Rutherford.pdf
Alpha Home & Property Maint LLC Petitioner V City Of Novi Respondent · 26-002907-TT
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RECEIVED MAY 27 2026 MICHIGAN TAX TRIBUNAL Traninfo:ah06 26123938-1 05/26/24 Chiff: CASH Ant: $200.00 STATE OF MICHIGAN 1D: ROBERT RUTHERFORD GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS RL I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM OTHER EXEMPTION Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Poverty Exemption, Disabled Veterans Exemption, or Eligible Manufacturing Personal Property Exemption. This form is intended for all other real and personal property exemption appeals. Pursuant to Tax Tribunal Rule (TTR) 279, yo)\MUST submit-a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this pet ons Hi Spaticale, If you do not submit this document, you may be held in default. Section 1: Petitioner's Contact Information First Name M.IL Last Name/Company Name Robert R. Rutherford Mailing Address (No., Street, P.O. Box or Rural Route) 125 Austin Drive City or Town State ZIP Code Novi MI 48377 Telephone Number (248) 755-7924 Email Address (do not enter unless you want MTT to send all correspondence via email) Rutherfo.k@sbcglobal.net Section 2; Petitioner's Attorney/Authorized Representative’s Contact Information First Name M.I. 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 parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? 1 (mm Yes O No *If No, you must file separate appeals for each parcel Property Address (No., Street) 121 Austin Dr NoviCity or Town County State ZIP Code
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Geet STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal Su adfedne Section 5: Jurisdictional Issues List the exemption being appealed and the statutory authority for the exemption: MCL 211.27a(7)(m) - Transfer between entities under common control What action prompted this appeal (i.e., notice of assessment, Board of Review decision, assessor notice): Assessor's Notice What entity, if any, denied the exemption: The City of Novi Assessing Department If you are appealing from a Board of Review (BOR) denial, check which BOR you attended: [J March [J July [1] December List the date the denial, if any, was issued: List the year(s) denied or under appeal: Section 6: Valuation Information
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information Does the property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at issue? [1 ves & vo If you answered yes to the above question, you are not required to pay any filing fees. If the property does not have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition for all tax years at Issue, the filing fee is based on the Taxable Value in dispute. If you are appealing more than one parcel, the parcel with the highest Taxable Value in dispute will be used to determine your filing fee, plus $26.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000.00. If the property is residential property (see MCL 205.762) and the Taxable Value In dispute is: Filing Fee Is: $100,000.00 and under $126.00 $100,000.01 to $600,000.00 $200.00 $O0ver $500,000.00 $300.00 If the property is NOT residential property and The Taxable Value in dispute Is: Flling Fee Is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If the property is NOT residential property and the Taxable Value in dispute is $100,000.01 or greater, the appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. Signature *required a Representatives Signatyire: Isl Lg 7 oa
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Hein STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PAPER FILING INSTRUCTIONS FOR OTHER EXEMPTION APPEAL Follow these instructions for completing this Small Claims petition form. For questions that are not answered by these instructions, please visit 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, MI 48906 Section 1: Petitioner's Contact Information: “Petitioner” is the person, business, or entity filing the appeal. Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information: Petitioner does not have to be represented by an attorney or authorized representative to file an appeal with the Tribunal. If Petitioner is represented, provide all contact information for the attorney or authorized representative. If Petitioner elects to have an attorney or authorized representative, only the attorney or authorized representative will receive notices and other documents from the Tribunal. IMPORTANT: If the contact information for Petitioner or Petitioner's attorney or authorized representative, if listed, includes an email address, the Tribunal will use that email address to electronically serve all future notices and documents issued by the Tribunal. Once an email address is provided, a request to opt out of electronic service must be made in writing. Section 3: Subject Property Information: o How many parcels are you appealing: List the number of parcels being appealed. o Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether they are adjoining (i.e., next to each other). If multiple parcels are being appealed and they are not adjoining, you must file a separate petition for each non-adjoining parcel.
