24-003536.pdf
Lawrence A Shaheen, Petitioner V Township Of Hartland, Respondent · 24-003536-TT
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Page 1
Board of Trustees William J. Fountain, Supervisor Matthew J. Germane, Trustee Larry N. Ciofu, Clerk Summer L. McMullen, Trustee Kathleen A. Horning, Treasurer Denise M. O'Connell, Trustee Joseph M. Petrucci, Trustee RECEIVED OCT 15 2024 MICHIGAN TAX TRIBUNAL October 10, 2024 Michigan Tax Tribunal PO Box 30232 Lansing, Michigan 48909 RE: Answer, Docket 24-003536-TT Dear Chief Clerk, Enclosed please find the answer and supporting documentation for the above referenced docket. u require any additional information. nda Carrigan, Assesso artland Township Cc: Petitioner, File
Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MTT DOCKET NO. 24-003536-TT Section 1: Respondent’s Contact Information First Name: ML: Last Name/Company Name/Unit of Government: Hartland Township Home Address (No., Street, P.O. Box or Rural Route): County:y » 2655 Clark Rd Livingston Gity or Town: State: ZIP Code: Hartland MI 148353 Telephone Number: Fax Number: 810 632-7498 E-mail Address (do not enter unless you want MTT to send all correspondence via email}: acarrigan@hartlandiwp.com Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name: . M.L: Last Name: Amanda Carrigan "mm Hartland Township Address (No., Street, P.O. Box or Rural Route): 2655 Clark Rd City or Town: State: ZIP Code: Hartland MI 48353 Telephone Number: Fax Number: 810 632-7498 E-mail Address (do not enter unless you want MTT to send all correspondence via email): acarrigan@hartlandtwp.com Section 3: Subject Property information Does the subject property have a Principal Residence Exemption of 50% or more? Yes [| No Are the parcels listed by Petitioner contiguous or adjoining? if not, list which parcels adjoin one another,
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal Petitioner appealed to the 2024 March Board of Review, however, the Board determined the property is currently assessed at 50% of Market Value. Our office met with Petitioner multiple times in the 2023 tax year regarding issues that he had with the valuation of his property, dating back to when the house was built. After researching the history of the property and the records on hand, there was a correction made to the square footage of the house and the land valuation for the 2022, 2023 tax years at the 2023 July meeting of the Board of Review. That correction moved forward as well for the 2024 tax year. As such, Hartland Township believes that the property is currently assessed at 50% of market value. 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)? [A Yes O No if yes, check which BOR Petitioner attended: March [I] July [| December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [rY] Yes Od No *Submit a copy of the Notice of Assessment with the Answer. If the July or December BOR revised the assessment(s} atissue, did it have authority? [mn] Yes [| 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? [] Yes No if yes, explain Is Petitioner appealing from a State Tax Commission Order? [} Yes [No if so, what is the issue date?
Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS GOVERNOR LANSING MARLON |. BROWN, DPA DIRECTOR Did Petitioner request a Poverty Exemption at a BOR? O Yes No If Yes, check which BOR Petitioner attended: Od March 0 July Oa 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 ata BOR? O Yes If Yes, check which BOR Petitioner attended: a March O July [| 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 IS 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: 4708-17-100-013 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 hy the BOR: 201,600 Current Taxable Value as established by the BOR: 136,234 What do you believe is the fair market value (also known as True Cash Value)? 403,200 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 201,600 If you believe oe from your contention of Assessed Value, enter your contention of Taxable Value. Sigpéturg fieuins) |
Page 5
Lo, STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR 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, MI 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 representative, if listed, includes an email address, the Tribunal will use that email
Page 6
\
|
ea
Michigan Depariment of Treasury
|
{ EN @ US
03/11/2024 10:34 AM
618 (Rev. 11-12)
Petition to Board of Review
.
