24-003673.pdf
Abela D Mary, Petitioner V City Of Roseville, Respondent · 24-003673-TT
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RECEIVED JUL 2 42024 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITER 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) 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 First Name M.I. Last Name/Company Name Abela D Mary Mailing Address (No., Street, P.O. Box or Rural Route) 385 West Predmore Rd City or Town State | ZIP Code TranInfo:406 257591151 Oakland Ml 48363 Chil: 2445 Ant: $125.00 Telephone Number Fax Number 1D: PROPERTY TAX CONSULTANTR 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.1. Last Name Jack Aylsworth met Property Tax Consultants Address (No., Street, P.O. Box or Rural Route) 861 Pine Crest Ave SE City or Town State ZIP Code Grand Rapids MI 49506 Telephone Number Fax Number 269-366-0300 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) jack@skylinepropertytax.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [7] vest [] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels. **If no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 1 718/24
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gree STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (checkall that apply) True Cash and Taxable Value [O Poverty Exemption [J Taxable Value Only (calculation) [J Disabled Veterans Exemption [J Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [O Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal The market approach to value supports a reduction of value. Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? Yes O No If Yes, check which BOR you attended AND attach the BOR decision: [#4 March [J July [] December If No, check the applicable reason(s): O 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 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 7: Valuation Information *use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 08-14-19-454-015 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: 65,000 Current Taxable Value as established by the BOR: 65,000 What do you believe is the fair market value (also known as True Cash Value)? 95,000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 47,500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 47,500 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) O Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) What do you believe is the property’s classification? Real Personal (check one) 0 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?
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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? O Yes No Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? O Yes 7} 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. Signature, “required Petitioner 7 rney/Authorized Representative’s Signature: AN Isl
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you will need to psi or a form approved i form to p and submit it electronically. our property classification you must send an appeal to the State Tax Commission at
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L RTY TAX LTANTS rest Ave SE apids, MI 49506 66.0300 He GRAND RAPIDS Clerk of the Court Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 offefbebeebstyggbagiygtagdpot fail flop