24-003829.pdf

Township Of Marion, Petitioner V City Of Howell, Respondent · 24-003829-TT

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RECEIVED 

MAR 26 2025 

MICHIGAN TAX TRIBUNAL 

Gormley aw Cifices, PLC 

Attorneys and Counselors at Law 

John L. Gormley, Esq. 

101 

E. Grand River Avenue 

Clint P. Stevenson, Esq. 

john@gormleylaw.net 

Fowlerville, Michigan 48836 

clint@gormleylaw.onmicrosoft.com 

Phone: (517) 223-3758 

Fax: (517) 223-8233 

www.gormleylawotfices.com 

Marh 21, 2025 

Tribunal Clerk 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

RE: 

Township of Marion; Robert W. Hanvey v City of Howell 

Case No. 24-003829 

Dear Tribunal Clerk: 

Pursuant to the most recent Order entered by the Judge on March 17, 2025, please find enclosed 

the following document for filing with the Tax Tribunal: 

1) 

An Amended Property Tax Appeal Petition Form Valuation/Exemption/Classification 

Appeal with Multiple Parcel Attachment to Petition Form Valuation Appeal; and 

2) 

Proof of Service. 

Thank you for your assistance in this matter. Please let me know if you have any questions or 

concerns. 

Best Regards, 

fo) 

Mary feleiil

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

AMENDED 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 Rute (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 

"KR 

Last Name/Company Name 

Township of Marion 

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

First Name 

Last Name 

John 

L 

Gormley (P53539) 

Firm Name (if an 

"Gormley Law Offices, PLC 

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

101 E. Grand River Ave. 

City or Town 

State 

ZIP Code 

Village of Fowlerville 

Mi 

48836 

Telephone Number 

Fax Number 

(517) 223-3758 

(517) 223-8233 

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

john@gormieylaw.onmicrosoft.com 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [A ves* 

[] No

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check aii that apply) 

{J True Cash and Taxable Value 

[O Poverty Exemption 

[1 Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[] Uncapping of Taxable Value 

[O Eligible Manufacturing Personal Property (ESA) 

[2 Exemption from Taxation {other than the denial of a 

{0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

These properties were purchased by the Township for the public purpose of protecting the 

Township's sewer and water systems REUs (taps assigned to the property) from purchase by the 

a speculator at Michigan Tax Sale. 

After the REUs were assigned to the properties by the Township, the properties were transferred 

into the City of Howell under an existing Act 425 agreement. The Township REUs were subject to 

a twenty-year Special Assessment that still had several years of payments remaining, but due to 

the change of jurisdiction the Township could no longer assess the unpaid REU fees on the 

taxes. 

if the properties were purchased at tax sale by a private party, the past due balance would have 

been extinguished and remaining payments would be uncertain. 

The Act 425 agreement provided for a waiver of capital charges for up to 400 sewer REUs if the 

property came into the City. The City has disputed that claim and we are still negotiating a 

resolution. 

As soon as we resolve the issue with the sewer REUs and the right to capital charges with the 

City, the Township will determine the next steps with regards to the property's ownership by the 

Township and potential future uses. At this point, the property is being held by the Township for a 

public purpose and is not listed or marketed for sale. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? [7] Yes 

[i] No 

If Yes, check which BOR you attended AND attach the BOR decision: [y} March 

[1 duly 

[] December 

If No, check the applicable reason(s): 

[Hl] Not required to attend

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: 

4717-01-200-004 

Classification of Property: 

Real 

Personal 

(check one) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

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

$205,800 

Current Taxable Value as established by the BOR: 

$205,800 

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

$411,600 

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

$205,800 

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

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

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) 

O 

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 

ORLENE HAWKS 

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? 

Oa 

Yes 

[wi] No 

Are you appealing ONLY the denial of a Poverty Exemption? 

[ves 

[A 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 

$O0ver $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 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. 

Signature “regres, 

yi 

Pe Ba 

Petitioner or AttorngglA 

ne Yeoh Sigripture: 

Isl

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES 

DIRECTOR 

SUZANNE SONNEBORN 

EXECUTIVE DIRECTOR 

MULTIPLE PARCEL ATTACHMENT TO PETITION FORM 

VALUATION APPEAL 

Petitioner’s Contact Information: 

First Name/Company Name 

[KN 

Last Name 

Township of Marion 

Valuation Information: 

Parcet Number: 471 7-01 -200-005 

Classification of Property: 

Real 

Personal 

{check one} 

4 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value {also known as State Equalized Value) as established by the Board of Review: 

$109,400 

Current Taxable Value as established by the Board of Review: 

$109,400 

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

$218,800 

Divide the fair market value by 2 and enter here. This is your contention of Assessed Value {also known as State Equalized Value). 

$109,400 

If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

Valuation Information: 

Parcel Number: 

Classification of Property: 

Real 

Personal 

(check one} 

| 

ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessad Value (also known as State Equalized Value) as established by the Board of Review:

hy 

el 

ht 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

DIRECTOR 

MICHIGAN TAX TRIBUNAL 

Township of Marion 

Petitioner(s) 

v 

MTT Docket No. 24-003829 

City of Howell 

) 

Respondent(s) 

PROOF OF SERVICE 

Mary Leicht 

states that on 03/21/2025 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the Amended Petition & Attachment relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Peter Augostino, Assessor 

611 

E. Grand River Ave. 

Howell, MI 48843 

fou lexan 

[Signature §jpersen who is serving/mailing copy] 

Mary Leicht

(70 

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GRAND RAPIDS MI 493 

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101 East Grand River Avenue 

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Fowlerville, 

MI 48836 

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5 

£ 

0006008773 

MA

Tribunal Clerk 

Michigan Tax Tribunal 

611 W. Ottawa St. 

Lansing, MI 48933 

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