Pafford.pdf

Betty S Pafford Rlt, Petitioner V Township Of Forest, Respondent · 25-003346-TT

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RECEIVED 

JUN 2 4 2075 

MICHIGAN TAX TRIBUNAL 

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) 27 /(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 

Bett 

3 

"URERET RL 

Mailing Address (NowStreet, P.O. Box or Rurat Route} 

[0357 

WilsoA 

“Bhsolle 

Mil" G56 

gg Number 

Fax Number 

103] 

pO] 

| 

E-mall 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 

Lonnie 

"VEER nd 

Firm Name (if any) 

RY 

Street, £.0. Box or Rural Route) 

WilseN 

O fisville 

ATs 

Telephone Number 

Fax Number 

410-5(5-54%0 

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, are they contiguous or adjoining? 

parcels are you | [] ves* 

No** 

s, use a multiple parcel form for information regarding any contiguous parcels.

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7; Valuation Information “use the muttipte parcel form for additional, contiguous parcels. 

Parcel identification Number: 6 GLU 

vet 

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: 

197 400 

Current Taxable Value as estaflished by the BOR: 

[0b (0 

What do you believe 

Js the Tair market value (also known as True Cash Value)? 

Abo, OUD 

Multiply the True Casli 

Vaiue by 5 and enter here. This is your contention of Assessed Value. 

(00 coe 

Ifyou a Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Souty 

Dont 

onder SlAnd 

Section 8: Classification Information only the mi Dep't of Treasury may appeal this Issue to the Tribunal* 

Parcel Identification Number: 

N 

092240600 2 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one) 

0 

Agrloujtural 

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 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

A 

tre Cash and Taxable Value 

[1 Poverty Exemption 

[J Taxable Value Only (calculation) 

[3 bisabled Veterans Exemption 

[J uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

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

[J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

T went to Foust toonsvifs Bostd Fo Fgh. 

Things: 

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Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

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

Yes 

[mn] No 

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

[J July 

[1 oecember 

If No, check the applicable reason(s): 

[J not required to attend 

[| Assessment Change Notice was not received by Petitioner 

[W] Appealing a purported Clerical Error or Mutual Mistake of Fact 

(if yes, include explanation in Section 6) 

0 Appealing within 35 days of State Tax Commission Order

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 Principat Residence Exemption of at least 50% as of the date of the filing of this petition? 

[7 ves 

1A] No 

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

J Yes 

E 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 wili 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 

$0ver $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 $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 $100,000.61 or greater the 

appeal does not qualify for Small Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature “required 

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03/10/2025 

10:31 

AM 

L-4035 

Michigan Department of Treasury 

618 (Rev. 11-12) 

Petition to Board of Review 

This form is issued under the authority of PA. 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 

Pefitioner's Name (If Other than Owner. Please Print or Type) 

Owner's Name (Please Print or Type) 

PAFFORD, BETTY TRUST 

Township or City 

County 

FOREST TOWNSHIP 

GENESEE 

The undersigned protests the assessed value andlor 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) 

09-22-400-002 

W 1/2 OF SE 1/4 EXCEPT W 280 FT SEC 22 TON R8E (75) -ACT 135 PA 1976 CERT # 82-2844- 

10357 WILSON RD 

[J Classification 

J Qualifed Agricultural 

Property Exemption 

Protested Item Je Assessed Value 

[J Tentative Taxable Value 

1. 

PROTEST OF ASSESSMENT 

(Complete this section for a protest of assessed value and/or tentative taxable value) 

Year 

Tentative Taxable Value 

106,660 

2025 

Owner's Estimated True Cash Vaiue 

Assessed Amount 

192,400 

JLT 700 

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 shail not be influenced by the effect that a particular classification has on 

oo” Poh status as a homeowner's principal residence or qualified agricultural property.) 

Classification of property on this year's assessment roll: 

101 

Classification should be: (Please check one of the following) 

OJ Agricultural 

[OJ Industrial 

CO Timber Cutover 

[utility (Personal Property Only) 

[0 commercial 

[J Residential 

[Developmental 

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, 

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 requested by Owner. (Enter 100 if full 

Percent qualified agricultural exemption granted by assessor: {Enter 0 if exemption is denied) 

exemption requested) 

4. 

REASON FOR PROTEST 

State reason(s) for protest of assessed value and/or the tentative taxable value and/or classifi cation and/or qualified agricultural property exemption. 

ad Acar 

Ie ast 

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Foc 

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7° 

Scod i As

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. 

Parcel Code 

Petition Number 

IZ. 

09-22-400-002 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

Il 

Assessed Value Changed From: 

| 

192,400 

Jo: 

{ 

| 

Record of Vote - Board or three member committee of board 

ves 

[wn 

Member: 

[1vEs 

[Jno £8 

Member 

vd 

1 vl 

Chairperson: 

J 

Initiais. 

Reason for Board Action: 

Initi 

preredy pzerme 

1f 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, Industriat 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 fied on 

a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are avaitable 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 befow, 

[5 

Denied 

| 

Tentative Taxable Value Changed From: 

106,860 

vo: 

Record 

6 Vote - Board or three member committee of board. 

Chairperson: of ves 

O No 

Member: 

[(}-¥es 

[7] 

no RB 

Member: 

EX Yes 

[1 no-Fas] 

Reason for Board Action: 

pope 

zz 

A 

If you disagree with the decision of the Board of Review regarding tentative taxable valuetfou may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.O.Box 30232, 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/taxtrib. 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[Denied 

[[] 

Classification Changed From: 

101 

To; 

Record of Vote - Board or three member committee of board, 

Chairperson: 

[1 ves 

[1 Nome 

Member: 

[J YEs 

[7] 

NO mms 

Member. 

