25-001628 Respondent's Answer.pdf
The Huntington National Bank, Petitioner V Township Of Delhi Charter, Respondent · 25-001628-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. ______________________ Section 1: Respondent’s Contact Information First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number Email Address (do not enter unless you want MTT to send all correspondence via email) Section 3: Subject Property Information Does the subject property have a Principal Residence Exemption of 50% or more? Yes No Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels adjoin one another. Yes No Not Applicable
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes No If yes, check which BOR Petitioner attended: March July December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? Yes No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? Yes No If yes, cite the Board’s authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? Yes No If yes, explain Is Petitioner appealing from a State Tax Commission Order? Yes No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE When was the Notice of Uncapping, if applicable, issued? Under what statutory section was the Taxable Value uncapped? IF PETITIONER IS APPEALING THE DENIAL OF A POVERTY EXEMPTION
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? Yes No If Yes, check which BOR Petitioner attended: March July December List the date the BOR denied Petitioner’s Poverty Exemption: IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS Did Petitioner request the exemption at a BOR? Yes No If Yes, check which BOR Petitioner attended: March July December Tax Year(s) denied: List the date the exemption was denied: What statutory section did Petitioner request the subject property be exempt? IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY What do you believe the classification should be: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 6: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: Classification of Property: Real Personal (check one) Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the BOR: Current Taxable Value as established by the BOR: What do you believe is the fair market value (also known as True Cash Value)? Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ /s/ DMR
Page 4
STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL THE HUNTINGTON NATIONAL BANK, Petitioners, v DELHI CHARTER TOWNSHIP, Respondent. MOAHR Docket No.: 25-001628 - Small Claims Tax Parcel No.: 33-25-05-15-279-017 / Michelle (Mikki) Silvey DUCHARME, MCMILLEN & ASSOCIATES, INC. Attorney for Petitioner 9229 Delegates Row, Ste 375 Indianapolis, Indiana 46240 317-596-3260 msilvey@dmainc.com David M. Revore (P68929) MCGINTY, HITCH, PERSON, ANDERSON & REVORE, P.C. Attorney for Respondent 3410 Bell Chase Way, Suite 600 Lansing, MI 48911 (517) 351-0280 davidrevore@mcgintylaw.com / ANSWER CONTINUED WITH EXHIBITS A and B AFFIRMATIVE DEFENSES NOW COMES Respondent, DELHI CHARTER TOWNSHIP, by and through its attorneys, MCGINTY, HITCH, PERSON, ANDERSON & REVORE, P.C., David M. Revore, and states that it may rely on one or all of the following Affirmative Defenses: 1. Upon information and belief, the appropriate methods of assessing the Subject Property were used, and those methods conform to the methods used to assess similarly situated property in the State.
Page 5
