James B.pdf
Baker D James, Petitioner V Township Of Thornapple, Respondent · 24-003698-TT
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Page 1
RECEIVED
JUL'2 32024
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or
Non-Property tax disputes.
Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal
(e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. if you do not
submit this document, you may be held in default.
Section 1: Petitioner's Contact Information
First Name
ML
Last Name/Company Name
Baker
D
James
Mailing Address {No., Street, P.0. Box or Rural Route)
6662 Stimson
City or Town
State
ZIP Code
Middleville
MI
149333
Telephone Number
Fax Number
E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail}
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
mM.
Last Name
Jack
Aylsworth
mm
property Tax Consultants
Address (No., Street, P.O. Box or Rural Route)
861 Pine Crest Ave SE
City or Town
State
ZIP Code
Grand Rapids
MI
149506
Telephone Number
Fax Number
269-366-0300
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
jack@skylinepropertytax.com
Section 3: Subject Property Information
If you are appealing more than one parcel, are they contiguous or adjoining?Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check al that apply) True Cash and Taxable Value [J Poverty Exemption [} Taxable Value Only (calculation) [] Disabled Veterans Exemption [J uncapping of Taxable Value [1 Eligible Manufacturing Personal property (ESA) [] Exemption from Taxation (other than the denial ofa [1 Classification Principat Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The market approach to value supports a reduction of value. Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes [0] No If Yes, check which BOR you attended AND attach the BOR decision: March m} July [1] pecember If No, check the applicable reason(s): [M0] Not required to attend Assessment Change Notice was not received by Petitioner ude explanation In Section 5)
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information
Parcel identification Number:
14-010-013-00
Classification of Property:
Real
Personal
(check one)
*Use the multiple parcel form for additional, contiguous parcels.
Agricultural
Commercial
Industrial
Rosai!
Timber-Cutover
Developmental
Utility
(check one)
|
Current Assessed Value {also known as State Equalized Value) as established by the BOR:
937,900
Current Taxable Value as established by the BOR:
897,750
What do you believe is the Tair market value (also known as True Cash Value)?
1,710,000
Muitiply the True Gash Value by .5 and enter Tere. This is your contention of Assessed Value.
855,000
if you believe the Taxable Value differs from your contention of Assessed Value, enter your Contention of Taxable Value.
855,000
Section 8: Classification Information *only the Wi Dep't of Treasury may appeal this issue to the Tribunal®
Parcel identification Number:
Current Classification of Property as ostablished by Board of Review:
Real
personal
(check one)
a
Agricuftural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one}
What do you believe is the property’s classification?
Real
Personal
{check one}
Agricuttural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
{check one}
f improved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Yes O No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O ves No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. Ton of at least 50% as of the Principal Residence Exempt date of the filing of this petition? The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. |fyouare 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, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention ist Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $600,000.00 $200.00 $over $500,000.00 $300.00 If your property is NOT residential property (see MCL 206.762) and the State Equalized Value or Taxable Value in contention ist Filing Fee is: $100,000.00 and under $260.00 * plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $1 00,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. *Required brneylAuthorized Representative’s Signature:
Page 5
Michigan Department of Treasury
618 (Rav. 11-12)
Petition to Board of Review
L-4035
his 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
or 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
orType)
Wi
Patiligner's Name
(If Other than Owner. Please Print or Type)
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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:
:
Properly Identifted (Parcel code required. Properly address & legal description optional)
[4 O00
~ IZ -00
Protested item
[Assessed Value
kpTentative Taxable Value
] Classification
IN Qualified Agricultural
Property Exemption
1. PROTEST OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
Owner's Estimate of True Cash Value
Ys Taxable Value
Year
2 SIV) 7
937, 700
|, 7/0, 0d)
77 230
7
55
2. PROTEST OF CLASSIFICATION
Mo
FL M34
(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in
accordance with Section 211.34¢ of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particutar
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 roil
|
Classification should be {check one of the following):
IE! Agricultural
] industrial
Timber Cutover
J Utility (Personal Property Only)
[] commercial
[1 Residential
[] Developmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(if the assessor has denied or changed the percentage of the exemption from the 18 mills of focal school operating tax for qualified agricultural
property, the owner may appeal this action lo 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 agricullural exemption requested by ownet (Enter 100 if full
dented)
exemption requested)
4. REASON FOR PROTEST
State reason(s) for protest of assessed value andlor the tentative taxable value and/or classification and/or qualified agricultural property exempllonPage 6
Form 618, Rage 2
.
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes.
Pollion Number.
7.
}
Parcel Code
1, ASSESSED VALUE
Disposition by Board of Review, The Board of Review must stats
Denied
Assessed Value Changed From
1
0 I 1
=
to |
Record of vote - Board of three member committe
f board
:
or
.
>
Chairperson: $7] Yes
[IN
Member: Av
IN
Ye
Member: (Aves [Ino
P
)
es
OC
fiitials
}
es
0
Migats
}
Wnitlats
Reason for board geton
Pd
If you disagree with the decision of the Board of Re:
Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mt 48909.
ustrial Real, Developmental Real, Commercial Personal,
Industrial Personal and Utility Personal Properly may be appealed by May 34. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultural
Personal Properly 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
Ce ————
Disposition by Board of Review. The Board of Review must state the reason for its action below.
sss” Doss ATED Bry i
ad FA es
Denied
[| Tentative Taxable Value Changed From
to
Record of vote - Board or three member commltee of board
“>
Chairperson: 7 ves
[| Ww
Member: Aves Mo
\
Member: (es [ne |Z
tials
fnittals
itlals
EAR
Reson ore
AED FEE a TE TATE
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 P.O. 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 avaliable al www.michigan. ovitaxtrib.
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[Denied
[] Classification Changed From
to a
———
ee
v=
Record of vole - Board or three member commiltee of board
Chairperson: [| Yes [No —
Member: [| Yes
{_|No
nitials
Reason for board action
Member: [| Yes [_1No
Initlals
fnitiats.
\f you disagree with the decision of the Board of Review regarding classification, you may appeal by sending Form 24167 to the State Tax Commission
al P.O. Box 30471, Lansing, M! 48909 by June 30.
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[ll Exemption Request Denied
a Exemption percent modified from
% to
mption Pere
NoPage 7
PROPERTY TAX CONSULTANTS 861 Pinecrest Ave SE East Grand Rapids, Ml 49506 269.366.0300 GRAND RAPIDS MI 493 ¢ Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 Lansing, M1 48909 IB JUL 2024 PM1 IL O° Isedyio fights bpd HAR lydia