Benson.pdf
Patricia A Benson, Petitioner V City Of Farmington, Respondent · 24-004064-TT
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Page 1
RECEIVED
0CT 30 2024
STATE OF MICHIGAN
N
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY APEGHHEAN TARRY! Bown, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL PETITION FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
Do not use this form to appeai 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 defauit.
Section 1: Petitioner's Contact information
Wibrrcrer
enso |
"BERS
Mailing Address (No., Street, P.O. Box
or Rural Route)
ONS
5
hdewgasse
LN
City
ar Town
State /
ZIP Cade
En atan
wy | q3.36
firs)
Ly I) Y= ; 2/0
Fax MAT)
E-mail Address {do not enter uniess you want MTT to send all correspondence via e-maii)
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
M.h
Last Name
AM
Firm Name (if any}
Address (No., Street, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Teiephone Number
Fax Number
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail}
Section 3: Subject Property information
How many
If you are Ee more than ong
parcel, are they contiguous or adjoining?
parcels are you
0 Yes*
7 No
VaPage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check all that apply)
[O True Cash and Taxable Value
[1 Poverty Exemption
[J] Taxable Value Only (calculation)
{pitted Veterans Exemption
7
a Uncapping of Taxable Value
[1 Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[0 Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
TARE epem<ntd
on ara es Spree a
= di=d fed
Vere,
Section 6: Jurisdictional Issues
Year(s} you are appealing:
Did you protest the assessment at a Board of Review (BOR)? a Yes p= No
If Yes, check which BOR you attended AND attach the BOR decision: [ml] March
O July
[i] December
If
No, check the applicable reason(s):
al Not required to attend
Assessment Change Notice was not received by Petitioner
[mn] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5}
O Appealing within 35 days of State Tax Commission OrderPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information suse te multipte parcel form for additional, contiguous parcels.
EE 2650-010
Classification of Property:
is]
Ferg
{check one)
Agricultural
Commercial
Industrial
Timber-Cutover
Developmental
Utility
(check one)
AY
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
5G, LO
Current Taxable‘Valie as estabiished by the BOR:
LO, LO
What do you believe is the fairfnarket value (also known as True Cash Value)?
Multiply the True Cash Value hy .5 andlenter CELT Ya of Assessed Value.
Feu
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information *Qnly the MI Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identificatiqn
Number:
j
ET
— 27) = A= w/b DD
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
Br
Commercial
Industrial eg
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
(check ane)
O
Agricultural
Commercial
Industrial Rogge
Timber-Cutover
Developmental
Utility
(check one)
If 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 |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at ieast 50% as of the date of the filing of this petition? Ove De JN A100] Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? es [1 No If you answered yes to either or both of the above questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Vaiue in contention. If you are 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 heing 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 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 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Fiting Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Vaiue or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *required Petre or A neyMulhorized Representative’s Signature: Vf 1% Cy A ~Alyerizay Ist
Page 5
Mictign Deparimont of Treasury, THIS IS NOT A TAX BILL 1.-4400 Notice of Assessment, Taxable Valuation, and Property Classification “This form is issued under the authority of PA. 206 of 1893, Sec. 211.24 (¢) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. FROM: CITY OF FARMINGTON PARCEL IDENTIFICATION * MICHEAL R. LOHMEIER, ASSESSOR PARCEL NUMBER: 20-23-26-376-010 23600 LIBERTY STREET FARMINGTON Mi 48335 PROPERTY ADDRESS: 30757 SHIAWASSEE RD APT 17A FARMINGTON, MI 48336-4371 PRINCIPAL RESIDENCE EXEMPTION OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: BENSON, PARTICIA ANN 30757 SHIAWASSEE RD APT 17A 7% Exempt As Homeowners Principal Residence’: 100.00% % Exempt As "Qualified Agricultural Property": .00% FARMINGTON Mi 48336-4371 % Exempt As "MBT Industrial Personal: 00% % Exempt As "MBT Commercial Personal": .00% Exempt As "Qualified Forest Property": 0 Yes No Exempt As "Development Property": [1 Yes No LEGAL DESCRIPTION: TIN, ROE, SEC 26 OAKLAND COUNTY CONDOMINIUM PLAN NO 92 VERSAILLES PLACE BLDG A, APT 17 L 5900 P 533 ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 407 (RESIDENTIAL CONDOMINIUMS) PRIOR YEAR'S CLASSIFICATION: 407 (RESIDENTIAL CONDOMINIUMS) The change in taxable value will increase/decrease your tax bill for the 2024 PRIOR AMOUNT SRE AMOUNT SHANGE FROM year by approximately: == $44 YEAR: 2023 YEAR: 2024 CURRENT YEAR 1. TAXABLE VALUE: 19,920 20,910 990 2. ASSESSED VALUE: 51,520 58,440 6.920 3, TENTATIVE EQUALIZATION FAGTOR: 1.000 = 4. STATE EQUALIZED VALUE (SEV): 51,520 58,440 6,920 5. There WAS or WAS NOT a transfer of ownership on this property in 2023: WAS NOT 6. Assessor Change Reason(s): Market Adjustment The 2024 inflation Rate Multiplier is: 1.05 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Oakland County Equalization (24B)858-0776 or (248)858-0773 equal@oakgov.com March Board of Review Appeal Information:
Page 6
Guidance regarding Form 1019, Notice of Assessment, Taxable Valuation, and Property Classification Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in your taxes. The change in your tax bill is estimated above Line 1. State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value will be the same as your 2024 State Equalized Value. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2023, your 2024 Taxable Value is calculated by multiplying your 2023 Taxable Value by 1.05 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease your Taxable Value. Your 2024 Taxable Value cannot be higher than your 2024 State Equalized Value. The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form will be provided at the local unit at the time of the scheduled appointment. The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review. The denial of an exemption from the local school operating tax for a "homeowner's principal residence” may be appealed to the Michigan Tax Tribunal by the filing of a petition within 35 days of issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/ taxtrib. Filing a protest with the Board of Review is necessary to protect your right to further appeal valuation and exemption disputes to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or Developmental Real may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31. Commercial Personal, Industrial Personal, or Utility Personal Property may be appealed to the regular March Board of Review or to the Michigan Tax Tribunal by filing a petition by May 31 if a personal property statement was filed with the local unit prior to the commencement of the Board of Review as provided by MCL 211.19, except as otherwise provided by MCL 211.9m, 211.9n and 211.90. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. To claim a PRE, complete the “Principal Residence Exemption Affidavit” (Form 2368) and file it with your township or city of the year of the claim. A valid affidavit filed on or before June 1 allows an owner to receive a PRE on the current year summer and winter tax levy and subsequent tax levies so long as it remains the owner's principal residence. A valid affidavit filed after June 1 and on or before November 1 allows an owner to receive a PRE on the current winter tax levy and subsequent tax levies so long as it remains the owner's principal residence.
Page 7
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