2 2. Petitioner has failed to state a claim upon which relief can be granted as Petitioner failed to provide initial disclosures to support its assertion of property values. MCR 116(C)(5) and (8). 3. The Petition provides no factual basis to determine that the assessment is incorrect. 4. The Petitioner provides no factual basis to support the claim for different values. 5. The Petition establishes no factual basis for relief. 6. Petitioner may not be a proper party-in-interest. MCR 2.116(C)(5) and (8). 7. Upon information and belief, the property assessment does not exceed 50% of its True Cash Value. (See Exhibit A - Property Record Card and Valuation Report.) 8. Respondent reserves the right to add additional affirmative defenses as they become known to it through discovery in this matter. WHEREFORE, Respondent respectfully requests that the Tribunal deny all relief requested by Petitioner and affirm the 2025 assessed and taxable values as determined by Respondent, dismiss the Petition, and award Respondent its costs and attorney fees, and any other relief that the Tribunal determines is fair, just, and equitable. Dated: July 16, 2025 Respectfully submitted, /S/ DMR by: ______________________________ David M. Revore (P68929) Attorney for Respondent
Page 6
*** Information herein deemed reliable but not guaranteed*** INGHAM County: DELHI CHARTER TOWNSHIP Jurisdiction: Printed on Parcel Number: 33-25-05-15-279-017 256,184C 300,600 233,600 67,000 2022 268,993C 320,600 253,600 67,000 2023 282,442C 323,000 256,000 67,000 2024 291,197C 315,800 248,800 67,000 2025 Taxable Value Tribunal/ Other Board of Review Assessed Value Building Value Land Value Year Work Description for Permit PSESCW18-021, Issued 08/14/2018: INSTALLING 300' OF COAX CABLE IN CONDUIT USING DIRECTIONAL BORE Work Description for Permit PE16-256, Issued 06/30/2016: ELECTRICAL TO REMOVE FIRST MERIT BANK SIGNS AND INSTALL NEW HUNGINGTON BANK SIGNS Land Improvement Cost Estimates Description Rate Size % Good Cash Value D/W/P: 4in Concrete 7.31 955 66 4,607 Unit in Place Item(s) Description Rate Size % Good Cash Value LITE/SIGN POLE LN FT 65.00 95 66 4,075 Commercial Local Cost Land Improvements Description Rate Size % Good Arch Mult Cash Value SODIUM LIGHT FIXTURE 1,000.00 4 67 100 2,680 ASPHALT >7,000 SF 1.69 10600 55 100 9,853 Ad-Hoc Unit-In-Place Items Description Rate Size % Good Cash Value 6X10 SIGN DBLE ILLUM 1.00 6334 100 6,334 Total Estimated Land Improvements True Cash Value = 27,549 * Factors * SLIGHT. IRREG. EFF. FOOT Description Frontage Depth Front Depth Rate %Adj. Reason Value 190.36 0.00 1.0000 1.0000 0 100 0 CI# 1 RATE CEDAR ST 38311 SqFt 3.50000 100 134,090 190 Actual Front Feet, 0.88 Total Acres Total Est. Land Value = 134,090 Land Value Estimates for Land Table COM1.COM-SEC 13,14,15 JM 09/24/2013 DATA ENTER SMH 06/11/2003 INSPECTED Who When What Level Rolling Low High Landscaped Swamp Wooded Pond Waterfront Ravine Wetland Flood Plain X Topography of Site Dirt Road Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer Electric Gas Curb Street Lights Standard Utilities Underground Utils. X X X X X X Public Improvements Vacant Improved X The Equalizer. Copyright (c) 1999 - 2009. Licensed To: Township of Delhi Charter, County of Ingham, Michigan 12/02 ATM MACHINE REMOVED FROM ASSESSMENT. EXEMPT PERSONAL PROPERTY. LOSS AND LOSSES OF $13,200 FOR 2003 - SH Split on 01/19/2001 from 33-25-05-15-279-015; into 15-279-016, 