Michigan Tail Draggers LLC.pdf

Michigan Tail Draggers LLC, Petitioner V Township Of Ray, Respondent · 24-003983-TT

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RECEIVED 

’ 

Traninfo:4606 25709BT0-1 

09/16/24 

SEP 2.0 2024 

Chih: 

326 

fats $250.00 

0: 

ICHIGAN TAIL DRAGGERS LLC 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

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) 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 

mM. 

Last Name/Company Name 

Douglas 

J 

Conciatu/Michigan Tail Draggers LLC 

Mailing Address (No., Street, P.O. Box or Rural Route) 

23322 Pinetree Cir 

City or Town 

State 

ZIP Code 

Macomb 

Mi 

48042 

Telephone Number 

Fax Number 

586-491-0286 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

champ59e@aol.com 

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

M.I. 

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

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (checkall that apply) 

True Cash and Taxable Value 

{7 Poverty Exemption 

[J Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[1 uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J Exemption from Taxation (other than the denial of a 

Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

TRUE CASH and TAXABLE VALUE - The building in question is an aircraft storage 

hangar purchased in 2022 for $50,000. In 2023 the Township assessed it for $30,400 

making the True Cash Value $60,800 an increase of 21% over what 

| paid for it. In 

2024 the SEV was raised to $33,900 or $67,800 True Cash Value. 

It is my contention 

that the purchase price of $50,000 should have been the basis for the original true 

cash value and not the $60,400 the township assessed and that the SEV for 2024 

should be adjusted accordingly. 

CLASSIFICATION - Ray Township classified the storage unit as a Commercial 

Building on Leased Land (210). Per MCA 211.34 c (b) (iv) the classification is wrong 

since the hangar, though on leased land, is NOT used for any commercial purposes, 

but strictly for recreational activities. With that in mind, the classification that is most in 

line with the statute is 211.34c (e)(ii), Residential for Recreational Purposes. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

J Ne 

If Yes, check which BOR you attended AND attach the BOR decision: 

March 

a July 

O December 

If No, check the applicable reason(s): 

(} 

Not required to attend 

[| Assessment Change Notice was not received by Petitioner

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

21-55-26-911-431 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$33,800 

Current Taxable Value as established by the BOR: 

$33,900 

What do you believe is the fair market vaiue (also known as True Cash Value)? 

$50,000 

Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Vali. 

$25,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

The purchase price should be the basis for the True Cash Value 

Section 8: Classification Information *Only the MI Dep't of Treasury may appeal this issue to the Tribunal* 

Parcel Identification Number: 

21-55-26-911-431 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one) 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

[4 

What do you believe is the property’s classification? 

& 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utitity 

{check ane) 

If improved property, how is the property currently being used? 

Aircraft storage 

tf improved property, for what use was the property designed? 

Aircraft storage

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Fee Information 

Doss 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? 

[7 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 wili 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 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 ts 

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. 

Sigpature Required 

es - 

Rep) 

sentative’ 

Signature: 

SRN

nk 

08/15/2024 

10:11 AM 

2024 BOARD OF REVIEW DECISION 

FROM 

RAY TOWNSHIP ASSESSOR 

- 

SHAWN BIERNAT 

64255 WOLCOTT 

RAY TOWNSHIP MICHIGAN 48096 

NAME AND ADDRESS OF OWNER OR FERSON NAMED ON ASSESSMENT ROLL: 

PROPERTY IDENTIFICATION; (Paroe] Code required, Property address 

and legal description optional.) 

21-55-26-911-431 

59819 INDIAN TRAIL 

MICHIGAN TAIL DRAGGERS LLC 

TE 

MNETRIE CIR 

BUILDING ON LEASED LAND REAL PROPERTY NUMBER 

05-26-400-030 BLDG 431 UNIT C RAY COMMUNITY 

AIRPORT 

THIS PROPERTY IS CLASSIFIED 

210 (COMMERCIAL BUILDING ON 

Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary 

to compute your assessment and taxable value, 

The Board has completed their review of parcel number 21-55-26-911-431 

They have made the following determination based on the information you supplied. 