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain the Reason for this Appeal: Explain the reason(s) you are filing this appeal. Section 5: Jurisdictional Issues: « Exemption being appealed: List the exemption being appealed and the statutory authority for the exemption. Common exemptions include charitable institution (MCL 211.70), houses of public worship/parsonage (MCL 211.7s), public purpose (MCL 211.7m) and small business (MCL 211.90). Do NOT use this form for the Eligible Manufacturing Personal Property Exemption (MCL 211.9m and MCL 211.9n); you must use the valuation petition form for those appeals. o What action prompted this appeal: Identify the action that prompted the appeal, i.e., the Board of Review (BOR) decision or other notice issued. o If you appealing a Board of Review denial: If Petitioner requested an exemption at a BOR, check which month the BOR was held. « Date denial issued: Provide the date listed on the BOR decision or other denial notice, if any. o Year(s) denied: List all tax years that were denied or are under appeal. Section 6: Valuation Information o Parcel Identification Number: List the parcel number of the property being appealed. » Classification of Property: Check the classification of the property being appealed. o Taxable Value established by the BOR: Provide taxable value established by the BOR for the tax year under appeal. NOTE: this information can be found on the assessment notice and/or the BOR decision. o What do you believe is the taxable value: Identify what Petitioner believes the taxable value is for the tax year under appeal. Taxable value is the lesser of the property's assessed/state equalized value or its “capped” value. *|f a parcel is being appealed for multiple years, provide the requested valuation information for each year. Use a separate sheet of paper, if necessary. Fee Information:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR If the property has a principal residence exemption of 50% or more on the date the petition is filed, no filing fee is required. If the property does not have a Principal Residence Exemption of at least 50% on the date the petition is filed for all tax years at issue, use the included chart to determine the required filing fee. Add $25.00 for each additional, adjoining parcel that you are appealing, not to exceed a total fee of $1,000.00. If there is more than one adjoining parcel under appeal, use the parcel with the highest Taxable Value in dispute for the base fee. Make the check payable to the State of Michigan. NOTE: The Taxable Value in dispute is the difference between the Taxable Value established by the BOR for the tax year under appeal and your contention of Taxable Value. If filing multiple petitions, please note that a separate payment (i.e., check, money order, or other draft payment) must be made for each individual petition. Signature: If Petitioner is unrepresented, Petitioner must sign the petition form. If an attorney or other authorized representative is identified in Section 2 of the petition form, the petition form must be signed by that representative and not petitioner. REMINDERS: Pursuant to TTR 279, a copy of the Board of Review decision or other notice giving rise to the appeal must be submitted with the petition unless the property is classified as (1) commercial, industrial, or developmental real, or (2) commercial, industrial, or utility personal, and a personal property statement was timely filed with the local unit of government. You must submit the original, completed, signed petition form to the Tribunal. You should also keep a copy for yourself. The Tribunal will issue a Notice of Filing after an answer is filed and indicate the case is ready for the scheduling of a hearing. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance
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1, Robert Rutherford, as the Petitioner, respectfully appeal the uncapping of the taxable value of my property located at 121 Austin Drive, Novi, Michigan 48377, Parcel ID 50-22-10-278-010. On or around October 8, 2025, I executed two warranty deeds with the help of my estate planning attorney. My wife, Kelly Rutherford and I transferred our joint interest in 121 Austin Drive, Novi, Michigan, 48377 to me, Robert Rutherford (see Exhibit 1, warranty deed). I then executed a second warranty deed to transfer my sole ownership interest in 121 Austin Drive, Novi, Michigan, 48377 to Alpha Home and Property Maintenance LLC, a limited liability company owned 100% by me (see Exhibit 2, LLC confirmation, and Exhibit 3, Oct. 8, 2025 Warranty Deed and PTA). This second deed was recorded on March 2, 2026 and a Property Transfer Affidavit was sent by my estate planning law firm to the Novi Tax Assessor on February 20, 2026 (see Exhibit 3, Oct. 8, 2025 Warranty Deed and PTA). The PTA that was filed with the Novi Tax Assessor incorrectly referenced a transfer into the Rutherford Revocable Trust Dated October 8, 2025. The PTA was intended and should have referenced a transfer into the aforementioned LLC with the Warranty Deed that was recorded on March 2, 2026. I transferred 121 Austin Drive to my LLC with the understanding that the