Nichols.pdf
Gary Nichols, Patricia Nichols, Petitioners V Township Of Grant, Respondent · 24-003580-TT
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Page 1
JUN 28 2024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR Hea 1 amon 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 MI. Last Name/Company Name Gary and Patricia Nichols Mailing Address (No., Street, P.O. Box or Rural Route) 8075 SW 83rd Terr City or Town State ZIP Code Gainesville FL 32608 Telephone Number Fax Number (352) 603-5722 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Pattikak55@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information 1 First Name M.L Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone 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 appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [] vest [] No* appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check a that appiy) I rue Cash and Taxable Value [I Poverty Exemption [7] Taxable Value Only (calculation) [1 Disabled Veterans Exemption [J uUncapping of Taxable Value [1 Eligible Manufacturing Personal Property (ESA) [0 Exemption from Taxation (other than the denial ofa [3 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The Assessed Value went from 56,900 in 2023 to 141,800 in 2024. The vacant lotis .16 acre and is non-buildable. We did not file a protest with the Board of Review because we were on vacation from 2/24/2024 thru 3/9/2024 and missed the filing mail-in deadline of March 9, 2024. Our first communication with the Assessor was on March 21, 2024. Five additional attempts at communication were made without response from the Assessor. After contacting the Grant Township Supervisor on May 28, 2024, we were told the Assessor left the position on March 31, 2024. Because the Grant Township Assessor did not responded to our requests for an explanation as to why such a dramatic increase, we appeal to the Tribunal. Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 Did you protest the assessmentata Board of Review (BOR)? [Wm] Yes Xo if Yes, check which BOR you attended AND attach the BOR decision: O March O July Oa December 1f No, check the applicable reason(s): Not required to attend 0 Assessment Change Notice was not received by Petitioner [1 Appealing a purported Clericat Error or Mutual Mistake of Fact (if yes, include explanation in Section 5}
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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 parcels.
Parcet Identification Number:
28-06-700-010-00
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industria
Residential
Timber-Cutover
Developmental
Utility
(check one}
Current Assessed Value {also known as — Value) as established by the BOR:
141,800
Current Taxable Value as established by the BOR:
59,745
What do you believe is the fair market value (also known as True Cash Value)?
113,435
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
56,718
Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
3,027
Section 8: Classification information *oniy the Mi Dep't of Treasury may appeal this issue to the Tribunal
Parcel Identification Number:
Current Classification of Properly as established hy Board of Review:
Real
Personat
(check one)
[m]
a
Agricuiturai
Commercial
Industrial
Residential
Timber-Cutover
Devetopmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
fimproved property, how is the property currently being used?
Ifimproved property, for what use was the property designed?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING Fee Information DIRECTOR a Yes N No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? (] Yes Bre Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? If you answered yes to either or both of the above questions, you are not required to pay any filing fees. $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,01 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 $Over $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: Filing 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 Value or Taxable Value in content appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. The filing fee is based on the greater of the State Equalized Value or Taxable Value 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 00. tion is $100,000.01 or greater the Signature “Required > or Attorney/Authorized Representative’s Signature: Is! : : eho 4
