Kauffman.pdf

John P Kauffman, Petitioner V Township Of Assyria, Respondent · 24-004214-TT

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RECEIVED 

DEC 27 2024 

MICHIGAN TAX TRIBUNAL 

. 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

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 Smali 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 

Ml 

Last Name/Company Name 

John 

P| 

Kevan 

Mailing Address {No., Street, P.O. Box or Rural Route] 

52.55 

lawrence 

d 

City or Town 

. 

State 

ZIP Code 

ashv]le 

MI| 

4407.3 

Telephone Number 

Fax Number 

517-552~ 3856 

un 

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

MA 

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

] 

First Name 

ML 

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-mall 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, are they contiguous or adjoining? 

parcetsareyou | [1 ves* 

[] Not 

appealing? 

*If yes, use a multiple parcel form for information regarding any contiguous parcels. 

] 

**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted,

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

ail that apply) 

{1 True Cash and Taxable Value 

J Poverty Exemption 

[J Taxable Value Only (calculation) 

[I Disabled Veterans Exemption 

[0 Uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation {other than the dental of a 

KI Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Sce 

a tached 

note / Jeter 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 2027 and ZOZ> 

Did you protest the assessment at a Board of Review (BOR)? [Hl] Yes 

[= 

If Yes, check which BOR you attended AND attach the BOR decision: 0 March 

0 July 

[| December 

If No, check the applicable reason(s): 

0 Not required to attend 

Assessment Change Notice was not recelved by Petitioner 

Appealing a purported Clerical Error or Mutual Mistake of Fact (If yes, include explanation in Section 6) 

[Wl] Appealing within 35 days of State Tax Commission Order 

B Appealing within 35 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN 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: 

O0F-2l-0p26-0t0~00 

Classification of Property: 

Rea! 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Gutover 

Developmental 

Utility 

(check one) 

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

Current Taxable Value as established by the BOR: 

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

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

if you believe the Taxable Value differs from your contention of Assassed Value, enter your contention of Taxable Value. 

Section 8: Classification Information *Only the M! Dep't of Treasury may appeal this lssue to the Tribunat* 

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 ona) 

What do you balleve is the property's classification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

{check one) 

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

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

: 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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 Yes 

= No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[| Yes 

= 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, pius 

$25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000, 

If your property Is residential property (soe MOL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fae ls: 

$100,000.00 and under 

$126.00 

$100,000.01 to $500,000.00 

$200.00 

$O0ver $600,000.00 

$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 

$260.00 

* Plus $26.00 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 fifed. 

Signature ‘required 

Petitioner or 

oy/Authbrized Representative’s 

Signature; 

” ay _ 

poy iw 3 

Lures 

7 

4

Michigan Department of Treasury 

L-4260 

2766 (Rev. 05-16) 

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. Date of Transfer (or land contract signed) 

V/L Wolf Road 

Barry 

June 16, 2021 

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

5. Purchase Price of Real Estate 

J city 

Xl Township 

[7 village 

$500,000.00 

. 

6. Seller's (Transferor) Name 

Assyria 

Burk Farms, Inc. 

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

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

PIN. This number ranges from 10 to 25 digits. 

it usually includes hyphens and sometimes includes letters. Itls 

John Paul Kauffman and Ellen Kauffman 

on the property tax bill and or the assessment notice. 

5255 Lawrence Rd. 

Nashville, MI 49073 

08-01-020-010-00 

9. Buyer's (Transferee) Telephone Number 

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 wilts, certaln long-term leases and business interest, See Page 2 for 

fist. 

[J Land Contract 

0 Lease 

Deed 

J other (specify) 

11. Was property purchased from a financial institution? 

12. Is the trhnsfer between related persons? 

13. Amount of Down Payment 

[1 ves 

Ono 

CO ves 

Ono 

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

15. Amount Financed (Borrowed) 

Cd ves 

[ 

EXEMPTIONS 

Certain types of transfers are exempt from uncapping. 

if you believe this transfer is exempt, indicate below the type of exemption you are claiming. 

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

0 

Transfer from one spouse to the other spouse. 

Change in ownership solely to exclude or include a spouse. 

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

Transfer of that portion of a property subject to a life lease or life estate (until the life lease or life estate expires). 

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) 

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). 

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

Transfer between entities under common control or among members of an affiliated group. 

Transfer resuiting 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. 

Transfer of qualified forest property when the property remains qualified forest property and affidavit has been filed. 

LJ 

Transfer of land with qualified conservation easement (land only - not improvements), 

OI 

other, specify: 

CERTIFICATION 

m] 

[m] 

[m] 

[my] 

0 

0 

O 

ad 

O 

a 

[ma] Transfer of real estate through normal public trading of stock. 

[| 

x

Boutiokaft 7 

lis 

BY HERITAGE POLY 

/ 

| 

re 

x 

Phone: (260) 768-7359 

[Pro perte 

In 

Question 

203 

Purchased 

and 

ages] 

on 

Glielz1t 

~ 

Fropert- Transfer 

paleidavit 

was 

<i ripe LE submitted 

at 

that 

time. 

Copy Ja eluded) 

. Shortly 

Yfhermfter 

after 

review ine 

tax 

bills 

TT 

gqlled 

Rogec Sm Hh (Fasmpar of 

Assyriatwp 

at that time 

fo ask 

foc 

assistance 

in 

getting 

property 

in forces ry 

Program 

- 

property 

is 

[00% wooded 

and 

currently 

he ing 

managed 

by 

myself 

as 

owner 

of 

Evenjreen Logging 

. 

He 

Reger 

Smith 

provided 

no assistance 

oc info. 

in 

what 

IT 

peeHedte 

do. 

He teld me. 

until 

roperty 

shows 

in 3 

stem as 

Fanstered im 

Name = 

cant = 

any 

Hing 

T 

told 

Wins all 

paperwer 

"0d 

i 

SU PA 

we 

date 

Cownty GIS 

+ 

0nyx hort 

Ars 

hod 

vp dated news ownership within 

S hort 

| 

peried gf Aine 

B07 

SA 

| 

Sl 

believe 

clerical 

errors 

have 

| 

occured 

resulting 

fn 

- 

iC 

Po

me 

pot 

being 

able 

to subm, 

reguests 

for 

re class feat mt 

subj ect prop=iix. T+ i's 

or of 

dec and ing 

That 

MNS 

my Ha 5 

been 

released from dobies 

os gssesser 

ave 

to 

clerical 

errors 

Hound 

ducing 

| 

avd its 

done 

by 

cate. 

Mew assessor 

Kevin Hares 

advised 

me 

te 

su bmi it 

| 

appeal 

fo 

tax 

Fri bu ack 

Than lx 

Yer foc 

your 

+ lme. (A 

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per 

5177 

~ QR52-02>57 

57255 

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fas hv 

( lle 

(le 

MIT 

mT 49073

John 

f Kaufman 

5255 Lawrence Rd 

(Vashv 

i lle. MT 4q073 

lich gan ew Tedbwaa 

| 

PO 

Box 30232 

Lans ing MI 499049 

4890SF7TE2 BOBO 

We 

HI 

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bg 

gb faba 

frassn [Hyg

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