transfer qualified for the commonly controlled entities exemption under MCL 211.27a(7)(m) and the taxable value of my property would not uncap. This exemption is explained in the 2025 Michigan State Tax Commission Transfer of Ownership Guidelines below: “Is it possible for entities not to qualify as entities under common control under Michigan Revenue Administrative Bulletin 1989-48 but still be considered entities under common control? Yes. If there is a business purpose, there are two circumstances that constitute a common control situation—even though the entities involved may not qualify as entities under common control under Michigan Revenue Administrative Bulletin 1989-48: 1. Initial transfers by individuals of a fee simple interest in a property, made to an entity such as a corporation, a limited liability company or a partnership, are considered to be transfers between commonly controlled entities and not transfers of ownership, if the ownership interests and extent of control which the individuals have in the entity are identical to the ownership interest and extent of control which each of the individuals had in the property prior to the initial transfer. Transfers to limited partnerships would not qualify for the reason that such transfers involve a change in control.” However, on April 20, 2026, I received a letter from the City of Novi Assessing Department which stated that the City uncapped my property’s Taxable Value because the City of Novi did not receive a Property Transfer Affidavit in a timely manner. I contacted my estate planning law firm and they called the City of Novi Assessing Coordinator who said the transfer from a natural person to an LLC would now be considered a transfer of ownership and the commonly
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My main reason for this appeal is that the transfer of ownership to my LLC occurred prior to January 1, 2026 and the City of Novi’s Assessing Department should not retroactively apply their 2026 guidelines to my 2025 transfer of ownership. I intended fully to transfer the property into Alpha Home and Property Maintenance LLC when the deed was executed and “delivered” to my LLC on October 8, 2025. Under Michigan law, a transfer of ownership is effective, not when the deed is signed or recorded, but when the grantor delivers the deed with the intent that it presently transfer an interest in the property. Ligon v City of Detroit, 276 Mich App 120, 128 (2007). Therefore, the ownership transfer into the LLC was legally effectuated on October 8, 2025 and the law and exemptions in effect as of that date should govern this transaction, not those enacted on or after January 1, 2026. For the foregoing reasons, I respectfully request that the Michigan Tax Tribunal recognize that the commonly controlled entities exemption applied at the time of the transfer and restore the capped taxable value of 121 Austin Drive to $52,670 for the 2026 tax year.
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EXHIBIT 1
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20260022768 Page 1 of 1 LIBER: 60967 PAGE: 134 OAKLAND COUNTY TREASURERS CERTIFICATE DOC #20260022768 This is to certify that there are no delinquent property RECORDED - 02/25/2026 09:16:44 AM faxes as of this date owed to our office on this property. PAGE 1 of 1 RECORDING FEE: $ 30.00 o representationa lams or titlesis madeowedas toto anythe otherstat entities.f t A LISA BROWN, CLERK/REGISTER OF DEEDS OAKLAND COUNTY, MI Receipt #: 40045042 02/23/2026 ARRIVAL TIME: 02/20/2026 01:39:20 PM ELECTRONICALLY RECORDED ROBERT WITTENBERG, County Treasurer 5.00 Sec. 135, Act 206, 1893 as amended WARRANTY DEED The Grantor(s), Robert R. Rutherford and Kelly S. Rutherford, husband and wife, whose address is 125 Austin Drive, Novi, Michigan, 48377, hereby convey and warrant to Robert R, Rutherford, a married man, whose address is 125 Austin Drive, Novi, Michigan, 48377, the following described premises situated in the City of Novi, County of Oakland, and State of Michigan. TIN, RSE, SEC 10 SHAWOOD WALLED LAKE HEIGHTS LOTS 105, 106 & 107 Commonly known as: 121 Austin Drive, Novi, Michigan 48377 subject to easements and building and use restrictions of record, and subject to the lien of taxes not yet due and payable. The consideration is less than one hundred dollars ($100.00). This transfer is exempt from real estate transfer tax under MCL 207.526(6)(a) and MCL 207.505(5)(a). This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and management practices which may generate noise, dust, odors, and other associated conditions may be used and are protected by the Michigan right to farm act. Dated: October 8, 2025 Signed by: at A, Robert R. Rutherford VA Aodlo 5. flue Kelly SRutherford State of Michigan ) ) SS. County of Oakland ) The foregoing instrument was acknowledged before me by Robert R. Rutherford and Kelly S. Rutherford, husband and wife, this 8th day of October, 2025. B97 ‘ Andrew J. Grabowski, Notary Public, Oakland County, Michigan Acting in Oakland County, Michigan My commission expires on 09/10/2027 Send Subsequent Tax Bills To: Drafted by and when recorded return to: Grantee Andrew J. Grabowski, Esq.
