25-002678.pdf
Jim Martin, Petitioner V Township Of Chikaming, Respondent · 25-002678-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED JUL 2 42025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jim Martin MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-002678 Township Of Chikaming, Respondent(s) MOTION FOR RECONSIDERATION 1. | wish this Trib unal to reconsider me Twas dsissal of our appeat because we fated o protest he assessment o Respondents March Board of Review, _ 2. Good cause exists to grant reconsideration because: | request reconsideralion as we have no record of receiving the valuation in time lo appeal the valuation al the March mesting. As new part ime Michigan residents, we get mal at two localions and our Michigan mail location stopped retaining our mail sometime after we returned to Kansas. During our first year of ownership, we were unaware of when to expect notice of valuation and when to protest. The facts behind or appeal are in the record and significant as we purchased our home slightly over a year ago for around $480,000 and the valuation came back at around $620,000. Thank you. 3. l ask this Tribunal to grant my request for reconsideration. Party/Representative (sign here) Jim Martin [Print/type name of person signing] | certify that on this date | served a copy of this Motion, and any additional documentation, on the opposing party or their representative. ~¢ July 15, 2025 / )/ A /
Page 2
STATE OF MICHIGAN
GRETCHEN WHITMER
GOVERNOR
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
LANSING
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.
submit this document, you may be held in default.’
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
Section 1: Petitioner’s Contact Information
First Name
M.L
Last Name/Company Name
Jim
Martin
Mailing Address (No., Street, P.O. Box or Rural Route)
1800 SW Westwood Dr
City or Town
State
ZIP Code
Topeka
Ks
66604
Telephone Number 7856400708
jadmsim@aol.com
E-mail Address {do not enter unless you want MTT to send all correspondence via e-mail)
Section 2: Petitioner’s Attorney/Autho rized Representative’s Contact Information
1}
First Name
ME
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
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you | [7] ves*
[J No**
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
1
**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted,
8800 Blackhawk Rd
Property Address (No., Street, City, ST, ZIP}
[if multiple, list first property’s address]
MARLON
{. BROWN, DPA
DIRECTORPage 3
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) True Cash and Taxable Value O Poverty Exemption [J Taxable Value Only (calculation) []] Disabled Veterans Exemption [J Uncapping of Taxable Value [1 Eligible Manufacturing Personal Property (ESA) [7] Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal We just received our 2025 tax notice valuing our Michigan home at $623,800. This is considerably higher than the true value. It is also much higher than its assessed value last year. We purchased our home "as is" in the spring of 2024 for $475,777. The attached closing statement shows $495,000-$12,500-$6,923=$475,777. This was an arm's length transaction and reflected the condition of the house and considerable deferred maintenance. In 2024, we did put in a partial grass lawn (no underground sprinklers), new carpet and made other needed immediate repairs. We continue chipping away at the list of needed repairs. We called the township when we got our 2024 tax bill to inform them we were not full-time residents like the sellers and we expected a modest tax and valuation increase. But this increase in valuation is not accurate and is burdensome. | don’t know the precise FMV of our home today. in my estimate below | increased our purchase price by 5%. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? [I] Yes No If Yes, check which BOR you attended AND attach the BOR decision: |] March [] July [] December if No, check the applicable reason(s): IN| Not required to attend Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) J Appealing within 35 days of State Tax Commission Order
Page 4
STATE OF MICHIGAN
GRETGHEN 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.
Parcel Identification Number:
11-07-1500-0011-00-7
Classification of Property:
R
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as LL
Value) as established by the BOR:
$311,900
Current Taxable Value as established by the BOR:
$311,900
What do you believe is the fair market value (also known as True Cash Value)?
