Yerman.pdf
Donald W Yerman, Ruth G Yerman, Petitioners V Township Of Highland, Respondent · 26-000372-TT
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RECEIVED MAR 1 0 2026 4ECHIGAN TAX T ’ STATE OF MICHIGAN RIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / UNCAPPING Do not use this form to appeal Classification, Principal Residence Exemption, Qualified Agricultural Exemption, Other Exemptions, Special Assessments, or Non-Property tax disputes. Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e, Board of Review Decision or other notice) with this petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner's Contact Information TENG € Dold ww |X |"TAran™ Mailing Address “Coc P.O. Box or Rural Route} 305 ot 0 et TAT oN 2 MT ZIP Tad "ATE ogy-lo 509 Email Address (do not enter unleas you want MTT to send all correapandence via email) Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information Firat Name ML 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 MYT to send all correspondence via email) Section 3: Subject Property Information *uce the multiple parcel form for additional, contiguous parcels. How many parcels are you 1f you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yos* No** i if No, you must file separate appeals for each parcel Property Address (No., Street) REARS Lard "Weiland | Cadiant FE [TD
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irs, Rr STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR : LANSING DIRECTOR Section 4: Check which of the following you are appealing (heck ai that apply) 3 ‘True Cash and Taxable Value TJ Taxable Value Only (oafoutation) n Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal A aod Claim deed WES Lilet M-14-3025 in error; Which Cased the Lncoepping- Tt was Qui Alain deated ack Jo me on 6ao-9oas Th Was Suppose No he an intent Jo gett Upon death | 1ohich has pot occured. Tam gL: e¢uesting Yat the Layable Uelle be (ein stadea do Hp pPreviws caprd Skttes Udlve @ Mond, Enclased Copres of bolh Quit Aleim deeds Section 6: Jurisdictional Issues Did you protest the assessment at a Board of Review (BOR)? LL ves Ono AP Af Sched ) lo 20 3 . / 2 20 2s If Yes, cheok which BOR you attended: |] March LJ July [| December No, pleasa cheok the applicable reason(s): [m] Not required to attend - 0 Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, Include explanation in Section 6) [=] Appealing within 35 days of State Tex Commission Order ppealing within 36 days of receipt of Notice of Uncapping 1 other Hf you checked “other” above, explain:
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcets.
TEES — 470-022
Classification of Property:
Real[ZT
Personal [J (check one)
Agricuitural [J
Commercial [J
Industrial [J
Residential
Timber-Cutover [1
Oevelopmentat (0
Utility [1 (check one)
Assessed Value (also known as State Equalized Value) established
Taxable Value established by the Board of Review:
by the Hoard of Review:
| 7
5 £0 ,
What do you baelleve Is the fail market value (also known as true cash value)?
1,o00,
‘What do you believe is the asacesed value? (multiply true cash
What do you believe ig
the taxable value? (cannot exceed
value by .5)
)
assessed value)
\
E]
1
a
Fee Information
Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at
issue?
A
ves
|] No
if you answered yes to the above question, you are not required to pay any filing fees.
If the property does not have a Principal Residenoe Exemption of at least 50% as of the date of the filing of this petition for all tax years at
Issue, the filing fee is based on the greater of the State Equalized Value or Taxable Value in dispute.
If you are appealing more than one
parcel, the parcel with the highest State Equalized Vatue or Taxable Value in dispute will be used to determine your filing fee, plus $26.00
will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00
If your property is residential property {see MCL 206.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$125.00
$100,000.01 to $500,000.00
$200.00
$0ver $500,000.00
$300.00
Ifthe property is NOT residential property (see MCL 205.762) and
the Stats Equalized Value or Taxable Value in contention is:
Filing Fee la:
$100,000.00 and under
$260.00
* Pius $25.00 for each additional parcel, as indicated above.
If the property is
NOT residential property and the State Equatized Value or Taxable Value in dispute is $100,000.01 or greater the
appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed.
Signature *required
NE, Representatives in
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YPage 4
Cop
wichigan Department of Treasury - 2766 (Rev. 03-25)
L-4260
Property Tra nsfer Affidavit
This form s lssuad tinder authority of PA. 415 of 1994. Filing Is mandatory.
This form must be filed whenever real estate or some types of personal property are transferred (even
If you are not
recording a deed), The completed Affidavit must be filed by the new owner with the assessor for the city or township
APR 14.2025
where the property Is located within 45 days of the transfer. The information on this form Is NOT CONFIDENTIAL.
HIGHLAND
1. Street Address of Property
2. County
3. Date of Transfer {or land contract signed)
Ook lovd
4/2025
4, Location of Rea) Estate (Check appropriate flald and enter name in the spece bslow.)
5, Purchase Price of Real Estate
[I] City
Prd Township
[| Village
# / 000 »
8. Seller's (Transferor) Name
poncld W. Yeriant Ruth Grace Yel
7. Properly Identification Number (PIN), If you don’t have a PIN, attach legal description.
8. Buyer's (Transferee) Name and Malling Address H
A I’
f
PIN, This number ranges from 10 to 26 digits. It usually includes hyphens and sometimes includes
li 7
—
|
-
4
cn
-
-
os (Transferee) Telsphone Number
H-1l- 32 - 476-022.
248) 689-5057
Items 10 « 15 are optional. However, by completing them you may avold further correspondance.
10. Type of Transfer, Transfers include, but are not limited fo, deeds, land contracts, transfers involving trusts or wills, carta Jong-term leases and business interest.
See page 2 for list.