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Michigan Department of Treasury - 2766 (Rev. 03-25) L-4260 Property Transfer Affidavit som sissued under authority of PA. 415 of 1994, Filing Is mandatory. This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or township where the property Is located within 45 days of the transfer. The information on this form Is NOT CONFIDENTIAL. 1. Street Address of Property 2. County 3. Date of Transfer (or land conlract signed) 121 Austin Drive Oakland October 8, 2025 4. Location of Real Estate (Check appropriate field and enter name in the space below.) 5. Purchase Price of Real Estate City O Township O Village For the sum of less than $100 6. Seller's (Transferor) Name Novi : . Robert R. Rutherford and Kelly S. Rutherford, husband and wife 7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 8. Buyer's (Transferee) Name and Malling Address PIN. This number ranges from 10 to 25 digits. It usually includes hyphens and sometimes Includes pats R. Rutherford and Kelly 8. Rutherford, as trustees or letters. Itis found on the property tax bill and on the assessment notice. DATED OCTOBER 8, ))2025,of thewhoseRUTHERFORDaddross Is REVOCABLE126 Austin Drive,TRUSTNovi, Michigan, 48377, 50-22-10-278-010 9. Buyer's (Transleree) Telephone Number (248) 766-7924 leting th may: = 10. Type of Transfer. Ire ansfers inclu le, But are notlimited to, deeds, land contracts, Transfers Tnvolving trusts or wills, certain long-term eases and business inerest. See page 2 for list. il Land Contract O Lease Deed [| Other (specify) 11. Was property purchased from a financial institution? | 12. Is the transfer between related persons? 13. Amount of Down Payment [] ves No Yes Ino N/A 14. If you financed the purchase, did you pay market rate of Interest? 16. Amount Financed (Borrowed) [1 ves [no N/A N/A ‘EXEMPTIONS Certain transfers are exempt from uncapping. If you believe your transfer qualifies for an exemption, please indicate the type of exemption you're claiming below. Note that if an exemption Is claimed, your assessor may request additional information to support your claim. | Transfer from one spouse to the other spouse. O Change In ownership solely to exclude or include a spouse. | Transfer between certain family members *(see page 2). Describe relationship from each Transferor to each Transferee, attach additional page If necessary. Seller Name: Buyer Name: Relationship of Buyerto Seller: 0 Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires). 1 Transfer between certain family members of that portion of a property after the expiration or termination of a life estate or life lease retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferee, atiach additional page if necessary. Seller Name: Buyer Name: Relationship of Buyer to Seller: O Transfer to effect the foreclosure or forfeiture of real property. a Transfer by redemption from a tax sale. Transfer into a trust where the settlor or the seftlor's spouse conveys property to the trust and is also the sole beneficiary of the trust. O Transfer resulting from a court order unless the order specifies a monetary payment. O Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse). [H Transfer to establish or release a security interest (collateral). | Transfer of real estate through normal public trading of stock. O Transfer between entities under common control or among members of an affiliated group. IH Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code. O Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed.