15-279-017, & 15-279-018 Comments/Influences COM AT E1/4 COR SEC 15, TH N0°39'36"W 75.60 FT TO FORMER C/L CEDAR ST, TH N51°33'46"W ON C/L 384.33 FT, TH S38°26'14"W 47 FT TO POB, TH S38°26'14"W 154.17 FT, TH S01°01'42"E 53.60 FT, TH N51°33'46"W 222.06 FT, TH N38°26'14"E 200.55 FT TO SW'LY R/W LN, TH S51°33'46"E ON R/W 170.62 FT, TH CON'T ON R/W S0°39'36"E 6.44 FT, TH S51°33'46"E ON R/W 13.30 FT TO POB, SEC 15 T3NR2W 0.876 AC M/L (SPLIT FOR 2001: 15-279-015 SPLIT INTO -016, -017 & -018) Tax Description HUNTINGTON NATIONAL BANK PO BOX 182334 COLUMBUS OH 43218 Taxpayer's Name/Address HUNTINGTON NATIONAL BANK CORPORATE REAL ESTATE PO BOX 182334 COLUMBUS OH 43218 Owner's Name/Address 2285 CEDAR STREET Property Address 2025 Est TCV 631,547 TCV/TFA: 192.54 COMPLETED PE13-051 04/24/2013 ELECTRICAL MAP #: 15-11-01-A CLOSED PE16-256 06/30/2016 ELECTRICAL P.R.E. 0% NO INSP NE PSESCW18-021 08/14/2018 SESC WAIVER School: HOLT PUBLIC SCHOOLS Status Number Date Building Permit(s) Zoning: C-2 (* Class: COMMERCIAL-IMPROVE 100.0 DEED 2882-231 03-ARM'S LENGTH WD 01/11/2001 371,000 CITIZENS BANK HANKS, STEVE W. 100.0 OTHER 03-ARM'S LENGTH OTH 04/12/2013 0 FIRST MERIT BANK, NA CITIZENS BANK Prcnt. Trans. Verified By Liber & Page Terms of Sale Inst. Type Sale Date Sale Price Grantee Grantor 06/25/2025 Exhibit A
Page 7
Bsmnt Insul. Thickness (40) Exterior Wall: (39) Miscellaneous: (14) Roof Cover: (13) Roof Structure: Slope=0 Incandescent Fluorescent Mercury Sodium Vapor Transformer Flex Conduit Rigid Conduit Armored Cable Non-Metalic Bus Duct Few Average Many Unfinished Typical Few Average Many Unfinished Typical Fixtures: Outlets: (11) Electric and Lighting: Hand Fired Boiler Coal Stoker Gas Oil (10) Heating and Cooling: (9) Sprinklers: Urinals Wash Bowls Water Heaters Wash Fountains Water Softeners Total Fixtures 3-Piece Baths 2-Piece Baths Shower Stalls Toilets Few None Average Typical Many Above Ave. (8) Plumbing: (7) Interior: (6) Ceiling: (5) Floor Cover: (4) Floor Structure: (3) Frame: Block Brick/Stone Poured Conc. X Footings (2) Foundation: (1) Excavation/Site Prep: <<<<< Calculator Cost Computations >>>>> Class: C Quality: Average Stories: 1 Story Height: 11 Perimeter: 233 Overall Building Height: 10 Base Rate for Upper Floors = 215.94 (10) Heating system: Zoned A.C. Warm & Cooled Air Cost/SqFt: 43.62 100% Adjusted Square Foot Cost for Upper Floors = 259.56 Total Floor Area: 3,280 Base Cost New of Upper Floors = 851,357 3,196 Sq.Ft. of Sprinklers @ 6.37, Cost New = 20,359 Reproduction/Replacement Cost = 871,716 Eff.Age:21 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 62 /100/100/100/62.0 Total Depreciated Cost = 540,464 Local Cost Items Rate Quantity/Area %Good Depr.Cost CANOPY GOOD 20.00 1232 62 15,277 DRIVE IN WINDOW 6500.00 1 62 4,030 NIGHT DEPOSIT 7500.00 1 62 4,650 MONEY VAULT PER SQFT 98.00 80 62 4,861 RECORD VAULT PER SF 40.00 80 62 1,984 BANK MONEY TUBES 13000.00 2 62 16,120 ECF (COM - BANKING) 0.800 => TCV of Bldg: 1 = 469,908 Replacement Cost/Floor Area= 280.07 Est. TCV/Floor Area= 143.26 ** ** Calculator Cost Data ** ** Quality: Average Heat#1: Zoned A.C. Warm & Cooled Air 100% Heat#2: Zoned A.C. Warm & Cooled Air 0% Ave. SqFt/Story: 3280 Ave. Perimeter: 233 Has Elevators: *** Basement Info *** Area: Perimeter: Type: Heat: Hot Water, Radiant Floor * Mezzanine Info * Area #1: Type #1: Area #2: Type #2: * Sprinkler Info * Area: 3196 Type: Average Low