$499,356
Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
|
$249,678
|
if you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
NA
Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal*
Parcel Identification Number:
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}
ml
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
If improved property, how is the property currently being used?
improved property, for what use was the property designed?Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON L. 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? 0 ves No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O ves 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 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 wilt 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 205.762) and the State Equalized Value or Taxable Value in contention js: 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 contention is $100,000.01 or greater the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Sig nature *Required Petitioner or Attorney/Authorized Representative’s Signature: Clon Wastin v Ist
Page 6
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jim Martin, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION \ MTT Docket No. 25-002678 Township Of Chikaming, Respondent. ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that: Petitioner failed to protest the assessment to Respondent's March Board of Review, as required by MCL 205.735a. Therefore, IT IS ORDERED that the case is DISMISSED. This order resolves all pending issues and closes the case. APPEAL RIGHTS If you disagree with the final decision in this case, you may file a motion for reconsideration with the Tribunal or a claim of appeal with the Michigan Court of Appeals. | A motion for reconsideration must be filed with the Tribunal with the required filing fee | within 21 days from the date of entry of the final decision. Because the final decision closes the case, the motion cannot be filed through the Tribunal's web-based e-filing | system; it must be filed by mail or personal service. The fee for the filing of such | motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, uniess | the Small Claims decision relates to the valuation of property and the property had a : principal residence exemption of at least 50% at the time the petition was filed or the decision relates to the grant or denial of a poverty or disabled veterans exemption and, | if so, there is no filing fee. You are required to serve a copy of the motion on the opposing party by mail or personal service or by email if the opposing party agrees to
Page 7
MTT Docket No. 25-002678 Page 2 of 2 the claim is filed more than 21 days after the entry of the final decision, it is an “appeal by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the record on appeal. There is no certification fee. i ; FL pp (RAE WA Patricia L. Halm, Tribunal Chair By: Entered: July 9, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
Page 8
American Land Title Association ALTA Settlement Statement — Buyer Adopted 05-01-2015 File No.: 1007773 First American Title insurance Company Printed: 05/01/2024, 12:27 PM Officer/Escrow Officer: St. Joseph Team/TR Settlement Location: 500 Renaissance Drive, Suite 103A, St. Joseph, M149085 500 Renaissance Drive, Suite 103A St. Joseph, M1 49085 Phone: (269)983-7777 Fax: (877)534-0064 final Settlement Statement | First American Title" Property Address: 8800 Blackhawk Or, #11, Lakeside, M1 49116 Buyer: The Revocable Inter Vivos Trust of James A, Martin; The Revocable Inter Vivos Trust of Sandra L. Martin Seller: The Larry Brian Feldman Living Trust Lender: Settlement Date: 05/03/2024 Jpisbursement Date: 05/03/2024 ; Buyer Description . ; Debit: Credit Financial Sale Price 495,000.00 Deposit: Receipt No. 282667781 on 03/21/2024 by James A Martin 14,850.00 Prorations/Adjustments Association Dues 05/03/24 through 12/31/24 @$1,300.00/yr 863.11 City/Town Taxes 01/01/24 to 05/03/24 @$2,089.97/yr 702.37 County Taxes 01/01/24 to 05/03/24 @$697.37/yr 234.36 Buyer credit - roof replacement 12,500.00 Buyer credit - air conditioner replacement 6,923.00 Title Charges & Escrow / Settlement Charges Processing Fee to First American Title Insurance Company 175.00 Recording Processing Fee - Escrow to First American Title Insurance Company 50.00 Settlement/Closing Fee to First American Title Insurance Company 187.50 Government Recording and Transfer Charges Record Deed to Register of Deeds 30.00 Deed Tax Certification to Register of Deeds 5.00 Miscellaneous Statement Fee to Year Round LLC 50.00 Meter Deposit to Chikaming Township Utilities 50.00
Page 9
These documents are the official request for reconsideration of our property valuation appeal for 2025 in Chikaming township. Jim Martin
Page 10
900 50 LWetisesd Di. Tp &z ASI Retail U.S. POSTAGE PAID FCM LETTER TOPEKA, KS 66604 = JUL 18, 2025 HT 48908 $1 07 RDC 99 S030 4E503339-3 Pu Wh Ah gir Tax T7sbutal Gl] WwW, O#twa sw Lang) "T yp90g