Board of Review Comments 

2024 MBOR: PETITIONER APPEALED THE ASSESSED VALUE AND THE TAX CLASSIFICATION. THE BOARD OF REVIEW DENIED THE ASSESSED 

VALUE APPEAL, STATING PRIOR SALES JUSTIFY VALUE AMOUNTS, AND DENIED THE CLASSIFICATION APPEAL, STATING THEY DO NOT HAVE 

AUTHORITY. 

2024 ORIGINAL ASSESSED VALUE 

33,900 

[2024 "BOARD OF REVIEW" ASSESSED VALUE 

33,900 

(ff the above amounts are the same, no revisions have occured) 

2024 ORIGINAL TAXABLE VALUE 

33,600 

2024 "BOARD OF REVIEW" TAXABLE VALUE 

33,600 

2024 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 

0.0000 

Please feel free to contact the assessor at the address listed above or call if you have any questions. 

“Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to 

initiate a new Small Claims appeal. Petition forms are available on this website.”

ator Dpsn Tes 

THIS IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

Hf 

This form is issued under the authority of P_A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment nofice to be used by the local assessor. 

FROM RAY TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

SHAWN BIERNAT 

z 

PARCEL NUMBER: 

-55-26- 

64255 WOLCOTT 

21-55-26-911-431 

RAY TOWNSHIP MICHIGAN 48096 

PROPERTY ADDRESS: 

59819 INDIAN TRAIL 

RAY TWP, MI 48096 

RSH 

: 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: 

PRINCIPAL RESIDENCE EXEMPTION 

SA EAUTOMVALL ‘FOR AADC: 480 

% Exempt As "Homeowners Principal Residence": 

00% 

MICHIGAN TAIL DRAGGERS LLC 

9% Exempt As "Qualified Agricultural Property": 

.00% 

a 

I 

es 61 

% Exempt As "MBT Industrial Personal": 

00% 

TUTTI 

Le 

A 

UR 

HEU TT 

| REUTER 

9% Exempt 

As "MBT Commercial Personal": 

00% 

Exempt As "Qualified Forest Property”: 

Od Yes 

[X] 

No 

Exempt As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

REAL PROPERTY NUMBER 05-26-400-030 

BLDG 431 UNIT C RAY COMMUNITY AIRPORT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

210 

(COMMERCIAL BUILDING ON LEAS 

PRIOR YEAR'S CLASSIFICATION IF DIFFERENT: 

210 (COMMERCIAL BUILDING ON LEAS 

CURRENT 

CHANGE FROM 

PRIOR AMOUNT 

TENTATIVE AMOUNT 

PRIOR YEAR TO 

YEAR: 

2023 

YEAR: 

2024 

CURRENT YEAR 

1. TAXABLE VALUE: 

32,000 

33,600 

1,600 

2. ASSESSED VALUE: 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Se 

= 

< 

4. STATE EQUALIZED VALUE (SEV): 

32,000 

33,900 

1,800 

5. There WAS or WAS NOT a transfer of ownership on this property in2023 

WAS NOT 

6. Assessor Change Reason(s): 

1,900 

The 2024 Inflation rate Multiplier is: 1.05 

oo 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

SHAWN BIERNAT 

(586)749-5171 

ASSESSOR@RAYTWP.ORG 

BUILDING ON LEASED LAND 

== 

i 

- 

mm 

meee 

- 

amos 

FE 

——

1018 tho, Tom TO 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

i 

This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. 

FROM RAY TOWNSHIP ASSESSOR 

PARCEL IDENTIFICATION 

SHAWN BIERNAT 

PARCEL NUMBER: 

-55-26-91 

64255 WOLCOTT 

2520 511431 

RAY TOWNSHIP MICHIGAN 48096 

PROPERTY ADDRESS: 

59819 INDIAN TRAIL 

RAY TWP, MI 48096 

OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT 

ROLL: 

SEM 

R 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principal Residence"; 

00% 

*# 444 +AUTO**ALL FOR AADC 480 

I 

i 

N 

o 

MICHIGAN TAIL DRAGGERS LLC 

% Exempt 

As 

"Qualified Agricultural Property": 

00% 

Goins. NETREE CIR. 61 

% Exempt As "MBT Industrial Personal"; 

