Mermelstein.pdf
Moshe Mermelstein, Petitioner V Township Of Geneva, Respondent · 24-003933-TT
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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
First Name
m.I.
Last Name/Company Name
Moshe
Mermelstein
Mailing Address (No., Street, P.O. Box or Rural Route)
68th St., Lot 45
City or Town
State
ZIP Code
South Haven
MI
49090
Telephone Number
Fax 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
Stephen
Polter
Firm Name (if an)
“
Polter Law Group
Address (No., Street, P.O. Box or Rural Route)
2600 W Big Beaver, Ste L100
City or Town
State
ZIP Code
Troy
Ml
48084
Telephone Number
Fax Number
2482136800
2482136801
E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)
spolter@polterlaw.com
Section 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou | [] vest
[] No**
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.Page 3
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (check al that apply) True Cash and Taxable Value [J Poverty Exemption [7 Taxable Value Only (calculation) [J Disabled Veterans Exemption | [J Uncapping of Taxable Value [7 Eligible Manufacturing Personal Property (ESA) | a [J Exemption from Taxation (other than the denial of a [1 Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal Incomparable with other similarly situated properties (deck) Section 6: Jurisdictional Issues Year(s) you are appealing: 2024 Did you protest the assessment at a Board of Review (BOR)? Yes [Ml] No If Yes, check which BOR you attended AND attach the BOR declsion: A March [Hl] July Ol December If No, check the applicable reason(s): Not required to attend a Assessment Change Notice was not received by Petitioner [Wl] 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
Page 4
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:
80-09-995-045-00
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 BOR:
|
22300
Current Taxable Value as established by the BOR:
21840
What do you believe is the fair market value (also known as True Cash Value)?
22300
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
11150
|
!
|
if you believe the Taxable Value differs from your contention of Assessed Valite, enter your contention of Taxable Value.
Section 8: Classification Information +oniy the Mi Dep't of Treasury may appeal this issue to the Tribunal*
Parcel identification Number:
80-09-995-045-00
Current Classification of Property as established by Board of Review:
Real
Personal
{check one)
7]
Agricultural
Commercial
Industrial
Resldential
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 5
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?
[3 ves
[M4 no
Are you appealing ONLY the denial of a Poverty Exemption or Disabled Veterans Exemption?
O ves
[1 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
$0ver $500,000.00
$300.00
If your property is NOT residential property {see MCL 206.762) 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.
Sig nat KE
*Required
Petitioner of
orney/Authorize:
IslPage 6
Michigan Department of Trgasury Form 618, Page 2 FOR BOARD OF REVIEW USE ONLY JN melita, INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. Petition Number Parcel Code —g0 2 80-09-995-045-00 1. ASSESSED VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. i Denied [J Assessed Value Changed From: [ 22,300 ro: [ 2 z,3 Qe ] Record of Vote - Board or three member committee of board . . R47 . B [— . Eu Chairperson: fgves [] no BAZ Member: [@ Yes [J no Bl Member. [ves [] nor Reason for Board Action: Age wid Amend If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 2. TENTATIVE TAXABLE VALUE Disposition by Board of Review. The Board of Review must state the reason for its action below. J Denied O Tentative Taxable Value Changed From: 21,840 To: Record of Vote - Board or three member committee of board. Chairperson: [] YES [1] NO —mm=e— Member: [1 ves [] NO m= Member: [] YES [7] NO] Reason for Board Action: If you disagree with the decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at P.0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, industrial Personal and Utility Personal Property may be ! appealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib. 3. CLASSIFICATION Disposition by Board of Review. The Board of Review must state the reason for its action below. [] Denied [] Classification Changed From: 410 To: Record of Vote - Board or three member committee of board. Chairperson: [1 ves [0 Noms Member: [1 Yes [7] NO fmm Member [1] ves [J NO Tals Reason for Board Action: |i you disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 lo the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48909 by June 30. 4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION Disposition by Board of Review. The Board of Review must state the reason for its action below. OJ Exemption Request Denied O Exemption percent modified from % To: % Record of Vote - Board or three member committee of board.
Page 7
Michigan Deparment of Treasury
818 (Rev, 11-12)
0
Petition to Board of Review
i
# b
L-4035
This form is issued under the authority of P.A, 206 of 1893, as amended, Filing is voluntary, however you may not appeal to the Michigan Tax Tribunal
or the State Tax Commission unless you first protest to the Board of Review.
TO BE COMPLETED BY OWNER OR OWNER'S AGENT
Owner's Name (Please Print or Type)
Petitioner's Name
{If Other than Owner. Please Print or Type)
Moish & Doreen Mermelstein
Moish & Doreen Mermelstein
Township or City
County
Geneva
Van Buren
The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified
agricultural property exemption of the following described property:
Property Identified {Parcel code required. Property address & legal description optional)
80-09-995-045-00
Sen St. Lot 45, South Haven
0
.
Protested Item
Assessed Value
Tentative Taxable Value
J Classification
I! Qualified Agricuftural
Property
Exemption
1. PROTEST
OF ASSESSMENT
per
?
(Complete this section for a protest of assessed value and/or tentative taxable value)
Assessed Amount
Owner's Estimate of True Cash Value
Tenlative Taxable Value
Year
$22,300
$22,300
$21,840
2024
2. PROTEST OF CLASSIFICATION
{Complete this section for a request to change the classification. The Board of Review must make their decision regarding classification in
accordance with Section 211.34 of the Michigan Compiled Laws. The Board of Review shall not be influenced by the effect that a particular
classification has on that property's status as a homeowner's principal residence or qualified agricultural property.)
Co
ation of properly on this year's assessment roll
b
Classification should be {check one of the following):
1 Agricultural
] Industrial
1] Timber Cutover
J Utility (Personal Property Only)
MO Commercial
Residential
O Developmental
3. PROTEST OF EXEMPTION FOR QUALIFIED AGRICULTURAL PROPERTY
(If the assessor has denied or changed the percentage of the exemption from the 18 mills of local school operating tax for qualified agricultural
property, the owner may appeal this action to the March Board of Review. THE BOARD OF REVIEW HAS NO AUTHORITY TO CONSIDER OR ACT
UPON THE EXEMPTION FROM THE 18 SCHOOL OPERATING MILLS FOR HOMEOWNER'S PRINCIPAL RESIDENCE PROPERTIES.)
Percent qualified agricultural exemption granted by assessor (Enter 0 if exemption
Percent qualified agricultural exemption requested by owner (Enter 100 if full
denied}
exemption requested)
4. REASON FOR PROTEST
State reason(s) for protest of assessed value and/or the tentative taxable value andfor classification and/or qualified agricultural property exemption
Wholly incomparable with other similarly situated properties.Page 8
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