Petition with Attachments.pdf

Jcr Holdings LLC, Petitioner V Township Of Orion, Respondent · 25-001959-TT

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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) 279, 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 

[8 

Last Name/Company Name 

JCR Holdings 

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

12100 Ebeling Rd. 

City or Town 

State 

ZIP Code 

Romeo 

Ml 

48065-2607 

Telephone Number 

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

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

First Name 

M.L 

Last Name 

Marc 

D. 

Kaszubski 

rer 

'Reilly Rancilio P.C. 

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

12900 Hall Rd., Ste. 350 

City or Town 

State 

ZIP Code 

Sterling Heights 

MI 

4831 3 

Telephone rumeer 086-7 26-1 000 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

mkaszubski@orlaw.com 

Section 3: Subject Property Information 

How many 

If you are appealing more than one parcel, are they contiguous or adjoining? 

parcels are you 

[J Yes* 

[4 No 

appealing? 

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

1 

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

Property Address (No., Street, Gity, ST, ZIP) [if multiple, list first property's address] 

Taxing Authority (City or Township) 

County 

Charter Township of Orion 

Oakland

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) 

[id True Cash and Taxable Value 

[3 Poverty Exemption 

[1 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[] Eligible Manufacturing Personal Property (ESA) 

[71 Exemption from Taxation (other than the denial of 

a 

[1 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

The 2025 assessment, assessed value, state equalized value and taxable value 

imposed upon all parcels of the Subject Property, and the taxes to be levied and 

collected thereon, are invalid and untawful and operate as a fraud upon the taxpayer for 

the reasons that: 

(a) the assessment, assessed value, state equalized value and/or 

taxable value exceeds the amounts permitted by the Michigan Constitution, applicable 

statues and case law; (b) the assessment, assessed value, state equalized value and/or 

tax value are at higher percentages of true cash value than permissible under the MI 

Constitution, applicable statutes and case law; (c) the assessment, assessed value, 

state equalized value and/or taxable values are based upon the erroneous determination 

of the frue cash value of that portion of the Subject Property that is taxable under 

Michigan law, and are based upon the application of wrong principles; and (d) the 

assessment, assessed value, state equalized value and/or taxable value, and the mode 

of assessment adopted by Respondent, discriminate against Petitioner and denies 

Petitioner its constitutional rights to uniformity, equal protection and due process of law. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

[No 

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

March 

[] July 

a December 

If No, check the applicable reason(s): 

(| Not required to attend 

O Assessment Change Notice was not received by Petitioner 

[| Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order 

[J Appealing within 35 days of receipt of Notice of Uncapping 

Did you request a poverty exemption at the BOR? [i] Yes 

[7] No 

If Yas, check which BOR considered your application AND attach the BOR decision: [| March 

[_] July 

[| December 

If No, explain why:

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

Parcel Identification Number: 

0-09-28-401-008 

Classification of Property: 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

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

230,710.00 

Current Taxable Value as established by the BOR: 

112,590.00 

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

1,000.00 

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

500.00 

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

111,590.00 

Section 8: Classification Information ronly the Mi Dep't of Treasury may appeal this issue to the Tribunat* 

Parcel Identification Number: 

' 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

(check one} 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one} 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved 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? 

[3 Yes 

No 

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

NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Value in contention is: 

Filing Fea 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 nat qualify for Smalt Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature required 

Petitioner or Attorney/Authorized Representative's Signature: /s/ M a rc D ) 

Kasz u bs Ki 

Ist

** Notice of March Board of Review Change ** 

FROM 

CHARTER TOWNSHIP OF ORION 

MICHEAL R. LOHMEIER, ASSESSOR 

2323 JOSLYN ROAD 

LAKE ORION MI 48360 

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

IR HOLDINGS Le 

PROPERTY IDENTIFICATION: 

0 -09-28-401-008 

ROMEO MI 48063-2607 

SCHOOL DISTRICT: 63230 

PROPERTY ADDRESS: 

THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRINCIPAL RESIDENCE/QUALIFIED AG EXEMPTION: 

0.00% 

MICHIGAN BUSINESS EXEMPTION: 

0.00% 

PRIOR YEAR'S CLASSIFICATION fF DIFFERENT: 

402 

Residential 

The Board of Review has Examined your 2025 Assessed Value and/or Capped Value and has made the following decision: 

PETITION NUMBER: 

150 

DATE: 

03/13/2025 

VALUE PRIOR MBOR | VALUE AFTER MBOR 

CHANGE 

1, ASSESSED VALUE 

230,710 

230,710 

0 

2. CAPPED VALUE 

112,590 

112,580 

3. TAXABLE VALUE 

112,590 

112,580 

4. TENTATIVE EQUALIZATION FACTOR: 

1.000 

5, STATE EQUALIZED VALUE: 

230,710 

| 

230,710 

8, There WAS/WAS NOT a transfer of ownership on this property in 2024. 

