Hazen.pdf
Mark R Hazen, Petitioner V City Of Frankenmuth, Respondent · 26-000513-TT
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GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RECEIVED MAR 1 6 2026 MICHIGAN TAX TRIBUNAL MARLON 1. BROWN, DPA DIRECTOR LANSING 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 First Name M1. Last Name/Company Name Mark R Hazen Mailing Address (No., Street, P.O. Box or Rural Route) 1130 S Pine St City or Town State ZIP Code Frankenmuth Mi 48734 Telephone Mm (989)295-8777 Emait Address (do not enter unless you want MTT to send ali correspondence via email) Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First 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 MTT to send all correspondence via email) Section 3: Subject Property Information use the multiple parcel form for additional, contiguous parcels. How many parcels are you if you are appealing more than one parcel, are they contiguous or adjoining? appealing? Yes* No** 1 **If No, you must file separate appeals for each parcel Property Address (No., Street) 1130 S Pine St
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON i. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Check which of the following you are appealing (check alt that apply)
True Cash and Taxable Value
[J Taxable Value Only (calculation)
[71 uncapping of Taxable Value
Section 5: Explain the Reason for this Appeal
My wife and 1 purchased 1130 S. Pine St. Frankenmulh, Mi 48734 on November 13, 2025 for $360,000. The home was an MLS and Zillaw isting by real estate agent Coleen
Hetzner of Century21 for over three weeks (approximately 24 days). The Frankenmuth housing market was highty competitive at the time of the sale. My wife and 1 had lost out
on the purchase of multiple other homes in Frankenmuth before securing this one. We purchased the home al a higher price than we desired in order to not lose out on another
sale. This overvaluation is not unusual in highly competitive markets where there is limited inventory and high demand. New employment necessitated the move to Frankenmuth.
As
| was reviewing my Tax Assessment,
| noticed that the Taxable Value and Stale Equalized Value had assessed the value of my home at an even higher rate than the true
cash value established by the November sale, We purchased Ine home at $360,000. The Taxable Value and SEV was sel at $203,900, thereby establishing the valua of our
home at $407,800. My wife and 1 are confident that we could not sell the home at the level of the Taxable valuation. As we anticipate that the property tax wil increase annually,
we desire that the appropriate baseline be established by the true cash value.
The home was not sold under any duress. My wife and
| have no prior, of ongoing relationship vith either the tisting agent or the prior home owners. There were no special
considerations or benefits received from the purchase of this properly. As stated above, it was an active public listing.
While the home is listed as a 3-bedroom home, the prior owners “improvements”
on the home have functionally tuned the home into a 2-bedroom home, thereby limiting the
poo! of potential buyers and further diminishing its value from other similar sized homes in the neighborhood.
Mo improvements have been made on the home since the date of purchase to the present,
We are submitting this petition because the taxable value placed on our home is inflated from the true cash value. We would like the correction to be made.
Section 6: Jurisdictional Issues
Did you protest the assessment at a Board of Review (BOR)? [A Yes
[i] No
#f Yes, check which BOR you attended:
March
1 July
[WH] December
If No, please check the applicable reason(s):
|} Not required to attend
[I] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)
Appealing within 35 days of State Tax Commission Order
Appealing within 35 days of receipt of Notice of Uncapping
[3 other
If you checked “other” above, explain:Page 3
Pry a
bi]
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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 ruse the multiple parcel form for additional, contiguous parcels.
Parcel Number:
2 303-11-6-34-0313-000
Classification of Property:
Real]
Personal [1 (check one)
Agricultural [J
Commercial LI
Industriai {1
Residential
Timber-Cutover [J
Developmental £1
Utility {] (check one)
Assessed Value (also known as State Equalized Value) established | Taxable Value established by the Board of Review:
by the Board of Review: 203,900
203,900
What do you believe is the fair market value {also known as true cash value)?
360,000
What do you believe is the assessed value? (multiply true cash
What do you believe is the taxable value? (cannot exceed
value by .5)
1 80,000
assessed value) 180,000
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?
Yes
[] 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 Residence Exemption of at least 50% as of the date of the filing of this petition for ali 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 Value or Taxable Value in dispute wilt 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 $1,000.00
If your properly is residential property (see MCL 205.762) 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
$Over $500,000.00
$300.00
If the property is NOT residential property {see MCL 205.762) and
the State Equalized Value or Taxable Value in contention is:
Filing Fee is:
$100,000.00 and under
$250.00
* Plus $25.00 for each additional parcel, as indicated above.
if the property is
NOT residential property and the State Equalized Value or Taxable Value in dispute is $100,000.01 or greater the
appeal does not qualify for Smal Claims. Therefore, an Entire Tribunal petition must be filed.
Signature ‘required
Petitioner or Attorney/Authorized Representative’s Signature:
ade. thon ee Mark R. HazenPage 4
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