Wolschlager.pdf
Jeffrey Wolschlager, Frank Wolschlager, Petitioners V Township Of Sheridan, Respondent · 24-003517-TT
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RECEIVED AUG 07 2024 MICHI STATE OF MICHIGAN GAN TAX TRIBUNAL GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM PRINCIPAL RESIDENCE EXEMPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Michigan Tax Tribunal Rule (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 Petition, if applicable. If you do not submit this document, you may be placed in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Jeffrey & Frank Wolschlager Mailing Address (No., Street, P.O. Box or Rural Route) 1100 W. Wadsworth City or Town State ZIP Code Bad Axe Mi 48413 Fax Number Telephone Number 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.I. Last Name Dallas Rooney Firm Name (if an “Dallas Rooney PLLC Address (No., Street, P.O. Box or Rural Route) 129 N. Heisterman City or Town State ZIP Code Bad Axe Mi 48413 Fax Number Telephone Number 989-269-9276 989-803-5903 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) dallas@rooneylaw.org
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sme STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 3: Subject Property Information Parcel Identification Number: 3224-001-009-00 How many If you are appealing more than one parcel, are they contiguous or adjoining? parcels are you | [f vest [] No** appealing? “If yes, use a multiple parcel form for information regarding any contiguous parcels. 6 **f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. Property Address (No., Street, City, ST, ZIP) [If multiple, fist first property's address] Barrie Road South Taxing Authority (City or Township) County Sheridan Township Huron Classification of Property: Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Section 4: Check which of the following you are appealing |] Principal Residence Exemption 7] Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal Two brothers (petitioners) received land from their mother via quit claim deed. Unsophisticated and unrepresented farmers (petitioners) mistakenly believed they did not have to file new qualified agricultural affidavits as the land is actively involved in dairy and crop farming. Within three days of retaining counsel all PTA's and affidavits were filed and recorded to rectifying the situation. Section 6: Jurisdictional Issues List the tax year(s) denled: 2024 Indicate who denied the exemption under appeal:
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Fee Information A fee of $25.00 is required for the filing of this appeal unless you possess a Principal Residence Exemption of at least 50% at the time of the filing of this petition. Signature *required <a Signature: Isl (
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An,
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
MULTIPLE PARCEL ATTACHMENT TO PETITION FORM
VALUATION APPEAL
Petitioner’s Contact Information:
First Name/Company Name
MIL
Last Name
Frank and Jeffrey
Wolschiager
Valuation information:
Parcel Number: 3224-001 -01 0-00
Classification of Property:
Real
Personal
(check one)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value {also known as State Equalized Value) as established by the Board of Review:
Current Taxable Value as established by the Board of Review:
What do you believe is the fair market value (also known as True Cash Value}?
Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).
If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here.
Valuation Information:
Parcel Number: 3224-002-0 1 2-00
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 Board of Review:
Current Taxable Value as established by the Board of Review:Page 5
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
MULTIPLE PARCEL ATTACHMENT TO PETITION FORM
VALUATION APPEAL
Petitioner’s Contact Information:
First Name/Company Name
M.A
Last Name
Frank and Jeffrey
Wolschlager
Valuation Information:
Parcel Number: 3224-01 1 -001 -00
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 Board of Review:
Current Taxable Value as established by the Board of Review:
What do you believe is the fair market value {also known as True Cash Vaiue)?
Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).
If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here.
Valuation Information:
Parcel Number: 3224-012-003-00
Classification of Property:
Real
Personal
(check one)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value {also known as State Equalized Value) as established by the Board of Review:
Current Taxable Value as established by the Board of Review:Page 6
Rd STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR MULTIPLE PARCEL ATTACHMENT TO PETITION FORM VALUATION APPEAL Petitioner’s Contact Information: First Name/Company Name MI Last Name Frank and Jeffrey Wolschlager Valuation Information: Parcel Number: 3224-001-006-00 Classification of Property: Real Personal (check one) 7; Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (aiso known as State Equalized Value) as established by the Board of Review: Current Taxable Value as established by the Board of Review: What do you believe is the fair market value (also known as True Cash Value)? Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). If your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. Valuation Information: Parcel Number: Classification of Property: Real Personal (check one) vi Agricultural Commercial Industrial Residential Timber-Cutover Developmental Utility (check one) Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: Current Taxable Value as established by the Board of Review:
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July 8, 2024 Jeffrey & Frank Wolschlager 1100 W Wadsworth Rd Bad Axe, Mi 48413 RE: Property Transfer Dear Jeffrey and Frank Wolschiager, The deeds recorded 11-22-2023 and 12-13-2023 are considered a transfer of ownership. Ina etter to you dated 1/24/2024, it was explained that property transfer affidavits and Qualified Ag Affidavits form 3676 had not been received by this office. Subsequent email correspondence with Linda Main representing you did not result in any such documents being filed. Therefore, by statue, the taxable values of the properties uncap for the 2024 assessment roll. Because the 2024 assessment roll has already been certified this is considered to be a delayed uncapping due to the failure of the buyer to timely file a Property Transfer Affidavit, which is a correction that is not taken to either the July or December Board of Review. To correct the assessment rofl for 2024, Form 3412, Affidavit Regarding "Uncapping” of Taxable Value, has been filed for each of the 10 parcels included in the deeds. This letter serves as notice to you, the grantees, that | have determined that a transfer of ownership occurred in 2023 and taxable values must be uncapped for 2024. Per MCL 211.27b, the buyer has the right to appeal this matter by sending petition to the Michigan Tax Tribunal, PO Box 30232, Lansing, Mi 48908 within 35 days of this notice. Enclosed is a copy of the letter dated 1/24/2024 as well copies of Form 3214. if you have any questions, please contact me via phone (089)658-8651 or email guza.angie@gmail.com. Thank you, a Guza, Assessor
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pm, cg STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Jeffrey and Frank Wolschlager MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. Sheridan Township Assessor , Respondent(s) PROOF OF SERVICE Hilary Keilitz states that on July 30, 2024 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Prop. Tax Appeal Forms relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Michigan Tax Tribunal Sheridan Twp Assess P.O. Box 30232 2345 Leppek Rd Lansing, MI 48909 Ubly, MI 48475 TN - enaygetperen who is serving/mailing copy] Hilary Keilitz [Print/type name of person serving/mailing copy]
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Dallas Rooney PLLC Counselor and Attorney-at-Law 129 North Heisterman Bad Axe, Michigan 48413 - Hil 7022 3330 0000 4902 19e7 Michigan Ta P.0. Box 3 Lansing, MI