1 Land Contract
Il Lease
52 Deed
0 Other (specify)
__
11. Was property purchased from a financial Institution? § 12. Is the transfer between related persons?
13. Amount of Down Payment
|] Yes
X No
O Yes
al No
14. 1 you financed the purchase, did you pay market fate of interest?
15. Amount Financed {Barrowed)
[Tlves
[no
EXEMPTIONS
Certain transfers are exempt from uncapping. If you belleve your transfer qualifies for an exemption, please indicate the type of exemption you're
claiming below. Note that If an exemption is claimed, your assessor may request additional information to support your claim,
Transfer from one spouse to the other spouse,
1 Change in ownership solely to exclude or include a spouse.
Oa Transfer between certain family members “(ses page 2). Describe relationship from each Transferor to each Transferes, attach additional
page if necessary. Seller Name:
Buyer Name:
Relationship of Buyer to Seller:
1 Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires).
I Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease
retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferes, attach additional page if necessary.
Seller Name:
Buyer Name:
Relationship of Buyer to Seiler:
Transfer to affect the foreclosure or forfelture of real property.
! Transfer by redemption from a tax sale.
| Transfer Into a trust where the settior or the settior's spouse conveys property to the trust and Is also tha sole beneficlary of the trust.
Od Transfer resulting from a court order unless the order specifies a monetary payment.
| Transfer creating or ending a joint tenancy If at least ane person is an original owner of the property (or his/her spouse).
OO Transfer to establish or release a security Interest (collateral).
| Transfer of real estate through normal public trading of stock,
il] Transfer between entities under common control or among members of an affiliated grotip,
letters. [tis found on the preperty tax bil and on the assessment notice.
Ch at { es
B
, Ta / iar. 3074 West frePage 5
oe
Michigan Deparment of Treasury - 2766 (Rev. 03-25)
1.-4260
Pr operty Transfer Affidavit
This form Is Issued under authorily of PA. 415 of 1894. Fifing is mandatory,
This form must be filed whenever real eslate or same types of personal property are transferred (even if you are not
recording a deed). The completed Affidavit must bo filed hy tho new owner with tha assessor
for the city or township
where the property is located within 45 days of the transfer. The information on this form is NOT CONFIDENTIAL. [X11 SH
2, County
-
3. Date of
Transfer (or land contact signed)
1. Stree Geant. (o r
Oo Klean
UY PR 0S
4, Location of Real Estate {Check appropriate fleld and enter name in the space below.)
# Firchass Price of Real Estate
ci
Township
Village
COO Lr)
O
v
X
: .
:
6.89 ors (Transferor) Name
rles BT al got
7. Properly identification Number {PIN). if you donihave a pil, aHach Teal descrpiion,
ars She
ge) Name
gang
Mal TAAL, yo
a]
PIN, This number ranges from 10 to 26 digits. it usually Ingludes hyphens and sometimes includes
or Vue
Istiers. Itis found on ihe property fax bilt and on the dssossment notice.
55
yh Log +
5 4 id]
rd
Wr yg 380
“[ 59 U7 b- HD A
EX wer Ra
“Telophone Number
a
10: l ara optional: However, by. completing this youl Fray Teva further Lat Vi
10, Type of Transfer. Transfers indude, but are not {imted Io, deeds, land contracts, transfers involving trusts or wills, iam jong! x Tossss rT] Tiess Tee,
See page 2 for list.
:
LL
[7] Land Contract
[tease
:
eed
Co
[[] other speci) _
11, Was property purchased from a finangiaf
institution? | 12. Is the transfer between related persons?
13, Amount of Down Payment
[Jes
Ete
[ves
[Ge
SR
14.1 you financed the purchase, did you pay markel rate’of Interest?
16, Amount Financed (Borrowed) -
[J ves
Ll: No
-
;
:
‘
Ce
:
EXEMPTIONS
:
i
Certain transfers are exempt from eres ir You bellave your Trantor pve for an
+
exompion. sass indicate We wpe of amon your re
claiming below, Note that If an exemption is claimed, your assessor may request additional information to support your claim.
.
1 ‘Transfer from one spouse to the other spouse,
.
PURE
R
.
.
[| Change In ownership solely to exclude or include a spouse,
O Transfer between ceitaln family members *(see page.2), Describe relationship from each ‘Transferor to each Trahsferes, attach addiional
page if necessary. Seiler Name:
:
;
-—
Buyer Name:
Retationship of Buyer to Seller;
.
O Transfer of that portion of a property subject to: a alte lease or life estate (until the ™ tease or life estate expires).
Transfer between certain family members of that portion of a properly after the expiration or termination of a life estate or life lease
retained by transferor ** (see page 2). Describe refationship from each Transferor to each Transferee, attach additional page if necessary.
Seller Name:
Buyer Name:
Relationship of Buyer to Seller:
i
1 Transfer to effect the foreclosure ar freure of real roan
Transfer by redemption from a tax sale.
| Transfer into a trust where
thie settlor or the settior’s spouse conveys property to the trust and is also the sols beneficlary of the trust.
M Transfer resulting from a cour order unless the order specifies a monetary payment.
nj Transfer creating or ending a joint tenancy if at least one person isan original owner of the property (or his/her spouse).
[I] Transfer to establish of release a security Interest (coliateraf).
Id Transfer of real estate through normal public trading of stock,
[| Transfer between entitles under common control of among members of an ffilated group.
| Transfer resulting from transactions that qualify as a fax free reorganization under Section 368 of the Internal Revenue Cods.Page 6
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