X Ave. Above Ave. High Construction Cost Comments: Overall Bldg Height 10 Year Built Remodeled 2001 Depr. Table : 2.25% Effective Age : 21 Physical %Good: 62 Func. %Good : 100 Economic %Good: 100 Class: C Floor Area: 3,280 Gross Bldg Area: 3,280 Stories Above Grd: 1 Average Sty Hght : 11 Bsmnt Wall Hght Desc. of Bldg/Section: Calculator Occupancy: Banks - Branch *** Information herein deemed reliable but not guaranteed*** Commercial/Industrial Building/Section 1 of 1 Printed on Parcel Number: 33-25-05-15-279-017 06/25/2025
Page 8
*** Information herein deemed reliable but not guaranteed*** Parcel Number: 33-25-05-15-279-017, Commercial/Industrial Building 1 Printed on 06/25/2025
Page 9
Valuation Report DB: Delhitwp2025 06/25/2025 01:49 PM 2025 Assessed MBOR S.E.V. Capped ->Taxable<- PRE/MBT 0 -7,200 0 0 8,755 0 2025 New Eq. Adjustment Loss Additions Tax Adjustment Losses 323,000 323,000 323,000 282,442 3.10 2024 Assessed MBOR S.E.V. Base for Cap C.P.I. Est. TCV/Total Floor Area = 192.54, Most recent sale 04/12/2013 for 0 2025 Est. T.C.V. 33-25-05-15-279-017 = 631,547 Total Estimated True Cash Value of Commercial/Industrial Buildings = 469,908 Replacement Cost/Floor Area= 280.07 Est. TCV/Floor Area= 143.26 ECF (COM - BANKING) 0.800 => TCV of Bldg: 1 = 469,908 BANK MONEY TUBES 13000.00 2 62 16,120 RECORD VAULT PER SF 40.00 80 62 1,984 MONEY VAULT PER SQFT 98.00 80 62 4,861 NIGHT DEPOSIT 7500.00 1 62 4,650 DRIVE IN WINDOW 6500.00 1 62 4,030 CANOPY GOOD 20.00 1232 62 15,277 Local Cost Items Rate Quantity/Area %Good Depr.Cost Total Depreciated Cost = 540,464 Eff.Age:21 Phy.%Good/Abnr.Phy./Func./Econ./Overall %Good: 62 /100/100/100/62.0 Reproduction/Replacement Cost = 871,716 3,196 Sq.Ft. of Sprinklers @ 6.37, Cost New = 20,359 Total Floor Area: 3,280 Base Cost New of Upper Floors = 851,357 Adjusted Square Foot Cost for Upper Floors = 259.56 (10) Heating system: Zoned A.C. Warm & Cooled Air Cost/SqFt: 43.62 100% Base Rate for Upper Floors = 215.94 Overall Building Height: 10 Stories: 1 Story Height: 11 Perimeter: 233 Class: C Quality: Average <<<<< Calculator Cost Computations >>>>> Costs are taken from the Banks - Branch cost schedules. Cost Estimates for Commercial/Industrial Building/Section: 1 Built 2001 Total Estimated Land Improvements True Cash Value = 27,549 6X10 SIGN DBLE ILLUM 1.00 6334 100 6,334 Description Rate Size % Good Cash Value Ad-Hoc Unit-In-Place Items ASPHALT >7,000 SF 1.69 10600 55 100 9,853 SODIUM LIGHT FIXTURE 1,000.00 4 67 100 2,680 Description Rate Size % Good Arch Mult Cash Value Commercial Local Cost Land Improvements LITE/SIGN POLE LN FT 65.00 95 66 4,075 Description Rate Size % Good Cash Value Unit in Place Item(s) D/W/P: 4in Concrete 7.31 955 66 4,607 Description Rate Size % Good Cash Value Land Improvement Cost Estimates 190 Actual Front Feet, 0.88 Total Acres Total Est. Land Value = 134,090 CI# 1 RATE CEDAR ST 38311 SqFt 3.50000 100 134,090 190.36 0.00 1.0000 1.0000 0 100 0 Description Frontage Depth Front Depth Rate %Adj. Reason Value * Factors * SLIGHT. IRREG. EFF. FOOT Land Value Estimates for Land Table COM1.COM-SEC 13,14,15 Map #: 15-11-01-A DELHI CHARTER TOWNSHIP HOLT, MI 48842 Property Class: 201 2285 CEDAR STREET 33-25-05-15-279-017 2025 Est. T.C.V. HUNTINGTON NATIONAL BANK
Page 10
Valuation Report DB: Delhitwp2025 06/25/2025 01:49 PM 315,800 315,800 315,800 291,197 291,197 0 Parcel Number: 33-25-05-15-279-017 Page: 2