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EXHIBIT 2
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’ + CSCL/CD-700 (Rev. 10/17) 1 3] MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS CORPORATIONS, SECURITIES & COMMERCIAL LICENSING BUREAU : DeteRecelign 1 6 2018 (FOR BUREAU USE ONLY) This document is effective on the date filed, unless a Co FILE . cL subsequent effective date within 90 days after received . : : date is stated in the document. : . — —— ———| APR17 20% Regen7 RorHewrfesan © ADMINISTRATOR. Address . ] i CORPORATIONS Division (RE~AYsTIMN DR. oo City State: ZIP Code by + avl-Y a4 MIE 453 77 EFFECTIVE DATE: Ye Document will be returned to the namie and address you enter above.. pa If left blank, document will be returned to the registered office. * ARTICLES OF ORGANIZATION - EE Ce For use by Domestic Limited Liability Companies (Please read information and instructions on reverse side) Pursuant to the provisions of Act 23, Public Acts of 1993; the undersigned executes the following Articles: ARTICLE | Th e nameofof theth limitedlimited lial liability:Aiis; “He’ ms Pp Ang Plobccery: SoMAIN TEN AVES Llc ARTICLE II The purpose or purposes for which the-limited liability company is: formed is to engage in any activity within the purposes for which a limited liability company may be formed under the Limited Liability Company: Act of Michigan. PRoPeRT/ Ag Heme Repam: AY taiTSN pcs + RENTELS ARTICLE NE ‘The duration of the limited liability company if other than perpetual is: ARTICLE IV 1. The name of the resident agent at the registered office is: Kose Tic. 7 fommerFZoep 2. The street address of the location of the registered office is: SAS gos DE Novy , Michigan 4537 (Street Address) (City) A (Zip Code) 3. The mailing address of the registered office if different than above: — L i : : , Michigan _ (P.O. Box-or Street Address) . : (City) B 3 (Zip Code)
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EXHIBIT 3
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20260024795 Page 1of 1 LIBER: 60978 PAGE: 515 DOC #20260024795 OA rem om vai RECORDED . 03/02/2028 11:36:28 AM taxes as of this date owed to our office on this property. PAGE 1 of 1 RECORDING FEE: § 30.00 No representation is made as to the status of any taxes, LISA BROWN, CLERK/REGISTER OF DEEDS tax liens or titles owed to any other entities. OAKLAND COUNTY, MI Receipt #: 40046915 02/25/2026 ARRIVAL TIME: 02/25/2026 02:12:34 PM ELECTRONICALLY RECORDED ROBERT WITTENBERG, County Treasurer £00 Sec. 135, Act 206, 1893 as amended WARRANTY DEED ‘The Grantor(s), Robert R. Rutherford, a married man, whose address is 125 Austin Drive, Novi, Michigan, 48377, hereby convey and warrant to Alpha Home and Property Maintenance LLC, whose address is 125 Austin Drive, Novi, Michigan, 48377, the following described premises situated in the City of Novi, County of Oakland, and State of Michigan. TIN, R8E, SEC 10 SHAWOOD WALLED LAKE HEIGHTS LOTS 105, 106 & 107 Commonly known as: 121 Austin Drive, Novi, Michigan 48377 subject to easements and building and use restrictions of record, and subject to the lien of taxes not yet due and payable. The consideration is less than one hundred dollars (8100.00). This transfer is exempt from real estate transfer tax under MCL 207.526(6)(a) and MCL 207.505(5)(a). This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and i management practices which may generate noise, dust, odors, and other associated conditions may be used and are protected by the 1 Michigan right to farm act. Dated: October 8, 2025 Signederby: Robert R. Rutherford State of Michigan ) ) SS. County of Oakland ) The foregoing instrument was acknowledged before me by Robert R. Rutherford, a married man, this 8th day of October, 2025. Cre ep Andrew J. Grabowski, Notary Public, Oakland County, Michigan Acting in Oakland County, Michigan My commission expires on 09/10/2027 Send Subsequent Tax Bills To: Drafted by and when recorded return to: Grantee Andrew J. Grabowski, Esq. Recording Fee; Shea Law, PLLC State Transfer Tax: $0 26100 American Drive, Second Floor