00% 

(REE S| 

TUT TUTTE 

| TR (HE 

Ys Exempt As "MET Commercial Personal”; 

pod 

Exempt 

As "Qualified Forest Property": 

[J Yes 

[X 

No 

Exempt 

As "Development Property": 

[1 Yes 

No 

LEGAL DESCRIPTION: 

BUILBING-GN LEASED-LAND——— 

- 

oC 

TT 

REAL PROPERTY NUMBER 05-26-400-030 

BLDG 431 UNIT C RAY COMMUNITY AIRPORT 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

210 

(COMMERCIAL BUILDING ON LEA 

PRIOR YEAR'S CLASSIFICATION: 

210 

(COMMERCIAL BUILDING ON LEAS 

TN 

I= SN 

YEAR: 

2023 

CURRENT YEAR 

1. TAXABLE VALUE: 

9,321 

32,000 

22,679 

2. ASSESSED VALUE: 

30,400 

32,000 

1,600 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

Ee 

= 

4. STATE EQUALIZED VALUE (SEV): 

30,400 

32,000 

1,600 

5. There WAS or WAS NOT a transfer of ownership on this property in2022 

WAS 

6. Assessor Change Reason(s): 

The 2023 Inflation rate Multiplier is: 1.05 

Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: 

Name: 

Phone: 

Email Address: 

SHAWN BIERNAT 

(586)749-5171 

ASSESSOR@RAYTWP.ORG 

March Board of Review Appeal Information:

Michigan Department of Treasury 

2766 (Rev. 05-16) 

L-4260 

Pri operty Transfer Affidavit 

This form is issued 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 contract signed) 

59819 Indian Trail # 431C 

Macomb 

06/16/2022 

4. Location of Real Estate (Check appropriate field and enter name in the space below.) 

5. Purchase Price of Real Estate 

[] City 

Xl Township 

[1 Village 

$50,000 

6. Seller's (Transferor) Name 

Ray 

Latour Air, Inc 

7. Property Identification Number (PIN). If you don't have a PIN, attach legal description. 

8. Buyer's (Transferee) Name and Mailing Address 

EIN, This number ranges from 10 to 25 digits. It usually includes hyphens and sometimes includes 

Michigan Tail Draggers, LLC 

letters. It is on the property tax bill and on the assessment notice. 

23322 Pinetree Cir 

Macomb, MI 48042 

9. Buyer's (Transferee) Telephone Number 

586-491-0286 

Items 10 - 15 are optional. However, by completing them you may avoid further correspondence. 

10. Type of Transfer. Transfers include, but are not limited to, deeds, land contracts, transfers involving trusts or wills, certain long-term leases and business interest, See 

pa 

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 

] Yes 

Nw 

[] Yes 

~~ No 

14. If you financed the purchase, did you pay market rate of interest? 

15. Amount Financed (Borrowed) 

[1] Yes 

[] No 

EXEMPTIONS 

Certain types of transfers are exempt from uncapping. If you believe this transfer is exempt, indicate below the type of oman you arelolaiming. 4 

If you claim an exemption, your assessor may request more information to support your claim. 

i 

6 

as 

Be Be 

|& 

7] Transfer from one spouse to the other spouse 

JUN 

3 2022 

i 

Change in ownership solely to exclude or include a spouse 

1 Transfer between certain family members *(see page 2) 

J 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) 

O Transfer to effect the foreclosure or forfeiture of real property 

] Transfer by redemption from a tax sale 

] Transfer into a trust where the settlor or the settlor's spouse conveys property to the trust and is also the sole beneficiary of the trust 

Transfer resulting from a court order unless the order specifies a monetary payment 

] Transfer creating or ending a joint tenancy if at least one person is an original owner of the property (or his/her spouse) 

0 Transfer to establish or release a security interest (collateral) 

J Transfer of real estate through normal public trading of stock 

1] 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. 

(| Transfer of qualified agricultural property when the property remains qualified agricultural property and affidavit has been filed.

Mr. Douglas Conclats 

2 

273322 Pinetree Cir 

MI 48042 

Te 

Xo

QR 

VR

Poe 30

La

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