s taxable value to its capped level prior to the transfer, plus the 2026 inflation rate multiplier of 2.7%, resulting in a taxable

 value of $80,380.



 We understand that this issue can be technical, and we appreciate your time and consideration in reviewing the facts of our situation.



 I apologize for not being there in person, however, I sit on my local Board of Review for the City of Royal Oak and our sessions were unfortunately at the exact

 same time as the Plainfield Township hearings.



 Attachments Provided:



 To assist the Board’s review, we are including the following documents:



 1.) Current Assessment Notice showing uncapping

 2.) 2023 assessment showing the original uncapping at the time of our purchase

 3.) Living Trust Extract – Confirms our trust is for the benefit of our children and confirms our ability to make any adjustments or modifications to our

 trust or our assets at any time.

 4.) Certificate of Trust Existence and Authority – Confirms our Trust is revocable and that we are grantors, trustees, and beneficiaries

 5.) Recorded Quit Claim Deed transferring the property (6/30/2025) – Transfers our property in to 7993 Campbell LLC

 6.) Assignment of Membership Interest of 7993 Campbell LLC – Confirms our continued control of the property / underlying LLC after assigning 7993

 Campbell LLC to our Trust

 7.) Property Transfer Affidavit – Claiming exemption for transfer between commonly controlled

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