Motion to Dismiss FInal.pdf
Scott D Howard, Petitioner V Michigan Department Of Treasury, Respondent · 24-003720-TT
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P.O. BOX 30440 • LANSING, MICHIGAN 48909 www.michigan.gov/pre • 517-335-7487 5647 (Rev. 04-19) GRETCHEN WHITMER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING RACHAEL EUBANKS STATE TREASURER October 10, 2024 Chief Clerk Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 Re: Scott D Howard v Michigan Department of Treasury MTT Docket No. 24-003720 Dear Chief Clerk: Enclosed please find Respondent Michigan Department of Treasury’s Motion to Dismiss this case along with a Proof of Service for the above-mentioned file. If you have any questions or concerns, please do not hesitate to contact me. Sincerely, Quale Williams Departmental Representative Enclosures cc: Scott D Howard
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL SCOTT D HOWARD, Petitioner, v MTT Docket No. 24-003720 MICHIGAN DEPARTMENT OF TREASURY, Respondent. ______________________________________/ PROOF OF SERVICE Quale Williams, says that on October 10, 2024 he served a copy of the Respondent’s Motion to Dismiss and this Proof of Service relative to the above-captioned matter by depositing the same in a receptacle of the United States Post office in the City of Lansing, Michigan, enclosed in an envelope bearing postage fully prepaid, plainly addressed as follows: Scott D Howard 1315 Fairlane Dr. Adrian, MI, 49221 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 ____________________________ Quale Williams Departmental Representative
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL ANSWER FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION MOAHR DOCKET NO. _________________ Section 1: Respondent’s Contact Information Unit of Government Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information First Name M.I. 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-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 3: Subject Property Information Parcel Identification Number(s): Are the parcels listed by Petitioner contiguous or adjoining? If not, list which parcels are adjoining (i.e. touch). Yes No Not Applicable Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Pursuant to Michigan Tax Tribunal (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Notice of Denial or Board of Review Decision) with this Small Claims Answer, if applicable. If you do not submit this document, you may be held in default. 24-003720 PRE Unit Quale Williams 430 West Allegan Lansing MI 48922 517-241-2904 williamsq2@michigan.gov AD0-461-0550-00
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 4: Explain Your Answer to this Appeal Section 5: Jurisdictional Issues List the tax year(s) denied: Check what action prompted this appeal: Notice of Denial of Principal Residence Exemption was issued Denial by Board of Review Denial by Dept. of Treasury Other If you checked “other” above explain: If Petitioner is appealing from a Board of Review denial, check which Board of Review took action: March July December List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Signature *Required Respondent or Attorney/Authorized Representative’s Signature: /s/ See Attached 2020, 2021, 2022 and 2023 09/29/2023
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PAPER FILING INSTRUCTIONS FOR ANSWER TO PRINCIPAL RESIDENCE/QUALIFIED AGRICULTURAL EXEMPTION 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, P.O. Box 30232, Lansing, MI 48909. Section 1: Respondent’s Contact Information: “Respondent” is not the assessor, Respondent is the unit of government filing the answer to the petition (i.e. city or township). Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information: Respondent must be represented by an attorney or authorized representative (i.e., assessor) to file an answer to the petition. 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 address to electronically serve all future documents issued by the Tribunal. A request by Petitioner or Petitioner’s attorney or authorized representative to opt out of electronic service once an email address is provided must be made in writing. Section 3: Subject Property Information: Parcel Identification Number(s): Each parcel number being appealed must be listed. Are they contiguous or adjoining: If multiple parcels are being appealed, indicate whether the parcels are contiguous or adjoining. If not all parcels are contiguous or adjoining, list the parcels that are adjoining. Classification of Property: Check the classification of the property being appealed. Section 4: Explain Your Response to this Appeal: Provide the basis of Respondent’s answer to the property tax appeal and any necessary explanation (i.e., “set forth the facts upon which you rely in defense of this matter”). Section 5: Jurisdictional Issues: List the tax year(s) denied: List the year(s) denied by the denial document. Check what action prompted this appeal: Indicate what document or action occurred to cause Petitioner to appeal. Check only one. If you check “other:” Describe the action which prompted this appeal. Use a separate sheet of paper, if necessary.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR If Petitioner is appealing from a Board of Review denial: Indicate which Board of Review took action and indicate the date the Board’s denial notice was mailed to Petitioner. List the date the Principal Residence Exemption or Qualified Agricultural Exemption was denied: Provide the date listed on the denial. Signature: A signature by Respondent’s attorney or authorized representative is required. REMINDERS: Pursuant to TTR 279, Respondent shall provide the Tribunal a copy of the exemption denial notice or other order being appealed. Failure to submit the answer form to the Tribunal may result in the conducting of a default hearing. You must submit the original, signed completed answer form to the Tribunal. You should also keep a copy for yourself. It is your responsibility to provide the Petitioner, or Petitioner’s attorney or authorized representative, with a copy of any attachments submitted with the Answer form. The Tribunal will not forward a copy of any attachments to the Petitioner. TTR 287 states that failure to provide the copies to the respondent at least 21 days in advance of the hearing may result in the exclusion of the attachments. The Tribunal will send a notice of hearing to the parties no less than 45 days in advance of the hearing. To check the status of your appeal, visit our website at www.michigan.gov/taxtrib and click on the “Docket Search” option.
