24-003737.pdf
Kevin Dombkowski, Petitioner V City Of Frankfort, Respondent · 24-003737-TT
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Page 1
RECEIVED
0CT 29 204
STATE OF MICHIGAN
MICHIGAN TAX TRIBUNAL
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 24-003737
Section 1: Respondent’s Contact Information
First Name:
M.L:
Last Name/Company Name/Unit of Government:
City of Frankfort
Home Address {No., Street, P.O. Box or Rural Route):
County:
A
PO Box 351
Benzie
City or Town:
State:
ZIP Code:
Frankfort
MI
149635
Telephone Number:
Fax Number:
231-352-7117
E-mail Address (do not enter unless you want MTT to send all correspondence via email):
assessor@cofrankfort.net
n
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Informatio
I
First Name:
ML:
Last Name:
Wyatt
C
Crawford
Firm Name (if any):
Address (No., Street, P.O. Box or Rural Route}:
PO Box 351
City or Town:
State:
ZIP Code:
Frankfort
MI
[49635
Telephone Number:
Fax Number:
231-352-7117
E-mail Address (do not enter unless you want MTT to send all correspondence via email):
assessor@cofrankfort.net
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
Yes
[ml] No
Are the parcels listed by Petitioner contiguous or adjoining?
If not, list which parcels adjoin one another,Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal After careful review of the parcel in question and the information available to me, | have determined that there are indeed errors in the square footage of areas of the property in question. | have made adjustments to the areas of issue and determined a preliminary change in value due to the reduction in area. | will plan on taking these changes to the December Board of Review as well. Section 5: Jurisdictional Issues IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? Yes [i] No If yes, check which BOR Petitioner attended: March Od July [|] December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [I] Yes O No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s) at issue, did it have authority? [0] Yes [I] No If yes, cite the Board's authority. Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? [0] Yes x No if yes, explain Is Petitioner appealing from a State Tax Commission Order? [7 ves J No if so, what is the issue date?
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption ata BOR? |] ves
[I No
If Yes, check which BOR Petitioner attended: (} March
O July
0 December
List the date the BOR denied Petitioner's Poverty Exemption:
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption at a BOR? O Yes
[| No
If Yes, check which BOR Petitioner attended: O March
[| July
[m} December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER 1S APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be:
Real
Personal
(check one)
O
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number:
10-51-010-156-01
Classification of Property:
Real
Personal
{check one}
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Devefopmental
Utility
(check one)
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
431,200
Current Taxable Value as established by the BOR:
349,168
What do you believe is the fair market value (also known as True Cash Value)?
757,000
Multiply the True Cash Value by .§ and enter here. This Is your contention of Assessed Value.
378,500
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
293,861Page 4
REET STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR DIRECTOR LANSING PAPER FILING INSTRUCTIONS FOR ANSWER TO PROPERTY VALUATION/EXEMPTION/CLASSIFICATION APPEAL Follow these instructions for filing a small claims answer. For any questions that are not answered in these instructions, see the Tribunal’s website at www.michigan.gov/taxtrib or contact the Tribunal at 517-335-9760. Mail the completed form to: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, Ml 48906 Section 1: Respondent’s Contact Information: If the respondent is a unit of government, the “Respondent” is not the assessor, the Respondent is the unit of government filing the answer to the petition (i.e. city or township). If the Respondent is not a unit of government, the Respondent is the party or parties (i.e., owners, taxpayers) filing the answer to the petition. Provide the name, address and daytime phone number for the respondent. If there is more than one Respondent, use an additional sheet of paper to provide the name, address and daytime phone number for each Respondent. Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: If Respondent is a unit of government, Respondent must be represented by an attorney or authorized representative to file an answer to the petition. If Respondent is not a unit of government (i.e., taxpayer), Respondent does not have to be represented by an attorney or authorized representative to file an answer to the petition. If Respondent is using an attorney or authorized representative, that attorney or authorized representative must provide all information requested in Section 2 of the Answer Form, If Respondent elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and documents from the Tribunal. IMPORTANT: If the contact information for Respondent, or the attorney or authorized
Page 5
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Are the parcels listed by Petitioner contiguous or adjoining: Indicate whether the parcels appealed are contiguous (i.e., adjoining). If not all parcels are contiguous, list the parcels that are contiguous. Use a separate sheet of paper, if necessary. Section 4: Explain Your Answer to this Appeal: Provide the basis of Respondent's answer to the property tax appeal and any necessary explanation (i.e., “set forth the facts upon which you rely in defense of this matter”). Section 5: Jurisdictional Issues: If Petitioner is appealing the true cash and/or taxable values: Did Petitioner protest the assessment at a Board of Review (BOR): Indicate whether Petitioner protested the assessment(s) to a BOR and, if there was a protest, indicate which BOR (March, July, or December). If there was no protest: Indicate whether the assessment change notice was sent to Petitioner before the March BOR and attach a copy of the Notice of Assessment and proof it was mailed. If the protest was made to a July or December BOR: Indicate the BOR’s authority for taking that action. If either party is alleging that the assessment(s) at issue were the result of a clerical error or mutual mistake of fact: Indicate the specific error or mistake, if any, and how that error or mistake resulted in the establishing of the assessmenti(s) at issue. If Petitioner is appealing from a Michigan State Tax Commission Order: Indicate whether the STC issued an Order and the date that Order, if any, was issued. If Petitioner is appealing the uncapping of a property’s taxable value: When was the Notice of Uncapping issued: Indicate the date that the Uncapping Notice was sent to Petitioner and attach a copy of that Notice. Under what statutory section was the taxable value uncapped: Indicate the statutory provision specifically relied upon to uncap the subject property. If Petitioner is appealing the denial of a poverty exemption:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR If Petitioner is appealing the denial of another exemption: Did Petitioner request the exemption at a BOR: Indicate whether Petitioner requested the exemption to a BOR and, if yes, indicate which BOR (March, July, or December) and list the date the exemption was denied. What statutory section did Petitioner request the subject property be exempt: Indicate what statutory section (i.e. law) provides the requested exemption. If Petitioner is appealing the classification of property: * What do you believe is the property’s classification: Check what you believe is the property's classification. Section 6: Valuation Information: Use the Multiple Parcel Form for additional parcels, if necessary. Parcel Identification Number: Each parcel number being appealed must be listed. Classification of Property: Check the classification of the property being appealed. Current Assessed Value as established by the BOR: Provide the current state equalized value (which is 50% of the true cash value), for the year(s) under appeal. Current Taxable Value as established by the BOR: Provide the current taxable value, for the year(s) under appeal. What do you believe is the fair market value? List what Respondent believes is the value of the property. Multiply the True Cash Value by .5. This is your contention of Assessed Value. Property tax in Michigan is based on 50% of the True Cash Value of the property. If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. List Respondent's belief of the taxable value of the property for each tax year at issue. Signature: A signature by Respondent, if unrepresented, or Respondent's attorney or authorized representative, if represented, is required.
Page 7
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
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FRANKFORT a [ee On Beautiful Lake Michigan City Hall * 412 Main Street P.O. Box 351 Frankfort. Michigan 49635-0351 GRAND RAPIDS,MI 493 iE et t US POSTAG oh gr — 2 RENE zeiocs § BE 0006045539 Bisping pad fed f Jd ogi opa