24-003511.pdf

Tomasz Timek, Ewa Timek, Petitioners V City Of East Grand Rapids, Respondent · 24-003511-TT

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RECEIVED 

GREGORY J. GUCGEMOS 

SEP 30 2024 

LAWYER 

MICHIGAN TAX TRIBUNAL 

292 LAKEVIEW TRAIL 

KEWADIN, MI 49648 

517.285.4234 

reg, puggemosiemail.com 

September 25, 2024 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909 

Re: Property Tax Appeal Petition Form 

MTT Docket No. 24-003511 

Accompanying this letter is an original and one copy of a Property Tax Appeal 

Petition Form (“Petition”) and two copies of the determination of the Board of 

Review for the City of East Grand Rapids, Michigan. 

The enclosed Petition is being filed in order to comply with an Order of Default 

dated September 23, 2024, a copy of which accompanies this letter. 

This Petition is being filed on behalf of Tomasz and Ewa Timek, 2000 San Lu Rae 

Drive, SE, East Grand Rapids, Michigan 49506 and challenges the determination 

of the taxable value for the 2024 calendar year. The property which is the subject 

matter of the Petition is their primary residence and qualifies for the Principal 

Residence Exemption and therefore, no filing fee is required to be paid for filing 

the Petition.

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 defauit. 

Section 1: Petitioner’s Contact Information 

First Name 

M.L 

Last Name/Company Name 

Tomasz & Ewa 

Timek 

Mailing Address (No., Street, P.O. Box or Rural Route) 

2000 San Lu Rae Dr SE 

City or Town 

State 

ZIP Code 

East Grand Rapids 

Mi 

49506 

Telephone Number 

Fax Number 

616-206-1044 

None 

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 

Gregory 

J 

Guggemos 

Firm Name (if any) 

Address (No., Street, P.O. Box or Rural Route) 

292 Lakeview Trail 

City or Town 

State 

ZIP Code 

Kewadin 

Ml 

49648 

Telephone Number 

Fax Number 

517-285-4234 

None 

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) 

greg.guggemos@gmail.com 

Section 3: Subject Property Information 

How many 

H you are appealing more than one parcel, are they contiguous or adjoining? 

parcelsareyou | [7] vest 

[[] No**

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

|. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that apply) 

{J True'Cash and Taxable Value 

{7 Poverty Exemption 

[ Taxable Value Only (calculation) 

[0 Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

OO Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial of a 

[3 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Petitioners purchased the residence in 2023 for $1,700,000 and the taxable value for 

2024 is $897,000. The taxable value for 2024 should only be $850,000, which amount 

represents 50% of the True Cash Value of $1,700,000. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

| 

2024 

Did you protest the assessment at a Board of Review (BOR)? [i] Yes 

[] No 

If Yes, check which BOR you attended AND attach the BOR decision: 

w)) March 

0 July 

0 December 

If No, check the applicable reason(s): 

[3 not required to attend 

[I] 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) 

O Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

41-14-35-401-003 

Classification of Property: 

Real 

* Personal 

(check one) 

od 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the BOR: 

$897,000 

Current Taxable Value as established by the BOR: 

$897,000 

What do you believe is the fair market value (also known as True Cash Value)? 

$1,700,000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value. 

$850,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Petitioners paid $1,700,000 for the property in 2023, Assessed and Taxable Values should be $850,000 

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) 

| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property's ciassification? 

Real 

Personal 

(check one) 

a 

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?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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? 

[wi] Yes 

[H] No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

[} Yes 

[] No 

if you answered yes io 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 

parcet, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus 

$26.00 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 

$0ver $500,000.00 

$300.00 

If your property is NOT residential property (see MCL 205.762) and 

the State Equalized Value or Taxable Vatue in contention is: 

Filing Fee is: 

$100,000.00 and under 

$250.00 

* Plus $265.00 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. 

