Board of Review

r NPIP' _ Page 1 of 3 MI1VUTES OF BOARD OF RE VIE W - CI7'~ OF MA1VI, 7' S E E" MEETIloTG HELD AT CIT1' HALL,2" D FLOOR CONFERENCE ROOM, 70MAPLE ST., N7ANISTEE MI MAIaCI3 2,2010 9: 00 a. m. The Board of Review was called to order at 9: 02 a. m. on March 2,2010. Members Doug Parkes,Phillip Sturtevant,John Rulison and Julie Beardslee,City Assessor,were present for the organizational session of the Board of Review. Alternate Member Therran Ferguson was present as a non voting observer of the Board's organizational session. City Assessor Julie Beardslee will act as the Secretary to the Board of Review,approved by resolution on a motion by John Rulison, seconded by Phillip Sturtevant and unanimously passed_ A quorum of the Board was present. • - . . John Rulison was appointed to the Board as a regular member and Therran Ferguson was appointed as an altemate member by City Council,with terms expiring on January 1,2013 _ Mary Nemecek, Deputy City Clerk,administered the Oath of Office for Therran Ferguson. Phillip Sturtevant nomina.ted Doug Parkes as Chairperson, seconded by'John Rulison, the motion passed unanimously. The December 2009 Board of Review Minutes and Record were approved with a motion by Phillip Sturtevant, seconded by John Rulison, a1i voting in favor. In the case of a conflict of interest the member so affected will excuse themselves from the discussion and the appeal process, including the decision making period. If there is a procedural question, Robert's Rules of Order prevail. • The Board reviewed the appeal process in organizational terms. The Board meets March 8, 2010 from 9: 00 a. m.to noon and 1: 00 p. m.to 4: 00 p. and March 9,2010 from 2: m., 00 p. m. to 5: 00 p. m. and 6: 00 p. m. to 9: 00 p. m. The Board of Review meeting notice was in the Manistee News Advocate on February 25,26 and 27,2010.The Board was asked to keep the morning of March 11 open for a possible special meeting for decision making. Kelly Sandberg will be organizing and directing the reception a. rea of the Board of Review. Julie Beardslee will act as the receptionist for the Board meeting room. The Board reviewed the Rules of Procedure for the Board of Review,which were approved by the City Council on Noverriber 7,2007. The Rules are distributed to taxpayers with their petition.Letters of authority from taxpayers authorizing an agent or representative to appeal, must have the notarized signature of the person whose property is assessed. Appointments ca.n be made, but there is a preference not to schedule appointments. 2010 Properly record cards are printed and would be available for the review process. One appellant and an agent or spouse will appear at a time, no "mob style" appeals will be pernutted. The Board approved the Rules of Procedure witb a motion by John Rulison, seconded by Phillip Sturtevant, the motion carried. -  r Page 2 of 3 The Board reviewed the Federal Poverty Guidelines for 2010 Hardship Exemptions including the City the 2010 combined asset level. Both of these standards have been approved by Council.Hardship Exemption applications are available at the Assessor's office and will be and available during the Board of Review. Applications can also be filed at the July December 2010 Boards of Review.Taxpayers should have the City Assessor's office review the