L-4035
This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary, however you may,
not appeal to the Michigan Tax Tribunal or
the State Tax Commission unless you first protest to the Board of Review
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
. [6]
Owner's Name (Please Print or Type)
Petitioner's Name (If Other than Owner. Please Print or Type)
SHAHEEN LAWRENCE
Township or City
County
HARTLAND TOWNSHIP
LIVINGSTON
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified agricultural property exemption of
the following described property:
Property Identified (Parcel code required. Property address & legal description optional)
:
4708-17-100-013
SEC 17 T3N R6E COM NW COR, TH §2*W 1004.55 FT FOR POB, TH S88*E 1306.68 FT, TH 52'W 334.84 FT,
TH N88*W 1307.4 FT, TH N2*E 334.85 FT TO POB SUB TO ESMT & ROW OF RECORD 10.05 AC MIL PARG’
3796 CULLEN RD
SPLIT 5/92 FROM 006
Protested Item
[/] Assessed Value
[If Tentative Taxable Value
[ Classification
O Qualifed Agricultural
.:
Property Exemption
1. PROTEST
OF ASSESSMENT
(Complete this section for a protest of assessed value and/or tentative taxable value)
A
d
Amount
0)
imalgd TrugLCe
Tentalive Taxable Val
K
ssessed
Amoun 201,600
Oviner's Esti TAN) i
entative
Taxable
Value
136,234
‘ear
2024
’
7
2.
PROTEST OF CLASSIFICATION
(Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in accordance
with section 211.34c of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular classification has on
that property's status as a homeowner's principal residence or qualified agricultural property.)
Classification of property on this year's assessment roll:
401
Classification should be: (Please check one of the following)
[O
Agricultural
O Industrial
CI Timber Cutover
[Utility (Personal Property Only)
OO commercial
[J Residential
[Ibevelopmental
3.
PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural property,
i
A
the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT UPON THE
EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor: (Enter
0
if exemption is denied)
Percent qualified agricultural exemption requested by Owner: (Enter 100 if full
exemption requested)
4.
REASON FOR PROTEST
eT
TE
<CE A TTACHMEN TPage 7
Michigan Department of Treasury
Form 618, Page 2
FOR BOARD OF REVIEW USE ONLY
INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes.
Pelition Number
5
Parcel Code
[0
4708-17-100-013
1. ASSESSED VALUE
Disposjtion by Board of Review. The Board of Review must state the reason for its action below.
R
Denied
[]
Assessed Value Changed From:
|
201,600
ro:
|
]
Record 4f Vote - Board or three member committee of board
Chairperson: F7{.ves
[J
no
A
Member:
X ves
[1] no SL
Member: He
edi
Initials’
Reas;
r Board
Aq
Pair lereruuse Ynperery /s Assessed Aa-S0% ov
:
If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Ulility Personal Property may be
appealed by May 31. Agricullural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31, The petition must be filed on
a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib.
2. TENTATIVE TAXABLE VALUE
Disposition by Board of Review. The Board of Review must state the reason for its action below.
x
Denied
[]
Tentative Taxable Value Changed From:
136,234
To;
a
Record df Vote - Board or three member committee of board.
)
Chairperson:
ves
[J
no IE Member:
X| ves
[] noe
Member:
gt es
[]
Noe
Reason for Board Action:
[&)
14
A
Soe oi ve:
Ifyou disagree with the decision of the Board of Review regarding tentative taxable value; you may appeal that decision by filing a petition with the Michigan Tax Tribunal at
P.0.Box 30282, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be
appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed
on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxirib.
3. CLASSIFICATION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
[J
Denied
[]
Classification Changed From:
401
To,
Record of Vote - Board or three member committee of board.
Chairperson:
[] ves
[1 NO—s~
Member:
[1 YEs
[1]
NO mms
Member:
[1 ves
[1] No fis
Reason for Board Action:
If you disagree wilh the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the Stale Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30,
4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION
Disposition by Board of Review. The Board of Review must state the reason for its action below.
O
Exemption Request Denied
O
Exemption percent modified from
% To:
%
Record of Vote - Board or three member committee of board.
Chairperson:
YES
NO
Member:
YES
Member:Page 8
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Page 12
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Lawrence A Shaheen , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No.24-003536-TT Hartland Township , Respondent(s) PROOF OF SERVICE Amanda Carrigan states that on 10/10/2024 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Lawrence Shaheen 3796 Cullen Rd Howell, Michigan 48855 Ahn a ture of person who is gfrving/mailing copy] mar(da (herr can) \_APrint/type name of person serving/mailing copy]
Page 13
CERTIFIED MA Hartland Township 2655 Clark Rd Hartland, Michigan'48353 ?022 0410 000L 992 Michigan Ta PO Box 3023 Lansing, Mi