Morse.pdf
Mark Morse, Petitioner V Township Of Cottrellville, Respondent · 25-003378-TT
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Page 1
RECEIVED
JUL 182025
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
Nan-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
ML
Last Name/Company Name
Mark
Morse
Mailing Address (No., Street, P.O. Box or Rural Route)
7623 S.River Road
City or Town
State
ZIP Code
Cottreville
Mi.
48039
Telephone Number 81 0-650-2870
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
Harold
L.
Hoyt
Flrm Name (if any)
Mailing Address (No., Street, P.O. Box or Rural Route)
22632 Wildwood
City or Town
State
ZIP Code
St. Clair Shores
vi
48081
Telephone umber
2 06-805-3790
Emall Address {do not enter unless you want MTT to send all correspondence via ema)
harold. hoyt@gmail.com
Section 3: Subject Property Information
How many
if
you are appealing more than one parcel, are they contiguous or adjoining?
parcels are you
Yes*
[] No**
appealing?
*if yes, use a multiple parcel form for information regarding any contiguous parcels.
One
**If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defauited.
Property Address (No, Street, City, ST, ZIP)
{If multiple, list first property’s address}
7623 S. River RdPage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (checkali that apply) True Cash and Taxable Value O Poverty Exemption [0 Taxable Value Only (calculation) . [0 Disabled Veterans Exemption a Uncapping of Taxable Value [J Eligible Manufacturing Personal Property (ESA) [1 Exemption from Taxation (other than the denial of a £3 Classification Principal Residence or Qualified Agricuitural Exemption) Section 5: Explain the Reason for this Appeal The State Equalized Value and the TrueCash Value are inconsistant. Section 6: Jurisdictional Issues Year(s) you are appealing: 2025 Did you protest the assessment at a Board of Review (BOR)? Yes [m] No If Yes, check which BOR you attended AND attach the BOR decision: [Wl March [J duly [1] pecember if No, check the applicable reason(s): 0 Not required to attend 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 36 days of State Tax Commission Order Appealing within 36 days of receipt of Notice of Uncapping
Page 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information =use the muttiple parcet form for additional, contiguous parcels.
Parcel Identification Number:
17-758-0054-000
Classification of Property:
Real
Personal
(check one)
ri
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
%
Current Assessed Value {also known as State Equalized Value) as established by the BOR:
$578,300.00
Current Taxable Value as established by the BOR:
$557,300.00
What do you believe is the fair market value {also known as True Cash Value)?
$757,000.00
Muitiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
$378,500.00
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information oni 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)
[m]
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?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. 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? [MA ves [no Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O 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 $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 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. S ignature *Required Petitioner or Attorneyl; orized Representative’s Signature: Wi Morty Harold L.Hoyt
Page 5
03/12/2025 10:15 AM 2025 BOARD OF REVIEW DECISION FROM COTTRELLVILLE TOWNSHIP 7008 MARSH ROAD MARINE CITY, MI 48039 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required, Property address and lege! description optional): 17-758-0054-000 7623 S RIVER RD MORSE MARK 7623 SRIVER RD COTTRELLVILLE, MI 48039 LOT 41 SUPERVISORS COTTRELL PLAT THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) hank you for attending this years March Board of Review. The Board has teviewed the information you supplied and the data necessary + compute your assessment and taxable value. he Board has completed their review of parcel number 17-758-0054-000 hey have made the following determination based on the information you supplied. oard of Review Comments “TER REVIEW AND DISCUSSION, ASSESSED AND TAXABLE VALUE WAS REDUCED TO REFLECT REMOVAL OF OLDER GARAGE )25 ORIGINAL ASSESSED VALUE 578,300 | 25° "BOARD OF REVIEW" ASSESSED VALUE 557,300 If the above amounts are the same, no revisions have occured) 325 ORIGINAL TAXABLE VALUE 563,261 125 "BOARD OF REVIEW" TAXABLE VALUE 541,610 )25 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 2ase feel fice to contact the assessor at the address listed above or call if you have any questions. ffective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to tiate a new Small Claims appeal. Petition forms are available on this website.” pi/fwww. michigan. gov/taxtrib/0,4677,7-187.38254—,00. html
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