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SHEA LAW A PROFESSIONAL LIMITED LIABILITY COMPANY ANN ARBOR OFFICE DAVID I. SHEA 2400 GREEN ROAD ANDREW J. GRABOWSKI 26100 AMERICAN DRIVE ANN ARBOR, MI 48105 LISA M. vaLskeia (734) 222-0206 SECOND FLOOR ALLISON L. STEVENS MIDLAND OFFICE SOUTHFIELD, MICHIGAN 48034 2603 W, WACKERLY STREET, SUITE 200ROBERT M. ZAK ASHLEY D. SHEA MIDLAND, MI 48640 TELEPHONE (248) 354-0224 (989) 839-4341 DANIAL J. BURBAR FACSIMILE (248) 354-0440 ING OFFICESARAH K. SHEA** 4900 MONTROSE AVI SUITE. 200, AMANDA'A. WILSON OKEMOS, Ml 48864 LINDA I. OROW (517) 347-4178 JAIME C. FERGUS CLINTON TOWNSHIP OFFICE JAMES C. PAPROCKI BENJAMIN D. ASP i CLINTON TOWNSHIP,24668 HALLMI ROAD48036 (586) 566-1638DAVIS J. CROCKER February J, 2026 BONNIE M. SWINSON TAYLOR OFFICE 22919 EUREKA ROAD TAYLOR, MI 48180 ** ADMITTED IN NEW YORK (134) 287-8874 A 8) \A Tax Assessor ' Dear Sir or Madam: Enclosed please find the Property Transfer Affidavit(s) with respect to the enclosed matter(s). Should you have any questions, please feel free to contact this office at (248) 354-0224 during normal business hours. Thank you for your assistance in the matter. Best Regards, SH , PLLC Crys! ‘osh Deed Department Enc.
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Michigan Department of Treasury - 2768 (Rev. 03-25) L-4260 Property Transfer Affidavit This form is issued under authority of P.A. 415 of 1994. Filing is mandatory. This form must be filed whenever real estate or some types of personal property are transferred (even if you are not recording a deed). The completed Affidavit must be filed by the new owner with the assessor for the city or township where the property Is located within 45 days of the transfer. The information on this form is NOT CONFIDENTIAL. 1. Street Address of Property 2, County 3. Dale of Transfer (or land conlract signed) 121 Austin Drive Oakland October 8, 2025 4. Location of Real Estate (Check appropriate field and enter name in the space below.) 5. Purchase Price of Real Estate City [J Township [J vitage : For the sum of less than $100 6. Seller's (Transferor) Name Novi Robert R. Rutherford and Kelly S. Rutherford, husband and wife 7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. & Buyers (Tansiores) Nemo and Malling (dares . PIN, This number ranges from 10 to 25 digits. It usually includes hyphens and sometimes includes obert R. Rutherford and Kelly S. Rutherford, as trustees or letters. It is found on the property tax bill and on the assessment notice. ee raat ya Ain toe, Wav Michigan, 48377, 5§0-22-10-278-010 9. Buyer's (Transferee) Telephone Number : (248) 756-7924 items 10 <16 are optional, However,by completing t further correspondence; a 10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, cerain long-term leases and busines: See page 2 for list. [] Land Contract [] Lease Deed [] other (specify) 11. Was property purchased from a financial institution? | 12. Is the transfer between related persons? 13. Amount of Down Payment a Yes x] No x] Yes IH No N/A 14. If you financed the purchase, did you pay market rate of interest? 15. Amount Financed (Borrowed) O Yes ™ No N/A N/A ‘EXEMPTION: Certain transfers are exempt from uncapping. If you believe your transfer qualifies for an exemption, please indicate the type of exemption you're claiming below. Note that if an exemption is claimed, your assessor may request additional information to support your claim. Od Transfer from one spouse to the other spouse. Od Change in ownership solely to exclude or include a spouse. | Transfer between certain family members *(see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary. Seller Name: Buyer Name: Relationship of Buyerto Seller: | Transfer of that portion of a properly subject to a life lease or life estate (until the life lease or life estate expires). O Transfer between certain family members of that portion of a property after the expiration .or termination of a life estate or life lease retained by transferor ** (see page 2). Describe relationship from each Transferor to each Transferee, attach additional page if necessary. Seller Name: Buyer Name: Relationship of Buyer to Seller: O Transfer to effect the foreclosure or forfeiture of real property. ] Transfer by redemption from a tax sale. Transfer into a trust whers the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust. El] Transfer resulting from a court order unless the order specifies a monetary payment, 1 Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse). [I] Transfer to establish or release a security interest (collateral). 1 Transfer of real estate through normal public trading of stock. O Transfer between entities under common control or among members of an affiliated group. 1] Transfer resulting from transactions that qualify as a tax-free reorganization under Section 368 of the Internal Revenue Code.