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07 (HEV, 11-23) a —— JE Notice of Assessment, Taxable Valuation, and Property Classification © This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec211.34c, as amended. “This is a mode! assessment notice to be used by the local assessor. FROM PARCEL IDENTIFICATION GRANT TOWNSHIP ASSESSOR PARGEL NUMBER: 28-06-700-010-00 PO BOX 871 BELLAIRE, MI 49615 PROPERTY ADDRESS! 6679 BETSIE RIVER RD INTERLOCHEN, MI 49643 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PRINCIPAL RESIDENCE EXEM PTION rex rer EAUTOFSMIXED ARDC 493 9% Exempt As "Homeowners Principal Residence”: 00% NICHOLS PATRICIA & GARY 9 Exempt As "Qualified Agricultural Property™ .00% 8075 SW B3RD TER " mv. GAINESVILLE, FL 32608-5795 9% Exempt As "MBT Industrial Personal” 00% saprgrp fege pf besggHERIAEfe beg GE 00 9% Exempt As "MBT Commercial Personal”: 00% Exempt As "Qualified Forest Property”. ~~ [| Yes [X] No Exempt As "Development Property": [Yes [X No LEGAL DESCRIPTION: 6679 BETSIE RIVER RD. LOT 10 & 1/4 INT IN LOT 5, SHORNA SUB #1 ACCORDING TO MCL 211.34c THIS PROPERTY iS CLASSIFIED AS: 401 (RESIDENTIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 401 (RESIDENTIAL-IMPROVED) PRIOR A NT TentATVe AMOUNT o YEAR TO EAR: 2024 CURRENT YEAR 1. TAXABLE VALUE: 56,900 59,745 2,845 2. ASSESSED VALUE: 56,900 141,800 84,900 3. TENTATIVE EQUALIZATION FACTOR: 1.000 EE Le 4. STATE EQUALIZED VALUE (SEV). 56,00 141,800 84,900 5. There WAS or WAS NOT a transfer of ownership on this property in2023 WAS NOT 6. Assessor Change Reason(s): "The 2024 1r rate Multiplier is: 105 ~~~ ~~ 77 TT TT Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: Phone: Email Address: 231-676-3033 . The Board of Review will meet at the following dates and times:
Page 6
Tf
16-700-010-00
Jurisdiction:
GRANT TOWNSHIP
Ia
County: GRAND TRAVERSE
Santer
i
L
’
oF
Grantee
|
Sale
Sale
inst.
Terms
of Sale
Liber
THs
i
Price
Date
Type
&
Page
5 RANDY Bg DENISE
R
NICHOLS PATRICIA
&
GARY
90,000f
11/10/2017
{wD
03-ARM'S LENGTH
2017R-18
0
Sor os DENISE
KING RANDY B
§ DENISE R
160]
05/18/2016
[wp
T8-L1F% ESTATE
2016R-16
T NINATR TRUSTEE
DORIOT NINA
R
& KING DENI
100)
02/08/2013
[QC
09-FAMILY
2014R; 0
‘Ope.
i
ce = Address
Clasg: RESIDENTIAL-IMPRO
[Zoning:
Building Permit (s)
Date
ETSIE RIVER
RD
Schodl:
TRAVERSE CITY SCHOOL
DIST.
P.R.E.
0%
ner'y Name/Address
TR]
ZH
H
i
720m PATRISTE
¢ GARY
;
-
!
¥ 83RD TERRACE
:
2024
Est TCV 283,581
‘NESVILLE
pr, 32608
Improved
|X
[Vacant
Land Value Estimates
for Land Table 121.GREEN LAKE
P
Public
* Factors
*
Improvements
Description
Frontage
Depth
Front
Depth
Rate
Description
Dirt Road
GREEN LAKE
76.89
93.00
1.1404
0.8260
4500
3 BETSTE
RT
Gravel Road
BETSIE RIVER
34.27
0.00 2.0921 1.0000
1000
5
SHORWA
orn 20.
LOT
10
&
1/4
INT
IN
|y
Paved Road
111 Actual
Front
Feet,
0.16 Total Acres
Total
L
B
#1
1
eNts/ Tn
venass
Sto
Sewer
W hie
Land Improvement Cost Estimates
pos ©
Description
Rate
© moet
Wood Frame
32.08
e setric
Wood Frame
24.68
oad
Total Estimated Land Improvements
Street Lights
Standard Utilities
Underground Utils.
Topbgraphy
of
Site
Level
Rolling
Low;
High
Landscaped
Swaiip
Wooded
Pond
X
|Watérfront
Ravine
Wetland
Flood Plain
Year
Land
Building
Assessed
!
Value
Value
Value
Who
i When
What
2024
139,300
2,500
141,800
Ere
MRE 10/29/2020 CONSTR.
2023
54,600
2,300
£6,500
pyzig
Cc)
1999
~ 2003.1mrE 10/02/2018 SALE
1
To
?
fi
2
2022
vere OWDship of Grant, County of
[RE 09/21/2015 PROPERTY
|o022
£3,300
2/100
65,499
¥se,
Michigan
i
2021
63,300
2,000
65,300
y
2X]
i
:
i
MATion
herein deemed reliable but not guaranteed
**Page 7
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