application to insure it is complete. The Board of Review can reject an incomplete application. and Tentative The Board reviewed the 2010 Notice of Township and City Boards of Review Equalization Ratios and Factors, as published by the Manistee County Equalization Department. Tlie Board discussed the situation in the Equalization Department, where the I State has taleen over County equalization process. Althaugh a jouit County/City tlie residential sales study had been approved by the Equalization Director in writing,before her District Supervisor Larry suspension with pay,the State Tax Commission, as represented by month after the deadline for Griggs,presented an independent sales study on January 28,one the submission of equalization studies. After considerable discussion and submission of corrective documents by the Assessor,the initial State study,which indicated an 8% decline in residential assessed was corrected and finalized at a ratio of 50. 47% assessed to value, decline in market value from the 2009 market value.This final ratio indicated less than a 1% to 2010 assessment years. The State's commercial and industrial studies determined a class showed a relatively "flat"value for these classes of property. The personal property 13% decline in value,attributed mostly to the closure of the Morton Salt Specialty Chemical plant and the removal of equipment. The Board was again reminded that if the assessor does not meet the assessed value in accordance with Department projections, an equalization factor is assigned to Equalization the class.The forms suminarizing 2009 values,the L- 4018 (final form),L- 4022 and L-4023, The Economic Condition Factors and City of Manistee Land Values were were explained. reviewed along with sales contained in the 2009 Property Transfer Affidavit listing. The 2010 Intermediate Assessment Roll was ava. ilable for the Board to review,as well as copies of the Notices of Assessment Change.The 2010 City Assessor's Report to the City Council, was available to the Board. The Board was provided State Tax Commission Bulletin 912 of 2009, entitled 2010 Tax Property Procedures, STC Bulletin 13 of 2009 entided,Board of Review and Appeal 6 of 2007, Foreclosure Guidelines. . STC Bulletin # The Board decided generally,not to accept late filed personal property,unless presented with the direction offered in STC Bulletin # 5 of 2006 regarding late person, using a letter or in filed personal property statements at the July and December Boards of Review.  Page 3 of 3 The Board reviewed and decided petitions received through the maii. The record of the petitions decided this day will be found in the Board of Review Record for March 3,2009. Copies of the attachments to appeais received by the Board of Review will be found in the individual parcel files in the City Assessor's Office. Copies of a11 handouts to the Board of Review associated with these minutes can be faund in the March 2010 Board of Review file in the City Assessor's office. The meeting adjourned at 10:50 a. with a motion by Phillip Sturtevant,seconded by John m., Rulison and passed unanimously. P1aESENT: j i Doug P r es, Chairperson P i iip Sturtevant, 1Vleanber John Rulison, Meinber J e Beardslee, Secretary  Page 1 of 1 MdNUTES OF BOAdZD OF RE VIEW - CI7'Y OF MANISTEE MANISTEE 1VII MEETING HELD AT