Lettinga.pdf
LaVerne P Lattinga, Petitioner V Township Of Thornapple, Respondent · 24-004090-TT
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Page 1
RECEIVED TY NOV 12 2024 Sed TranInfo:4606 26815332-1 11/07/24 sis Chik: 2178 Aut: $250.00 MICHIGAN TAX TRIBUNAL oe ID: LAVERNE LETTINGA 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 Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (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 Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Last Name/Company Name La orna P Le tringa. Mailing Address (No., Street, P.O. Box or Rural Route) bg 5. Patterson Rd. City or Town State ZIP Code Wey (apd mr| H434%€ Telephone Numbgr Fax Number blb-490- (742 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) Section 2: Petitioner’s AUST ITE AGTIZEE Representative’s Contact Information First Name 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 How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [7] yes* [] No*
Page 2
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) [0 True Cash and Taxable Value [OO Poverty Exemption [0 Taxable Value Only (calculation) [J Disabled Veterans Exemption [XI Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J 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 arm land hat was legally dvansLerced 40 me In A023 Be (re Hod Hime BilSmth Sond ~+ Eravel had Cur posession; they paid vhe Faves, I used +hig as Lavrm land Ww Mle they wee man eng gavel Oh my (asn w th, the aqleement “hat Yhis (and be deeded team Bhs Joaq. Lagree Jo pay the Fay ball Cor Rody. Fos Sen 1h pod all previous danes.be couse Ne Stl Vstng Whe pio pexly Section 6: J — Issues Year(s) you are appealing: ~ 12s Did you protest the assessment at a Board of Review (BOR)? OJ Yes Bdno If Yes, check which BOR you attended AND attach the BOR decision: [| March [J July [J December If No, check the applicable reason(s): O Not required to attend Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)
Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANGING DIRECTOR Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 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: ARe, 200 Current Taxable Value as established by the BOR: [7], 491 What do you belie?e is the fair market value (also known as True Cash Value)? 60, 004 Multiply the True Caéh Value by .5 and enter here. This is your contention of Assessed Value. /3, 404 Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. JL, 00d Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: (14-03 ~003 -Op Current Classification of Property as established by Board of Review: Real Personal (check one) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) O =a Compete! Industrial Residential Timber-Cutover Developmental Utility (check one) If po. pperty, er is the property currently being used? rv land If improved go for what use was the property designed? arm land
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? 1 Yes RX no Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? [J ves Bo Ifyou 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 Ifyour 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 *required Petitioner i NAYS s 7, ; Ist oloffere » C127 ya
Page 5
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BARRY COUNTY, MI
I.
01/07/2022 03:08 PM
TT
QUIT CLAIM DEED
FEES: 30.00
THE GRANTOR:
MEYER MATERIAL COMPANY, LLC, an
Illinois limited liability company, successor
by merger with Bill Smith Sand & Gravel,
Inc., a Michigan company,
WHOSE ADDRESS IS:
6211 Ann Arbor Road
Dundee, Michigan 48131,
QUIT CLAIMS
TO THE GRANTEE:
LAVERNE P. LETTINGA,
WHOSE ADDRESS IS:
651 South Patterson Road
Wayland, Michigan 49348,
the real estate situated in the Township of Thornapple, Barry County, Michigan, more fully
described
on Exhibit A attached
to
this
Deed,
together
with
all
improvements, fixtures,
easements, hereditaments, and appurtenances associated with the real estate ("Property").
The Grantor grants to the Grantee the right to make Zero (0) division(s) under Section 108 of the
Land Division Act, Act No. 288 of the Public Acts of 1967, as amended.
This Property may be located within the vicinity of farmland or a farm operation.
Generally
accepted agricultural and management practices which may generate noise, dust, odors, and
other associated conditions may be used and are protected by the Michigan Right to Farm Act.