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STATE OF MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL SCOTT D HOWARD, Petitioner, v MTT Docket No. 24-003720 MICHIGAN DEPARTMENT OF TREASURY, Respondent. _______________________________________/ BASIS OF RESPONDENT MICHIGAN DEPARTMENT OF TREASURY’S ANSWER TO THE PETITION The subject property is located in Adrian Township, Lenawee County and is known as 1315 Fairlane Dr, Parcel No. AD0-461-0550-00. Petitioner filed a petition in the Small Claims Division of the Michigan Tax Tribunal regarding the denial of a qualified principal residence exemption from tax levied by the local school district for school operating purposes as provided for by Section 7cc of the General Property Tax Act. MCL 211.7cc. According to Michigan Department of Treasury (Department) records, Petitioner’s Principal Residence Exemption (PRE) on 1315 Fairlane Dr known as Parcel No. AD0- 461-0550-00 was denied by the Department on September 29, 2023, per the denial letter attached as Exhibit 1. The denial was overturned and placed back on the property on August 19, 2024, per the overturn letter attached as Exhibit 2. Therefore, the Department is respectfully requesting to be dismissed as a party to this action since the Department agrees that the PRE should be placed back on the property for tax years 2020, 2021, 2022, and 2023. The Department is not contesting the denial of the PRE. Respectfully submitted, By: _____________________ Quale Williams Departmental Representative
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Exhibit 1 Exhibit 1 5647 (Rev. 01-19) STATE OF MICHIGAN DEPARTMENT OF TREASURY GRETCHEN WHITMER LANSING RACHAEL EUBANKS GOVERNOR STATE TREASURER September 29, 2023 Scott D Howard 1315 Fairlane Dr Adrian, MI 49221-9404 Principal Residence Exemption Denial Notice Property Address: 1315 Fairlane Dr Parcel ID: ADO0461055000 Tax Year(s) Denied: 2020, 2021, 2022, 2023 Local Unit: Adrian Twp Percent Allowed: 0% County: Lenawee Dear Scott D Howard: The Michigan Department of Treasury (Treasury) is required under MCL 211.7cc to audit properties to determine if properties receiving the Principal Residence Exemption are entitled to the benefit. Based on the information received during the audit process, Treasury is denying all or a portion of the Principal Residence Exemption for the year(s) indicated on the above listed parcel for the following reason: Treasury did not receive a completed questionnaire or other requested information. MCL 211.7cc (8) authorizes Treasury to deny an exemption if an owner fails to respond within 30 days of receiving a request for information. A corrected property tax bill will be issued by Treasury, the local treasurer, and/or county treasurer as a result of this denial. If you disagree with this denial, a written request for an informal conference must be received by Treasury within 35 days from the date you received this letter in order to preserve your appeal rights. For faster service, e-mail your written request for an informal conference and any available documentation to PRE@michigan.gov. For additional submission options, refer to the enclosed Frequently Asked Questions. If you have questions, please call (888) 909-2799 or refer to the enclosed Frequently Asked Questions. Property Tax Exemption Section Michigan Department of Treasury Enclosure ID# 469990002159P P.O. BOX 30440 « LANSING, MICHIGAN 48909 www.michigan.gov/pre
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5647 (Rev. 01-19) STATE OF MICHIGAN DEPARTMENT OF TREASURY LANSING GRETCHEN WHITMER GOVERNOR RACHAEL EUBANKS STATE TREASURER The Michigan Department of Treasury denied the Principal Residence Exemption (PRE) on the above parcel for the above year(s) based on information that an owner did not occupy the property as a principal residence. An appeal requesting an informal conference with the Hearings Division was received and referred to the PRE Unit for further review. Based on a review of all available information, it has been determined that the parcel listed above is entitled to a principal residence exemption under MCL 211.7cc. Therefore, we will notify the local assessor and the county treasurer that the PRE shall be reinstated at the original percentage for the above tax year(s). We will also notify the Hearings Division that an informal conference will not be necessary. We apologize for any inconvenience this may have caused. If you have any questions, please contact the PRE Unit, Michigan Department of Treasury, PO Box 30440, Lansing, MI 48909, or call me at (517) 335-7487. cc: Sincerely, Christopher Mida, Manager Principal Residence Exemption Unit P.O. BOX 30440 LANSING, MICHIGAN 48909 www.michigan.gov/pre (517) 335-7487 OVERTURN OF PRINCIPAL RESIDENCE EXEMPTION DENIAL Property Address: Parcel ID: Local Unit: County: Dear Tax Year(s): File No: August 19, 2024 Scott D Howard 1315 Fairlane Dr Adrian, MI 49221-9404 1315 Fairlane Dr AD0461055000 Adrian Twp 2020, 2021, 2022, 2023 Lenawee 2023-AP-1234 Scott D Howard: Adrian Twp Assessor Lenawee County Treasurer Exhibit 2