Borenstein.pdf
William B Borenstein, Petitioner V Township Of West Bloomfield, Respondent · 25-002627-TT
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Page 1
RECEIVED
JUN 08 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
FCHEN
WHT
AG
DIRECTOR
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) 279, 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
First Name
ME
Last Name/Company Name
William
B
Borenstein
Mailing Address (No., Street, P.O. Box or Rural Route)
5269 Simpson Lake Road
City or Town
State
ZIP Code
West Bloomfield
MI
48323
Telephone Number 31 39388976
E-mail Address (do not enter unless you want MTT to send alf correspondence via e-mait)
billborenstein1@aol.com
Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information
First Name
M.I.
tast Name
William
B
Borenstein
Firm Name (if any}
Mailing Address {No., Street, P.O. Box or Rural Route)
5269 Simpson Lake Road
City or Town
State
ZIP Code
West Bloomfield
MI
48323
Telephone Number 3139388976
Email Address (do not enter unless you want MTT to send all correspondence via email)
billborenstein1@aol.com
Section 3: Subject Property Information
How many
if you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you | [] yves*
No**
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
1
**If ho, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted.
Property Address (No., Street, City, ST, ZIP)
[if multiple, list first property's address)
5269 Simpson Lake RoadPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: issues Being Appealed (check all that apply) [A True Cash and Taxable Value J Poverty Exemption Taxable Value Only (calculation) [J Disabled Veterans Exemption Uncapping of Taxable Value [0 Eligible Manufacturing Personal Property (ESA) O 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 I purchased this property in April of 2024. | fully understand the initial assessment cap would be reviewed. | appealed the tax assessment in March of 2025 with support documentation and was denied on March 18, 2025 I believe the taxable value to be higher than other recently sold condos in our development based on current comp sales. | clearly believe | overpaid and the "cash value of the home [based on square footage and current cash price a onslshould be around $347,500 or assessed value at $173,750.00 vs the Township assessed value of 204,960.00 Examples: 5272 Simpson Lake 11/26/24 $365K 2,835 sq ft 5249 Simpson Lake, 6/11/24 $370K 2,057 Sq Ft I should be at $105 psf, Our total square footage is 3312. Above ground is only 1,676 sq ft.. That should put us ata cash value of $347,500 Appreciate your time and consideration. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? Yes [Hl] No If Yes, check which BOR you attended AND attach the BOR decision: [4 March [] July [] December If No, check the applicable reason(s): Not required to attend [I] Assessment Change Notice was not received by Petitioner J 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
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information use the muitiple parcel form for additional, contiguous parcels.
Parcel identification Number:
X-18-23-451-165
Classification of Property:
Real
Personal
(check one)
[H]
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$204,960
Current Taxable Value as established by the BOR:
$204,960
What do you believe is the fair market value {also known as True Cash Value)?
$347,500.00
Multiply the True Cash Value by .§ and enter here. This is your contention of Assessed Value.
$173,750
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
N/A
Section 8: Classification Information *only the Mi Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number:
N/A
Current Classification of Property as established by Board of Review:
Real
Personal
(check one}
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
{check one)
=!
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Ifimproved 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 I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes [] No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [} Yes 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 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 $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. 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 $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 Taxablgalue in contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition m fe fed Signature “required 1 vy / a Petitioner or Attorney/Authorized Representative’s Signature: Wi . i illiam B Borenstein Isl
Page 5
** Notice of March Board of Review Decision ** FROM CHARTER TOWNSHIP OF WEST BI.OOMFIELD (248) 451-4850 3/18/2025 BOARD OF REVIEW 4550 WALNUT LAKE ROAD WEST BLOOMFIELD, M148323 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: BORENSTEIN, WILLIAM PROPERTY 5269 SIMPSON LAKE IDENTIFICATION: WEST BLOOMFIELD MI 48323 X -18-23-451-165 SCHOOL DISTRICT: WEST BLOOMFIELD SCHOOL DIST. PROPERTY ADDRESS: 5269 SIMPSON LAKE THIS PROPERTY IS CLASSIFIED AS 407 (RESIDENTIAL CONDOMINIUMS) PRIOR YEAR'S CLASSIFICATION iF DIFFERENT: HOMESTEAD PERCENT: 100% The Board of Review has examined your 2025 Assessed Value and/or Capped Value and has made the following decision. PETITION NUMBER: 123 DATE: 03/11/2025 CHANGE REASON: Assessment Determined to be Ac FROM To CHANGE 1. ASSESSED VALUE: 204.960 204.960 Q 12. CAPPED VALUE: 97,322 97,322 Q 3. TAXABLE VALUE: 204,960 204,960 0 4. TENTATIVE EQUALIZATION FACTOR: 1.000 5. STATE EQUALIZED VALUE: 204,960 | 204,960 | 0 8. There WAS/WAS NOT a transfer of ownership on this property in 2024: WAS If there was a transfer of ownership on your property in 2024, your 2025 Taxable Value will be the same as your 2025 State Equalized Value. If there was not a transfer of ownership on your property in 2024, the Capped Value Formula is used. The 2025 Capped Value Formula is the 2024 Taxable Value, minus Losses, increased by the Inflation Rate Multiplier of 1.031 plus Additions. Taxable Value is the lower of Assessed Value or Capped Value. Your taxes are levied on the Taxable Value. Further appeal of valuation may be made to the Michigan Tax Tribunal by May 31, 2025 for commercial real, industrial real, developmental real, commercial personal, industrial personal, and utility personal property. The final date for further appeal to
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US POSTAGE AND FEES PAID [J easypost = De 48323 C5539436 0.5 LB ZONE 2 0901000019881 wa =: Commercial USPS PRIORITY MAIL WILLIAM AND SHAWN BORENSTEIN 5269 SIMPSON LAKE RD 0003 WEST BLOOMFIELD MI 48323-3439 B060 SHIP TO: MICHOGAN TAX TRIBUNAL yx: PO BOX 30232 feet LANSING MI 48909-7732 USPS TRACKING # IATRTARRR 9405 5361 0619 3288 4223 34 i