[1 ves 

[1 Noms 

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 State 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 

[| 

Exemption percent modified from 

Record of Vote - Board or three member committee of board. 

% To: 

%

on her pent 

Tossur, 

THIS 

IS NOT A TAX BILL 

L-4400 

Notice of Assessment, Taxable Valuation, and Property Classification 

This form Is issued under the authority of £.A. 206 of 1893, Sec. 211.24 (c} and Sec.211.34c, as amended. This is a model assessment notice fo be used by the lacal assessor. 

FROM: FOREST TOWNSHIP 

PARCEL IDENTIFICATION 

CARRIE BOCK - ASSESSOR 

. 

_400- 

130 E MAIN ST 

PARCEL NUMBER: 

09-22-400-002 

OTISVILLE, MI. 48463 

PROPERTY ADDRESS: 

10357 WILSON RD 

OTISVILLE, MI 48463 

PRINCIPAL RESIDENCE EXEMPTION 

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

PAFFORD, BETTY TRUST 

% Exempt As "Homeowners Principal Residence”; 

00% 

10357 E WILSON RD 

% Exempt As "Qualified hgrcutrs Property"; 

100.00% 

OTISVILLE Mi 48463 

% Exempt 

As "MBT Industrial Personal™ 

.00% 

% Exempt As "MBT Commercial Personal”; 

.00% 

Exempt 

As “Qualified Forest Property": 

0 Yes 

[X] 

No 

Exempt 

As "Development Property": 

[7] Yes 

No 

LEGAL DESCRIPTION: 

W 1/2 OF SE 1/4 EXCEPT W 280 FT SEC 22 TIN R8E (75) -ACT 135 PA 1976 CERT # 82-2844- 

ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 

101 

Agricultural 

PRIOR YEAR'S CLASSIFICATION: 

101 

Agricultural 

The change in taxable value will increase/decrease your tax bill for the 2025 

CURRENT TENTATIVE 

CHANGE FROM 

year by approximately: 

$403 

VER aa 

| AMOUNTYEAR: ,. | 

PRORYEARTO 

1. TAXABLE VALUE: 

92 590 

106,660 

14,070 

2. ASSESSED VALUE: 

164,200 

192,400 

28,200 

3. TENTATIVE EQUALIZATION FACTOR: 

1.000 

: 

: 

Sa 

4. STATE EQUALIZED VALUE (SEV): 

164,200 

192,400 

28,200 

5. There WAS or WAS NOT a transfer of ownership on this property in2024 

WAS NOT 

6. Assessor Change Reason: 

The 2025 Inflation rate Multiplier is: 1.031 

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

Name: 

Phone: 

Email Address: 

CARRIE BOCK 

(810) 631-6040 

C.BOCKGT@YAHOO.COM

To the board 

Im not very good at paper work Im sorry I did the best I could 

hope you will read this and give me a break for not being a rocket 

man , this stuff does not come easy for me sorry 

3 main things that I want you to look at 

1 is a so called porch thats on there new tax is a concrete slab that 

has been there for over 52 years with a 4inch crack threw the 

middle now being taxed on 

2 in 2018 I went to forest township board and they toke the fire 

place off, only used 2 times in my life has crack flue in it so its not 

useable and been blocked off for over 35 years, now its back on 

there again 

3 last year tax went up 18,000 and out of pocket was 127.00 at 5% 

and now it went up 10,200 more this year witch is 28,200 and my 

out of pocket is 403.00 at 3.1% 

, that dont seem to be right to me 

I did put a 16x30 Addison on 2 years ago, I under stand I have to 

pay more but thats 530.00 more money out of pocket a year 

I did a pole barn 8 years ago and both cost the same price to build , 

and I did build both my self so no labor and the barn out of pocket 

total was 300.00 a year, total cost for barn and addition was 21,000 

each for wood ect. 

I dont under stand whats going on for how stuff is taxed , I dont 

have an S stamped on my forehead but still I dont understand 

some of this 

thanks for your time and look forward to talking to you over this 

Ihave added some pics for you to look at too 

maybe it will help for you to under stand 

Thanks again Lonnie Pafford trustee of the Betty S. Pafford RLT

On May 30th 2025 

Genesee County Appraiser stop by was here in 2015 

and talked to my mother , he is doing Ag land. 

Very nice man we talked for 30 min. 

his name is Robert Gorman he show me a drawing of 

the house from 2015 and there is no so called porch 

on there 

, that is just a concrete slab with a crack all 

the way threw it , I sent you a pic. its been there for 

52 years, the other is the fire place it is not on his 

drawing either, he told me that neither one of theses 

should not of ever been on tax role , pic of it being 

closed off for over 35 years , 

sorry it toke so long to get to you , Im old and not the 

smartest person in the world 

Thank you for your time 

Lonnie Pafford 

810-513-5420 cell, no voice mail 

810-631-6011 

land line place to leave message if no 

one is at home

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