WAS NOT 

The 2025 Capped Value Formula is the 2024 Taxable Value, minus losses, increased by the Inflation Rate Multiplier of 3.1%, 

plus Additions. Taxable Value is the lower of Assessed Value or Capped Value unless an Ownership Transfer occurred, Your 

Taxes are Levied on the Taxable Amount. 

Further appeal of valuation may be made to the Michigan Tax Tribunal by filing a petition that can be obtained at 

www. michigan.gov/taxtrib (click Smalf Claims Tab) and mailed to PO Box 30232, Lansing, MI 48909 by May 31st for 

Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal, and Utility Personal 

Property. The final date for further appeal of valuation for Agricultural Real, Residential Real, Timber Cut-over Real, and 

Personal Property is July 31st. 

Michigan Tax Tribunal Decisions received February through May are not reflected in this March Board of Review 

Change Notice. 

A COPY OF THIS NOTICE MUST ACCOMPANY ANY PETITION TO THE MICHIGAN TAX TRIBUNAL OR YOUR APPEAL 

WILL DEFAULT, 

CHARTER TOWNSHIP OF ORION 

BOARD OF REVIEW 

If you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 

2167 to the State Tax Commission, PO Box 30471 Lansing MI 48909 by June 30th,

Michigan Department of Treasury, 

1019 (Rev, 10-26) 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form is issued unde the authority of P.A. 206 of 1883, Sec. 211.24 (¢} and Sec.211.34c, as amended. This is 2 mode) assessment notice to be used by the local assessor, 

FROM: CHARTER TOWNSHIP OF ORION 

MICHEAL R. LOHMEIER, ASSESSOR 

2323 JOSLYN ROAD 

LAKE ORION 

Mi 48360 

PARCEL IDENTIFICATION 

PARCEL NUMBER: 

0 -09-28-401-008 

SCHOOL DISTRICT: 

LAKE ORION COMMUNITY SCHOOLS 

PROPERTY ADDRESS: 

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

JCR HOLDINGS LLC 

12100 EBELING RD 

ROMEO MI! 48065-2607 

PRINCIPAL RESIDENCE EXEMPTION 

% Exempt As "Homeowners Principat Residence”: 

00% 

% Exempt As "Qualified Agricultural Property™ 

00% 

% Exempt As "MBT Industrial Personal”: 

00% 

% Exempt As "MBT Commercial Personal®: 

00% 

Exempt 

As "Qualified Forest Property”: 

[7] Yes 

No 

Exempt As "Development Property": 

[ Yes 

No 

LEGAL DESCRIPTION; 

T4N, R10E, SEC 28 PART OF § 1/2 OF SEC BEG AT PT DIST § 01-25-30 E 1300.60 FT & S 88-44-35 W 270.45 FT FROM E 1/4 COR, 

TH S 88-44-35 W 2032.60 FT, TH N 00-04-30 W 170.82 FT, TH § 81-51-13 W 1021.04 FT, TH N 08-24-39 W 257.00 FT, TH ALG 

CURVE TO RIGHT, RAD 714 FT, CHORD BEARS N 17-20-52 E 656.10 FT, DIST OF 681.70 FT, TH ALG CURVE TO RIGHT, RAD 852 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

402 

Residential 

PRIOR YEAR'S CLASSIFICATION: 402 

Residential 

LT 

CURRENT 

CHANGE FROM 

The change in {axable value will increase/decrease 

your tax bill for the. 2025 

PRIOR AMOUNT 

Ti 

year by approximately: 

C8182 

; 

YEAR: 

2024 

mE As 

ORRENT YEAS 

1. TAXABLE VALUE: 

109,210 

112,590 

3,380 

2. ASSESSED VALUE: 

209,740 

230,710 

20.970 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

4. STATE EQUALIZED VALUE (SEV): 

209,740 

230,710 

20,970 

5. There WAS ar WAS NOT a transfer of ownership on this property in 2024: WAS NOT 

6. Assessor Change Reason(s): 

Market Adjustment 

The 2028 Inflaticn Rate Multiplier is: 1.031 

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

Oakland County Equalization 

(248)858-0776 or (248)858-0773 

equal@oakgov.com 

March Board of Review Appeal Information: 

The Board of Review will meet at The Orion Municipal Complex (2323 Joslyn Rd. Orion, Mi 48360) on Tuesday, March 4th from 9:00 

am until 9:30 am for an Organizational Meeting. 

Appeals will begin on: 

Tuesday, March 4th from 9:30 am until 12:00 noon and 1:00 pm until 4:30 pm. 

Monday, March 10th from 8:00 arn until 12:00 noon and 1:00 pm untit 4:30 pm. 

Wednesday, March 12th from 1:00 pm until 5:00 pm and 6:00 pm until 9:00 pm. 

To schedule an appointment (IN ADVANCE for the Board of Review, 

please contact Oakiand County Equalization Division at (248) 858-0776, 

The Board of Review will accept written appeals if received prior to the closing of the Board of Review. 

NOTE: Written appeals MUST be in letter form. Emails will NOT be accepted.

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