CITY fIALL,70 MAPLE ST., MARCH 8,2010 00 AM 9: m.on March 8,2010. Chairperson Doug The Board of Review was called to order at 9: 00 a. Sturtevant were present. Alternate Member Parkes, Members John Rulison and Phillip Therran Ferguson was internuttently, as a non voting observer of the Board's present of Review,was present session. Julie Beardslee, City Assessor and Secretary of the Board for the appeal session. The Board heard appeals from 9: m. to noon and 1: 00 a. m.to 4: 00 p. 00 p. m. The Board reviewed letters and determined petitions. Please see the Board of Review be found in the Record for March 8, 2010 for petitions decided tlus day. Petitions can petition notebook. The meeting ended at 4: m. with a motion by John 00 p. Rulison and seconded by Phillip Sturtevant and passed urzanirnously. PiZESENT: 4h r ~ Chairperson turtevant, Member I2ulison, Member 67 lie Beardslee,Secretary  Page 1 of 1 OF BOARI)0F RE ITIIEW - CI7'I' MINIITE.S' OFMANlSTEE 1dIEETING HELD AT CITY HALL,701VIAPLE ST., IVANISTEE NII MARCH 9,2010 2: 00 P1VI The Board of Review was called to order at 2: 10 p. m. on March 9,2010. Member Phil Sturtevant and John Rulison and Julie Beardslee, City Assessor and Secretary of the Board of Review, were present. Chairperson Doug Parkes entered the meeting at 2: 30 p.m_ Alternate Member Therran Ferguson was present intermittently, as a non voting observer of the Board's session. The Board heard appeals until 5: 00 pm.The Board continued in session from 6: m. until 9: 00 p. 00 p. m. The Board reviewed Ietters and determined petitions. Please see the Board of Review Record for March 9, 2010 for petitions decided this day. Petitions can be found in the petition notebook. The Board established a special meeting of the Board of Review for a decision making session,no appeals will be heard, at 9: 00 a. m on Thursday IVlarch 11,2010. The Board may recess and continue in a decision making session on Friday March 12, 2010, beginniiig at 9: 00 a. m. The meeting adjourned at 9: 00 p. with a motion by Doug Parkes and seconded by Phillip m., Sturtevant and passed unanunously. Pi2F- SENT: Doug rkes, Chairperson Phi ip Sturtevant,lVlember John lVlex~ IZul~ber s on, Ulie Beaa-dslee, Secretary  Page 1 of 1 MI1lTUTES OF BOAItD OF RE VIEW - CITY OF 1VIANISTEE IVIANISTEE IVII I HALL,701VIAPLE ST., SPECIAL 1VIEETING HELD AT CI' 1' 1d1A2CH 11,2010 0@ AM 9: The Board of Review was called to order at 9: m. on March 11, 2010. Chairperson 00 a. Doug Parkes, Members John Rulison and Phillip Sturtevant and Julie Beardslee, City Assessor and Secretary to the Board of Review, were present for this decision making session of the Board. Appeals from the public will not be heazd this day. This special session of the meeting was called on Tuesday March 9,2010 as a special decision making Board of Review.The meeting was posted on the bulletin board at the enirance of City Hall as a special meeting,on Wednesday March 10,2010,giving 18 hour special meeting notice as required by Section 15. 