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ALPHA HOME & PROPERTY MAINT LLC PROPERTY IDENTIFICATION:- 125 AUST! 50-22-10-278-01( NOVI,iageahlM1 48377 225 Sri Br This notification was sent: 04/20/2026 Dear Property Owner: in the State of Michigan. a property owner is required by law to file 2 Property Transfer Affidavit, Form [-4260, whenever real estate is transferred. within 45 days of the : fransfer. It has come to the City of Novi's attention that a property was transferred in the City and the Property Transfer Affidavit was not received by our office in a timely manner. The City is required to "Uncap’ a property's Taxable Value in accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 200 of 1883, as amended). Therefore, a correction has been made to the Taxable Value of the above referenced property. You have the right to appeal this decision to the Michigan Tax Tribunal. An appeal must be filed within 35 days of receiving this notice. Please see michigan.govitaxirib for further information and small claims appeal forms. Ifyou have any guestions please feel free to contact our office at 248-347-0485. Sincerely. | City of Novi Assessing Department
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[1M Jo dee BRE Re a: Fd = & SES Gane | 4 Clee RE Re
i T0 0006238 | SCHOOL DISTRICTGODE: = = : ET TARR TE TTR TTR ERR {e : w 000%) 015°001°06239""SCH 5-DIGIT | % ExemptAs “Homeowners Principal Residence" a RUTHERFORD, ‘ROBERT & KELLY + ExemptAs “Oualifiod Agricultural Property” ol
125. AUSTIN DR 0 % ExemptAs “MET Industrial Personal’: |
REVI se
5 ExemptAs “MBT Commercial Personal!” 0.00%
ExemptAs “Disabled Veteran - S
or Surviving Spouse”; [Cl Yes [x] No
ExemptAs “Qualified Forest Property:[| Yes [X] No. |
ExemptAs “Development Property’ Ox Yes xine
i] Description:111, RBE; SEC 10 SHAWOOD WALLED LAKE HEIGHTS LOTS 105, 106.4107
401 RESIDENTIALIMPROVED
ACCORDINGTO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
PRIOR YEAR'S CLASSIEGATION: 01 RESIDENTIAL-IMPROVED
CURRENT CHANGEFROM
PRIOR AMOUNT | TENTATIVE AMOUNT PRIOR YEAR TO
YEAR: 2025 YEAR: 2026 CURRENT YEAR |
51290 | 52,670 1.380 vi
107,290 118,290 14,000 2 ASSESSEDVALUE:
5 a 3 TENTATIVE EQUALIZATION FACTOR: 1.000
107.290 | 118280 | 14,000 | 4. STATE EQUALIZEDVALUE (SEV):
= WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED INATAXABLE VALUE UNCAPPING? [ves [X]WNo
6. ASSESSOR CHANGE REASON:Parcel Review, Market Adjustment
The 2026 Infistion Rate Multipfieris: 1.027
Questions Egan ing the Notice of Assessment, Taxable Valuation, and Property Classification may be'directed to the following:
Telephone Number [EmalAddress esr!
(248) 347-0485 noviassessing@cityofnovi.org |
oF Review Appeal Information. The Board of Review will meet at the following dates and times:
9:00 am. (Organizational Meeting only, Valuation Appeals begin March 03)
9:00 am. to 6:00 pm. =
1:00 pm. 10.9:00 pm.
10:00am. to 6:00 pm.Page 20
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