/ 

4 

Signature required 

Petifigriér 

or At 

IAuthgfized 

Representative’s Signature: 

NY Za) fa 

Gregory J. Guggemos, Lawyer 

aN Eavy |

STATE OF MICHIGAN 

GRETCHEN WHITMER 

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 (YTR) 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.L 

Last Name/Campany Name 

Tomasz & Ewa 

Timek 

Maiting Address (No., Street, £.0. Box or Rural Route) 

2000 San Lu Rae Dr SE 

City or Town 

State 

ZIP Code 

East Grand Rapids 

Mi 

49506 

Telephone Number 

Fax Number 

616-206-1044 

None 

E-mail Address (do not enter untess 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 

Gregory 

J 

Guggemos 

Firm Name (if any) 

Address (No., Street, P.O. Box or Rurai Route) 

292 Lakeview Trail 

City or Town 

State 

ZIP Code 

Kewadin 

Mi 

49648 

Telephone Number 

Fax Number 

517-285-4234 

None 

E-mail Address (do not enter unfess you want MTT to send all correspendence via e-mail} 

greg.guggemos@gmail.com 

Section 3: Subject Property Information 

How many 

if 

you are appeating more than one parcel, are thay contiguous or adjoining? 

parcels are you 

Yes* 

[] No

SET, 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check alt that apply) 

{1 True'Cash and Taxable Value 

{71 Poverty Exemption 

[4 Taxable Value Only (calculation) 

0 Disabled Veterans Exemption 

[J uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial ofa 

[0 Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section §: Explain the Reason for this Appeal 

Petitioners purchased the residence in 2023 for $1,700,000 and the taxable value for 

2024 is $897,000. The taxable value for 2024 should only be $850,000, which amount 

represents 50% of the True Cash Value of $1,700,000. 

Section 6: Jurisdictional Issues 

Yaar(s) you are appealing: 

2024 

Did you protest the assessment at a Soard of Review (BOR)? [i] Yes 

[No 

Yes, check which BOR you attended AND attach tha BOR decision: [dl March 

[J] wuly 

[J necember 

If No, check tha applicable reason(s): 

[2] Not required to attand 

[i] Assessment Change Notice was not received by Petitioner 

[Ml] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5)

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 parce form for additional, contiguous parcels. 

Parcel Identification Number; 

41-14-35-401-003 

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 ostablished by the BOR: 

$897,000 

Current Taxable Value as established by the BOR: 

$897,000 

What do you believe is the fair market value (also known as True Cash Value)? 

$1,700,000 

Rultiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value, 

$850,000 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 

Petitioners paid $1,700,000 for the property in 2023, Assessed and Taxable Values should be $850,000 

Section 8: Classification Information *Only the Mi Dep't of Treasury may appeal this issue to tha 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) 

O 

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?

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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? 

' 

ves 

[No 

Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption? 

0 ves 

[wo 

If you answered yes to either or both of the above questions, you are not required to pay any filing fees. 

The filing few is based on the greater of the State Equalized Value or Taxable Value in contention. 

if you are appealing more than one 

parcel, the parce! with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fea, plus 

$25.00 will be added for each additional parcel baing 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 Js: 

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 Fea 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 Smalt Claims. Therefore, an Entire Tribunal petition must be filed. 

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STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Tomasz Timek,Ewa Timek, 

Petitioner, 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

v 

MTT Docket No. 24-003511 

City Of East Grand Rapids, 

Respondent. 

ORDER OF DEFAULT 

The Tribunal has reviewed the file in the above-captioned case and finds that: 

Petitioner failed to file an updated Tribunal petition form. As such, the petition is not 

properly pending. Petitioner must complete and return a current petition form within 14 

days of the entry of this Order. The petition shall note the docket number assigned by 

the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the 

assigned docket number as an “Amended Petition.” Small Claims petition forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore, 

IT IS ORDERED that Petitioner is HELD IN DEFAULT. 

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this Order.! 

Failure to comply with this Order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee). 

7. 

; 

co [a 

By 

a licea 

ow 

TAAL he 

Entered: September 23, 2024 

Patricia L. Halm, Tribunal Chair

MTT Docket No. 24-003511 

Page 2 of 2 

PROOF OF SERVICE 

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, 

if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives. 

By: Tribunal Clerk 

“A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal's e-filing system by 11:59 p.m. on a business day is considered filed on 

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a." TTR 219(5)

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