4) 2 65(of the Open Meetings Act_ The Board reviewed letters and determuied petitions. Please see the Board of Review Record for March 11, 2010, for petitions decided this day. Petitions can be found in the petition notebook. The Board recessed at 12:30 p. with a motion by Phillip Sturtevant and seconded by m., John Rulison and unanimously. The Board will continue in a decision making approved session Friday March 12,2010,at 9: 00 a. m. PRESENT: Chairperson i Sturtev̀ant,Member I~ Beardsle J n Rulison, lOVlember 04-e &] e,Secretary  Page 1 of 1 MINUTES OF B0ARD OF RE VIE W - CITY OF MANISTEE SPECIAL MEETING HELD AT CITY HALI., 70 M. APLE ST., MANISTEE MI MARCH 12, 2010 9: 00 AM The Board of Review was called to resume the recessed decision making session of March 11,2010 on March 12,2010,at 9: 00 a_ m. Chairperson Doug Parkes,Members John Rulison and Phillip Sturtevant and Julie Beardslee, City Assessor and Secretary to the Board of Review,were present for this decision making session of the Board.Appea.is from the public will not be heard this day. This special meeting was called on Tuesday March 9,2010 as a speciai decision making session of the Board of Review. The meeting was posted on the bulletin board at the entrance of City Hall as a special meeting, on Wednesday March 10, 2010, giving 18 hour special meeting notice as required by Section 15. 4) 2 65(of the Open Meetings Act. The Board reviewed letters and deterniuled petitions. Please see the Board of Review Record for March 12, 2010, for petitions decided this day. Petitions ca.n be found in the petition notebook. The Board made a motion of final adjournment of the Board of Review at 12:00 p. with m., a motion by PhilIip Sturtevant and seconded by John Rulison and approved unanimously. PRESENB': i Sturtevant,l!/ Ieffibea- John Itulison, Member- e BBearcislee,S~ecretary  Page 1 of 1 BOARD OF REVIEW RECORO FOR MARCH 8, 2010 PROTESTED ITEM(S): ASSD = ASSESSED VALUE, TAX TAXABLE VALUE, POVERTY = POVERTY EXEMPTION APPLICATION, CLASS = CLASSIFICATION CIASS CODES: 201 = COMMERCIAL, 202 = VACANT COMMERCIAL, 301 = INDUSTRIAL, 302 = VACANT INDUSTR IAL, 401 = RESID ENTIAL, 402 = VACANT 250 = COMMERCIAL PERSONAL, 350 RESIDENTIAL INDUSTRIAL PERSONAL, 550 = UTILITY PERSONAL, 99 = REFERENCE ONLY, TE = TAX EXEM PT 2010 2010 Bd of Review Petition # Property # 51-51 Protested Assessed Value Assessed Value Reason for Protest & Appearance Type Name Mailin Address Clas s C o d e I tem(s) Taxable Value Taxable Value Property Action 1 Thomas Rudai 2271 Hoover 00 224- 12- ASSD 111,300 PERSONAL 87,200 Functional Obsolescence Lincoln Pk.,MI 48146 401 TAX 93,644 87, 200 2 Sam Coram 615 Broad Avenue 362- 09 710- ASSD 95, 100 95, 100 True Cash Value / Fair Market Value as PERSONAL Manistee, MI 49660 401 TAX 95, 100 95, 100 compared to 2009 sales. 3 Wayne V. Birkmeier 11 Cottage Lane 00 224- 11- ASSD 148,800 148,800 Fair Market Value / True Cash Value PERSONAL Manistee, MI 49660 401 TAX 142,172 142,172 4 Neil G. Somsel 8961 River Road 07 574- 10- ASSD 46, 700 46, 700 Fair Market Vaiue / True Cash Value based PERSONAL Manistee, MI 49660 401 TAX 44, 565 44, 565 on sales and comparabies, 5 Larry J. Bielski 717 Harbor Drive 354- 09 705- ASSD 128,000 128,000 Fair Market Value / True Cash Value PERSONAL Manistee, MI 49660 401 8 Gary makinen 157 lincoln Street 146- 13 725- ASSD 36, 100 36,100 Fair Market Value ! True Cash Value PERSONAL Manistee, MI 49660 401 9 Ervin Cabot 1813 N. Zimmerman Road 13 554- 701- ASSD 66, 300 63,000 Fair Market Value / True Cash Value PERSONAL Honor, MI 49640-9743 401 TAX 60, 994 60,994 10 Margaret Brosnan 16 Cottage Lane 00 224- 16- ASSD 