This Deed is given for the consideration of Ninety-nine and 00/100 Dollars ($99.00).Page 6
SUSAN VANDE CAR BARRY COUNTY TREASURER 220 West State Street Hastings, Michigan 49058 y of N (269) 945-1287 APES GH4O sy 355 77 Thursday, October 17, 2024 Laverne P. Lettinga 651 S Patterson Rd. Wayland, M1 49348 RE: P.P # 08-14-031-003-00 Dear Mr Lettinga, We have received notification form the Thornapple Township Assessor that the taxable value for the parcel listed above has been Uncapped for the tax year 202 thru 2023, resulting in addictional taxes due. The additional amount due if paid by November 18th, would be $ 17,620.32. The General Property Tax Act 206 allows the taxpayer to pay the additional amount due without interest and penalty within 30 days of the billing date. if the additional amount were paid after the 30 days, but within the month of November 2024, the amount due would be $ 23,056.67. The amount due will continue to increase each month, and you should contact our office for an accurate pay- off amount. nker, Deputy Barry County Treasurer's Office
Page 7
Michigan Department of Treasury i 3214 (Rev. 8-09) ! ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE | County BARRY The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260). : In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the Taxable Value of the foilowing described Real/Personal property: 08-14-031-003-00 located in the Township of Thornapple. This is a correction to the (Parcel Identification Number) . 2024 Assessment/Tax Roll. (Tax Year) Correction of Taxable Value Due to Transfer of Ownership School Code PRE AND QUALIFIED AGRICULTURAL NON-PRE AND NON-QUALIFIED AGRICULTURAL [08050 ] Amount of Amount of Before Correction jincrease/Decrease | Corrected Before Correction | Increase/Decrease Corrected State Equalized Valuation $ - $ 226,200 |: Taxable Valuation $ -13 -1s -13 77601 ($ 93,890 | $ 171,491 Correction of Taxing Unit Levy Taxing Unit PRE AND QUALIFIED AGRICULTURAL NON-PRE AND NON-QUALIFIED AGRICULTURAL Amount of Amount of Before Correction | Increase/Decrease Corrected Before Correction | Increase/Decrease Corrected County $ - $ - $ - $ 40087 | $ 485.01 1% 885.88 Intermediate School District 3 - 13 - $ - $ - 18 - $ - Community College $ - $ - $ - $ - $ - $ - State Education Tax 3 - $ - $ - $ 46560 1% 563.34 | $ 1,028.94 Local School Operating Tax exempt exempt exempt $ - $ - $ - Local School Supplemental (<=18) Local School Supplemental (>=18) Local School Enhancement Local School Debt ) $ - 13 - $ - $ - $ - $ - City[Township $ - $ - $ - $ - $ - $ - Other $ = 13 - 3 - $ - 18 - 3 - Total $ - 3 - $ - $ 866.4718 1,048.35 § 1,914.82 NOTE: The levy section of this affidavit does not include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. I, Daniel R. Scheuerman, being the certified assessor for the Township of Thorapple, do hereby swear of affirm that the above information is true, to the best of my knowledge. Signature of Certified Assessor: Date: Certification: T> Ap =A October 17, 2024 R-5719 Copies to: Equalization Department, County Treasurer, all the Treasurers of alf other affected Taxing Units.
Page 8
Michigan Department of Treasury
3214 (Rev. 8-09)
ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE
County
BARRY
The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due
to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260).
In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction
has been made in the Taxable Value of the following described Real/Personal property:
08-14-031-003-00
located in the Township of Thornapple.
This is a correction to the
(Parcel Identification Number)
2023 Assessment/Tax Roll.
{Tax Year)
Correction of Taxable Value Due to Transfer of Ownership
School Code
PRE AND QUALIFIED AGRICULTURAL
NON-PRE AND NON-QUALIFIED AGRICULTURAL
[08050
Amount of
Amount of
Before Correction
Corrected
Before Correction | Increase/Decrease
Corrected
State Equalized Valuation
$
-
$
192,900
Taxable Valuation
$
-
$
-18
73906 | $
8941918
163,325
Correction of Taxing Unit Levy
Taxing Unit
PRE AND QUALIFIED AGRICULTURAL
NON-PRE AND NON-QUALIFIED AGRICULTURAL
Amount of
Amount of
Before Correction | Increase/Decrease
Corrected
Before Correction | Increase/Decrease
Corrected
County
$
-
$
-
$
-
$
567.63
{1%
686.78 | $
1,254.41
Intermediate School District
$
-
$
-
$
-
$
402.39 1 %
486.86 { §
889.25
Community College
$
-
$
-
$
-
$
126.26 | $
152.78 | $
279.04
State Education Tax
3
-
$
-
3
-
$
443.43
1%
536.52 | $
979.95
Local School Operating Tax
exempt
exempt
exempt
$
1,330.30 | $
1,609.55 { $
2,939.85
Local Schoo! Supplemental (<=18)
Local School Supplemental (>=18)
Local School Enhancement
Local Schoo! Debt
$
-
$
-
$
-
$
713.191
$
862.89 | $
1,576.08
City/Township
$
-
$
-
$
-
$
232.831
$
281.70]
$
514.53
Other
$
-
$
-
3
-
3
-
$
-
$
-
Total
$
-
$
-
$
-
$
3,816.03
%
4617.08
| $
8,433.11
NOTE: The levy section of this affidavit does not include collections fees, penalties, and interest. These must be added fo the bill, when applicable, by the treasurer.