138,800 138,800 Fair Market Value / True Cash Value PERSONAL Manistee, MI 49660 401 11 Roger L. Huckendubler 24 Anchor Rode Drive 35 259- 011- ASSD 265,200 265,200 Fair Market Value ! True Cash Value PERSONAL Manistee, MI 49660 401 TAX 265,200 265,200 12 James M. Gavigan 10 Anchor Rode Drive 40 259- 12- ASSD 249,300 249,300 Fair Market Value / True Cash Value PERSONAL Manistee, MI 49660 401 TAX 249,300 249,300  Page 1 of 1 BOARD OF REVIEW RECORD FOR MARCH 9, 2010 PROTESTED ITEM(S): ASSD = ASSESSED VALUE, TAX = TAXABLE VALUE, POVERTY = POVERTY EXEMPTION APPLICATION, CLASS = CLASSIFICATION 402 = VACANT RESIDENTIAL, CLASS CODES: 201 = COMMERCIAL, 202 = VACANT COMMERCIAL, 301 = INDUSTRIAL, 302 = VACANT INDUSTRIAL, 401 = RESIDENTIAL, TE = TAX EXEMPT 250 = COMMERCIAL PERSONAL, 350 = INDUSTRIAL PERSONAL, 550 = UTIIITY PERSONAI, 99 = R EFERENCE ONLY, 2010 2010 Bd of Review Property # 51-51 Protested Assessed Value Assessed Value Reason for Protest & Petition # Name Mailing Address Class Code Item(s) Taxable Value Taxable Value Property Action Appearance Type Hazei Kraus 2099 Vine Street 770- 01 709- ASSD 51,100 51, 100 Fair Market Value / True Cash Value. 15 PERSONAL Manistee, MI 49660 401 TAX 33,076 33, 076 17 Bret Reed 7600 Lake Street 08 512- 275- ASSD 29, 700 21, 800 Depreciation, wali furnace second floor. PERSONAL Bear Lake, MI 49614 401 TAX 29, 700 21,800 ISO Grand Rapids Real Estate O. Box 220 P. 01 453- 701- ASSD 412,800 412,800 Fair Markel Value ! True Cash Value. 18 Attn: Jerry Pitcher Gowen, MI 49326 201 PERSONAL O. Box 220 P. 01 349- 701- ASSD 420,300 420,300 Fair Markef Value / True Cash Value. 19 ISO Grand Rapids Real Estate PERSONAL Attn: Jerry Pitcher Gowen, MI 49326 201 9263 Morrison 224- 00 20- ASSD 131,000 131,000 Fair Markel Value / True Cash Value. 20 William G. Cole PERSONAL Plymouth, MI 48170 401 11 448- 727- ASSD 71,300 65, 600 Corrective action in accordance with appraisal, Zg Scott G. &Dawn M. Brown 21 Clay Street PERSONAL Martistee, MI 49660 401 TAX 61, 164 56,952 247 3rd Street 08 572- 705- ASSD 49,600 43, 000 Corrective action in accordance with appraisal. 32 Garry J. &Colleen W. Thompson Manistee, MI 49660 401 TAX 44,578 43, 000 PERSONAL 1257 Water Cliff 254- 00 30- ASSD 20,000 20, 000 Falr Market Value / True Cash Value. 33 Donald R, Kegley Jr. LEl'rER Bloomfield Hills, MI 48302 401 TAX 20,000 20, 000 Uncapped as required by law.  Page 1 of 2 BOARD OF REVIEW RECORD FOR MARCH 11, 2010 PROTESTED ITEM(S): ASSD = ASSESSED VALUE, TAX = TAXABLE VALUE, POVERTY = POVERTY EXEMPTION APPLICATION, CLASS = CLASSIFICATI01 CLASS CODES: 201 = COMMERCIAL, 202 = VACA NT COMMERCIAL, 301 = INDU STRIAL, 302 = VACANT INDUSTRIAL, 401 = RESIDENTIAL, 402 = VACANT RESiDENTIAL 250 = COMMERCIAL PERSONAL, 350 = INDUSTRIAL PERSONAL 550 = UTILITY PERSONAL, 99 = REFERENCE ONLY, TE = TAX EX EMPT 2010 2010 Bd of Review Petition # Property # 51-51 Protested Assessed Value Assessed Value Reason for Protest & Appearance Type Name Mailing Address Class Code Item(s) Taxable Value Taxable Value Property Action 6 Manistee Home Furniture P. O. Box 354 01 448- 723- ASSD 168,000 168,000 Fair Market Value as evidenced by cost & PERSONAL Attn: Larry J. Bieiski, President Manistee, MI 49660 201 TAX 167,511 167,511 market approach to value, 7 Larry J. Bielski P. O. Box 354 448- 04 722- ASSD 38, 400 38, 400 Fair Market Value ! True Cash Value. PERSONAL Manistee MI 49660 201 TAX 21,305 21,305 13 Dacaro Realty LLC. 201 Glocheski Drive 155- 00 10- ASSD 688,100 682,600 75+Pages of appraisal submitted by Mr PERSON A L Attn; Lee R. Wyatt Manistee, Mf 49660 301 TAX Wyatt 688,100 682,600 are missing. Board limited by partial submission. 14 Chris Goodrich 2260 M- 78 252- 00 10- ASSD 226,400 226,400 Fair Market Value / appraisal submitted PERSONAL East Lansing, MI 48823 401 TAX 213,944 213,944 16 Deborah Lewis-York 69250 Dequindre Road 252- 00 06- ASSD 198,000 LETTER 187,800 Fair Market Value / appraisal submitted Bruce Township, MI 48065 401 TAX 198,000 187,800 21 Nancy Ann Nielsen 173 Quincy Street 146- 13 712- ASSD 32, 500 27, 800 Condition adjustment PERSONAL , Manistee, MI 49660 401 TAX 32, 500 27, 800 22 Dennis R. &Julie A. Skiera P. O. Box 403 512- 14 275- ASSD 32, 300 32,300 Fair Market Value / True Cash Value PERSONAL Manistee, MI 49660 401 TAX 30, 109 30,109 23 Dennis R. &Julie A. Skiera P.O. Box 403 540- 01 701- ASSD 91,400 91,400 Fair Market Vatue. Commercial pricing PERSONAL Manistee, MI 49660 201 manual TAX 79, 928 79, 928 must be used to price building and uses CLASS 201 201 commerciai ECF. Designed & constructed for commercial purposes. 24 Dennis R. &Julie A. Skiera P.O. Box.403 540- 03 701- ASSD 78,400 78,400 Fair Market Value I True Cash Value PERSONAL Manistee, MI 49660 401 TAX 35,471 35,471 25 Dennis R. &Julie A. Skiera P. O. Box 403 01 670- 701- ASSD 57, 200 54,000 Fair Market Value / True Cash Value PERSONAL Manistee, MI 49660 401 TAX 55, 134 54,000 26 Dennis R. & Julie A. Skiera P.O. Box 403 670- 03 701- ASSD 41,400 39,300 Fair Market Value / True Cash Value PERSONAL Manistee, MI 49660 401 TAX 39, 360 39,300 27 Jo Ann Krus 8903 Maidens Rd 654- 07 03- ASSD 128,200 128,200 Fair Market Value. As compared to availabie PERSONAL Bear Lake, MI 49614 401 TAX 100,726 100,726 commercial sales. 28 Harless Feagins P.O, Box 130 11 248- 701- ASSD 91, 200 91,200 Fair Market Value / True Cash Value. PERSONAL DBA Chalet West Manistee, MI 49660 201 TAX 54, 800 54,800  Page 2 of 2 BOARD OF REVIEW RECORD FOR MARCH 11, 2010 ASSD = ASSESSED VALUE, TAX = TAXABLE VALUE, POVERTY = POVERTY EXEMPTION APPLICATION, CLASS = CLASSIFICATI01 PROTESTED ITEM(S); CLASS CODES: 201 = COMMERCIAL, 202 = VACANT COMMERCIAL, 301 = INDUSTRIAL, 302 = VACANT INDUSTRIAL, 401 = R ESIDENTIAL, 402 = VACANT RESIDENTIAL, 99 = REFERENGE ONLY, TE = TAX EXE MPT 250 = COMMERCIAL PERSONAL, 350 = INDUSTRIAL PERSONAL. 550 = UTILITY PERSONAL, 2010 2010 Bd of Review Assessed Value Reason for Protest & Petition # Property # 51-51 Protested Assessed Value Name Maiting Address Class Code Item(s) Taxabie Value Taxable Value Property Action Appearance Type O. Box 130 P. 01 211- 27- ASSD 243,500 243,500 Fair Market Value I True Cash Value. 30 Harless Fea9ins PERSONAL DBA Chalet West Manistee, MI 49660 201 TAX 182,684 182,684 O. Box 130 P. 211- 02 127- ASSD 262,900 262,900 Fair Market Value I True Cash Value. 31 Harless Feagins PERSONAL DBA Chalet West Manistee, MI 49660 201 TAX 212,911 212,911 13 Duffy Street 144- 19 704- ASSD 21, 100 21, 100 No Real Property Statement filed. 34 Gary B. Davie Manistee, MI 49660 401 TAX 21,100 21,100 Re: foreclosure sale. LETTER 11163 Bertha Ct. 220- 84 008- ASSD 116,900 116,900 Fafr Market Value I True Cash Value. 