I, Daniel R. Scheuerman, being the certified assessor for the Township of Thornapple, do hereby swear of affirm that the above information is true, to the best of my knowledge.
Signature of Certified Assessor:
Date:
Certification:
f=
October 17, 2024
R-5719
Copies to: Equalization Department, County Treasurer, all the Treasurers of all other affected Taxing Units.Page 9
Michigan Department of Treasury
3214 (Rev. 8-09)
ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE
The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due
to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit
In accordance with the authority identified in Se
has been made in the Taxable Value of the foi
08-14-031-003-00
(Parcel Identification Number)
located in the Township of Thornappie.
(form L-4260).
ction 27b of the General Property Tax Act (
owing described Real/Personal property:
County
BARRY
P.A. 206 of 1893, as amended), a correction
This is a correction to the
2022 Assessment/Tax Roll.
(Tax Year)
Correction of Taxable Value Due to Transfer of Ownership
School Code
PRE AND QUALIFIED AGRICULTURAL
NON-PRE AND NON-QUALIFIED AGRICULTURAL
[08050
|
Amount of
Amount of
Before Correction
Corrected
Before Correction | Increase/Decrease
Corrected
State Equalized Valuation
$
-
|
$
165,000
Taxable Valuation
3
-
-Is
70,387 [ $
85,161 | $
155,548
Correction of Taxing Unit Levy
Taxing Unit
PRE AND QUALIFIED AGRICULTURAL
NON-PRE AND NON-QUALIFIED AGRICULTURAL
Amount of
Amount of
Before Correction | Increase/Decrease
Corrected
Before Correction | Increase/Decrease
Corrected
County
$
-
$
-
$
-
$
543.92
1%
658.10
| $
1,202.02
Intermediate School District
$
-
$
-
$
-
$
383.2313
463.68
| $
846.91
Community College
$
-
$
-
$
-
$
120.25
1%
145.50
{ $
265.75
|
State Education Tax
$
-
3
-
$
-
$
422.32
1%
510.96 | $
933.28
Local School Operating Tax
exempt
exempt
exempt
$
1,266.96 | $
1,532.90
| $
2,799.86
Local School Supplemental (<=18)
Local School Supplemental (>=18)
Local School Enhancement
Local School Debt
$
-
13%
-
13
-
13
679.23 | $
821.80 | $
1,501.03
CityiTownship
$
-
$
-
$
-
$
221.74
1%
268.2913
490.03
Other
$
-
3$
-
$
-
$
-
$
-
$
-
Total
$
-
$
-
3
-
$
3.637.658
4401.23
1%
8,038.88
NOTE: The levy section of this affidavit does not include collections fees, penaities, and interest. These must be added to the bill, wi
i, Daniel R. Scheuerman, being the certified assessor for the Township of Thornapple, do hereby swear of affirm that the above infort
hen applicable, by the treasurer.
mation is true, to the best of my knowledge.
Signature of Certified Assessor:
Ar
Date:
October 17, 2024
Certification:
R-5719
Copies to: Equalization Department, County Treasurer,
all the Treasurers of all other affected Taxing Units.Page 10
Michigan Department of Treasury 3214 (Rev. 8-09) ASSESSOR AFFIDAVIT REGARDING "UNCAPPING" OF TAXABLE VALUE County BARRY The changes in Taxable Value recorded on this affidavit are related to the "Uncapping” of Taxable Value due to a failure on the part of the transferee (buyer) fo timely file the Property Transfer Affidavit (form L-4260). In accordance with the authority identified in Section 27b of the General Property Tax Act (P.A. 206 of 1893, as amended), a correction has been made in the Taxable Value of the following described Real/Personal property: 08-14-031-003-00 located in the Township of Thornapple. This is a correction to the (Parcel Identification Number) 2021 Assessment/Tax Roll. (Tax Year) Correction of Taxable Value Due to Transfer of Ownership School Code PRE AND QUALIFIED AGRICULTURAL NON-PRE AND NON-QUALIFIED AGRICULTURAL [08050 ] Amount of Amount of Before Correction |Increase/D Before Correction | increase/Decrease Corrected State Equalized Valuation $ - | 3 165,000 Taxable Valuation 3 - -[$ 68,139 | $ 82,4401 $ 150,579 Correction of Taxing Unit Levy Taxing Unit PRE AND QUALIFIED AGRICULTURAL NON-PRE AND NON-QUALIFIED AGRICULTURAL Amount of Amount of Before Correction | Increase/Decrease Corrected Before Correction | Increase/Decrease Corrected County $ - $ - $ - $ 52725(% 637.9118 1,165.16 Intermediate School District $ - $ - $ ~ $ 3758319 454.711 % 830.54 Community College $ - $ - $ - $ 117.921 § 142.68 | $ 260.560 State Education Tax $ - $ - $ - $ 408.8313 49464 | $ 903.47 Local School Operating Tax exempt exempt exempt $ 1,226.50 | $ 1,483.92 | § 2,710.42 Local School Supplemental (<=18) Local School Supplemental (>=18) Local School Enhancement Local School Debt $ - 3 - 3 - 13 657.54 1 $ 79554 | ¢ 1,453.08 City/Township $ - $ - $ - $ 1774518 214.70 | $ 392.15 Other $ - $ - $ - $ - $ - $ - Total $ - $ - $ - 3 3491.32] % 422410] $ 7,715.42 NOTE: The levy section of this affidavit does rot include collections fees, penalties, and interest. These must be added to the bill, when applicable, by the treasurer. 1, Daniel R. Scheuerman, being the ceriified assessor for the Township of Thornapple, do hereby swear of affirm that the above information is true, to the best of my knowledge. Signature of Certified Assessor: Date: Certification: A= October 17, 2024 R-5719 Copies to: Equalization Department, County Treasurer, all the Treasurers of all other affected Taxing Units.