35 Sylvia Zaleski Trust Dennis W& LETTER Brighton, MI 48114 401 TAX 116,900 116,900 36 John H. Perschbacher 420 Third Street 374- 01 714- 120,500 120,500 Incomplete petition, LETTER Manistee, MI 49660 401 91,126 91,126 2 Duffy Street 04 144- 706- ASSD 35,800 0 Percent poverty exemption granted. 100% 37 Helen Cote Manistee, MI 49660 401 TAX 32,309 0 POVERTY 13 Glay Street 07 448- 27- ASSD 41,600 0 Percent poveRy exemption granted. 100% 38 Anita Schrader Manistee, MI 49660 401 TAX 27,222 0 POVERTY 10 540- 702- ASSD 30, 900 O Percent poverty exemption granted. 100% Diane Polcyn 139 Hancock Street 39 Manistee, MI 49660 401 TAX 19,677 O POVERTY 346 2nd Street 03 574- 706- ASSD 26, 500 0 a Percent poverly axemption granted, 100°/ 40 David Lorenz Manistee, MI 49660 401 TAX 18, 017 0 POVERTY 05 647- 702- ASSD 18, 900 0 Percent poverty exemption granted. 100% 80 Magill Street 41 Joyce Franckowiak Manistee, MI 49660 401 TAX 14, 510 0 POVERTY 384 11th Street 670- 11 718- ASSD 35, 700 0 Percent poveRy exemptfon granted. 100% 42 Shelley Lynn Wilson Manistee, MI 49660 401 TAX 28, 969 0 POVERTY 748- 03 723- ASSD 48,100 0 Percent poverty exemption granted. 100% 43 Elin Maria Yeager 804 Kosciusko Street Manistee, MI 49660 401 TAX 46,859 0 POVERTY 0 Percent poverty exemption granted. 100% 169 13th Street 02 764- 705- ASSD 22, 300 44 Phyllis McEntaffer Manistee, MI 49660 401 TAX 14, 823 0 POVERTY  Page 1 of 2 BOARD OF REVIEW RECORD FOR MARCH 12, 2010 PROTESTED ITEM(S): ASSD = ASSESSED VALUE, TAX = TAXABLE VALUE, POVERTY = POVERTY EXEMPTION APPLICATION, CLASS = CLASSIFICATION CLASS COOES: 201 = COMMERCIAL, 202 = VACANT COMMERCIAL, 301 = INDUSTRIAL, 302 = VACANT INDUSTRIAI, 401 = RESIDENTIAL, 402 = VACANT RESIDENTIAL 250 = COMMERCIAL PERSONAL, 350 = INDUSTRIAL PERSONAL, 550 = UTILITY PERSONAL, 99 = REFERENCE ONLY, TE = TAX EXEMPT 2010 2010 Bd of Review Petition # Property # 51-51 Protested Assessed Value Assessed Value Reason for Protest & Appearance Type Name Mailing Address Class Code Taxable Value Item(s) Taxable Value Property Action 45 Consumers Power Company One Energy Plaza 01 712- 475- ASSD 32,000 Fair Market Value I True Cash Value. 32,000 LETTER Jackson, MI 49201-2276 301 TAX 31,405 31,405 46 Consumers Power Company One Energy Plaza 490- 00 120- ASSD 2, 600 866, 600 2,866, Fair Market Value / True Cash Value. LETTER Jackson, MI 49201-2276 550 TAX 600 2,866, 600 2,866, 47 Consumers Power Company One Energy Plaza 01 474- 701- ASSD 40,400 40,400 Fair Market Value / True Cash Value. LETTER Jackson, MI 49201-2276 202 TAX 31,909 31,909 48 Consumers Power Company One Energy Plaza 448- 01 736- ASSD 135,500 135,500 Fair Market Value I True Cash Value. LETTER Jackson, MI 49201-2276 201 TAX 112,869 112,869 49 Consumers Power Company One Energy Plaza 101- 01 300- ASSD 476,200 476,200 Fair Market Value ! True Cash Value. LETTER Jackson, MI 49201-2276 301 TAX 366,004 366,004 50 Lorraine M. Kolk 45 Smith Street 448- 01 716- ASSD 52,600 52,600 Lorraine Kolk passed away Feb. 25, 2010. POVERTY Manistee, MI 49660 401 TAX 34, 780 34, 780 No personal exemption benefit to deceased. 51 Marjorie Hall 1720 Vine Street 01 770- 701• ASSD 27, 300 0 100% Poverty exemption granted POVERTY Manistee, MI 49660 401 TAX 27, 300 0 52 AT& T Mobility LLC 909 Chestnut St.,RM 36- 01M- 00 790- 37• ASSD 85,800 85,800 Fair Market Value 1 True Cash Value. LETTER St. Louis, MO 63101 250 TAX 85,800 85,800 53 Clara M Nelson 381 2nd Street 03 574• 711- LETTER Manistee, MI 49660 401 TAX 53,386 39,190 Correction of clerical error for 2010 uncapping. 54 Ron & Phyfiis Cowden 305 Lighthouse Way S 360- 00 21- ASSD 115,800 . 115,800 Assessor & Board of Review are not LETTER Manistee, MI 49660 401 constrained by a proposed opinion & judgment. Board determined that the current assessed value is correct and assessed value reflects market. 55 Mary E. Stefanick 520 Florence Street 448- 07 28- LETTER Lansing, MI 48910 401 TAX 34,872 34,872 Property lawfully uncapped at 50% for 2010. 56 Susan Froysland Bemard J& 191 Penny Ln #6 05 146- 727- ASSD 21,700 18,200 Adjustment reflects condifion. LETTER Naples, FL 34112 401 TAX 21,700 18,200  Page 2 of 2 BOARD OF REVIEW RECORD FOR MARCH 12, 2010 PROTESTED ITEM(S): ASSD = ASSESSED VALUE, TAX = TAXABLE VALUE, POVERTY = POVERTY EXEMPTION APPLICATION, CLASS = CLASSIFICATION CLASS CODES: 201 = COMMERCIAL, 202 = VACANT COMMERCIAL, 301 = INDUSTRIAL, 302 = VACANT INDUS TRIAL, 401 RESIDENTIAL, 402 = VACANT RESIDENTIAL, TE = TAX EXEMPT 250 = COMMERCIAL PERSONAL, 350 = INDUSTRIAL PERSONAL, 550 = UTILITY PERSONAL, 99 = REFERENCE ONLY, 2010 2010 Bd of Review Property # 51-51 Protested Assessed Value Assessed Value Reason for Protest 8 Petition # Name Mailing Address Class Code Item(s) Taxable Value Taxable Vatue Property Action Appearance Type Assessor ad'usted fair market value for 2010. 57 Foley FamiyTrust 3309 Lake Albano Circle 38 259- 012- ASSD TAX 233,800 233,800 233,800 233,800 Reflects fair market value currently. LETTER San Jose, CA 95135 5523 Mr. Vernon Avenue 355- 09 701- ASSD 52,700 47, 100 Reflects fair market value. 58 Tracey Jones Portage, MI 49024 401 TAX 52,700 47,100 LETTER 4029 Vaughn Avenue 146- 15 710- ASSD 29,900 29,900 Fair Markel Value. Assessor adjusted for 2010. 59 Patrick Von Merveldl Merced, CA 95341 401 TAX 29,900 29,900 LETTER 1 302 4630 Harbour Village Blvd. # 00 224- 19- ASSD 131,400 131,400 Fair Market Value f True Cash Value. 60 Thomas J. &Margo I. Whalen LETTER Ponce Inlet, FL 32127 401 TAX 125,522 125,522 206 Cypress Street 01 574• 707• ASSD 166,500 166,500 No data submitted for Board of Review. Fair 61 Stephen W. Peterson Manistee, MI 49660 201 TAX 148,778 148,778 Market Value. LETTER James G. & Jane M. Phelan 3595 Warner Road 00 360- 29• ASSD 115,800 115,800 Fair Market Value l True Cash Value. Short Sale. 62 Howell, MI 48855 401 TAX 115,800 115,800 LETTER 01 647- 706- ASSD 41,200 41,200 Fair Market Value / True Cash Value. 63 Rose Josephine Anderson Trust 3431 Surrey Drive LETTER Attn: Louise Anderson Low, Trustee Saline, MI 48176 401 TAX 30,548 30, 548 Jean M. Slawinski 299 4th Street 572- 07 11- ASSD 39, 900 0 Poverty exemption granted. The Board has 100% 64 401 TAX 19, 720 0 Jean exceeds made a special finding of need. POVERTY Manistee, MI 49660 10,800 income limit by $146. Jean drew down 0. She has intermittent work history her IRA to $ and ability to work. 158 Harrison Street 08 146- 720- ASSD 30, 500 O Poverly exemption granted. 100% 65 Cheryl Mazeika Manistee, MI 49660 401 TAX 30, 500 O POVERTY 156 Harrison Street 09 146- 720- ASSD 1, 900 O Poverty exemption granted. 100% 66 Cheryl Mazeika Manistee, MI 49660 402 TAX 1, 900 O POVERTY