Page 11
Michigan Department of Treasury
3214 (Rev. 8-09)
ASSESSOR AFFIDAVIT REGARDING "UNCAPPING” OF TAXABLE VALUE
The changes in Taxable Value recorded on this affidavit are related to the "Uncapping" of Taxable Value due
to a failure on the part of the transferee (buyer) to timely file the Property Transfer Affidavit (form L-4260).
In accordance with the authority identified in
has been made in the Taxable Value of the following described Real/Personal property:
08-14-031-003-00
located in the Township of Thornappie.
(Parcel Identification Number)
County
BARRY
Section 27b of the General Property Tax Act (P.A. 206 of 1 883, as amended), a correction
This is a correction to the
2020 Assessment/Tax Roll.
(Tax Year)
Correction of Taxable Value Due to Transfer of Ownership
School Code
PRE AND QUALIFIED AGRICULTURAL
NON-PRE AND NON-QUALIFIED AGRICULTURAL
08050
Amount of
Amount of
Before Correction
Before Correction | Increase/Decrease
Corrected
State Equalized Valuation
3
-
$
148,500
Taxable Valuation
$
-18
-18
BE
67,199 | §
81,301
| §
148,500
Correction of Taxing Unit Levy
Taxing Unit
PRE AND QUALIFIED AGRICULTURAL
NON-PRE AND NON-QUALIFIED AGRICUL TURAL
Amount of
Amount of
Before Correction | Increase/Decrease
Corrected
Before Comection | Increase/Decrease
Corrected
County
$
-
3
-
3
-
$
523.48 | $
633.34 |
3%
1,156.82
intermediate School District
$
-
$
-
$
-
$
374.19 | $
452711%
826.90
Community College
$
-
$
-
$
-
$
117411
%
142.04 | $
259.45
State Education Tax
$
-
$
-
$
-
3
403.191
§
4878118
891.00
Local School Operating Tax
exempt
exempt
exempt
$
1,209.58 | §
14634218
2,673.00
Local School Supplemental (<=18)
Local School Supplemental (>=18)
Local School Enhancement
Local School Debt
$
-
$
-
$
-
$
648.47 | $
784.551
%
1,433.02
CityTownship
$
-
$
-
$
-
$
197.90
1 $
23943
1%
437.33
Other
$
-
$
-
$
-
3
-
3
-
3
-
Total
3
-
$
-
$
-
$
347422 | $
4,20330{$
7,677.52
NOTE: The levy section of this affidavit does not include collections fees, penalties,
|, Daniel R. Scheuerman, being the certified assessor for the Township of Thornapple, do hereby swear of affirm that the above information is true, to the best of my knowledge.
and interest. These must be added to the bill, when applicable, by the treasurer.
Signature of Certified Assessor:
~~ =A
Date:
October 17, 2024
Certification:
R-5719
Copies to:
Equalization Department. County Treasurer, all the Treasurers of all other affected Taxing Units.Page 12
Verne & Pat Lettinga 2843 Bridgeside Dr Caledonia, MI 49316 Retail U.S. POSTAGE PAID FCM LG ENV = EE rr pd $ 1.77 RDC 99 R2305K138859-2 Michigan Tax Tribunal VY box Bod72 Lansing, Ni 48909 4sgo9s77az BOSD Tre Ter ERR EE BE EU RTE TTR TL