25-003380_Redacted.pdf
Nicholas W Sanders, Petitioner V Township Of Swan Creek, Respondent · 25-003380-TT
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RECEIVED
SEP-2 2 72025
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MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 25-003380
Section 1: Respondent’s Contact Information
First Name
ML
Last Name
Mailing Address (No., Strest, P.O. Box or Rural Route)
City or Town
State
ZIP Code
Telephone Number
Email Address {do not enter unless you want MTT to send all correspondence via email)
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
I
Last Name
First Name
ME
MacDermaid
Kevin
Firm Name {If any) Legacy Assessing Services, Inc.
Mailing Address {No., Street, P.O. Box or Rural Route)
PO Box 489
City or Town
State
ZIP Code
Fenton
Ml
148430
Tetephone Number 81 0-750-1 660
Email Address (do not enter unless you want MTT to send all correspondence via email)
Legacyassessing@gmail.com
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of 50% or more?
Yes
[I] No
Are the parcels listed by Petitioner contiguous or adjoining?
if not, list which parcels adjoin one another,
I] Yes
[IE] No
Not ApplicablePage 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON |. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Explain Your Answer to this Appeal | became the Assessor for Swan Creek Township on May 1, 2025. While preparing the 2025 summer tax roll in June it came to my attention that this property had a 100% disabled veterans exemption (granted March 5, 2025 by the previous Assessor) but it did not have a principal residence exemption. Upon further review, 1 found that Nicholas Sanders was added to his mother's property on 3/30/2022. She was and is still an owner of the property. This property has| hot been her PRE since 2022 and he never filed a PRE so the property has been 0% PRE since Nicholas filed the PRE on 6/9/25 and it will be effective on the winter 2025 tax bill. However, the veterans exemption was still denied for 2025 due to the joint ownership. | have attached an excerpt from the Michigan State Tax Commission guidelines that states "title to the property be held solely by the disabled veteran or jointly by the veteran and their spouse” This property improperly had the disabled veterans exemption for 2022, 2023, 2024 when it was also under joint ownership and there was not a PRE. I did not deny those years because | was not the Assessor. Section 5: Jurisdictional Issues iF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES Did Petitioner protest the assessment at a Board of Review (BOR)? [Hl] Yes 0 No if yes, check which BOR Petitioner attended: O March O July 0 December If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? [Im] Yes 3 No *Submit a copy of the Notice of Assessment with the Answer. Ifthe July or December BOR revised the assessmenl(s) at issue, did it have authority? | | Yes [ ]No If yes, cite the Board's authority. Was the assessment(s} at issue established as the result of a clerical error or mutual mistake of fact? [Hl] Yes [Hn] No if yes, explain is Petitioner appealing from a State Tax Commission Order? 0 Yes 0 No If so, what is the issue date? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at a BOR? 0 Yes
0 No
If Yes, check which BOR Petitioner attended: O March
a July
0 December
List the date the BOR denled Petitioner’s Poverty Exemption:
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS
Did Petitioner request the exemption at a BOR? |] Yes
No
If Yes, check which BOR Petitioner attended: [J March
[] July
[[} December
Tax Year(s) denied:
List the date the exemption was denied:
2025
6/3/2025
What statutory section did Petitioner request the subject property be exempt?
MCL 211.7b
IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be:
Real
Personat
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
‘H
{check one)
Section 6: Valuation Information suse the multiple parce! form for additional, contiguous parcels.
Parcel identification Number:
26-11-3-29-1013-001
Classification of Property:
Real
Personal
{check one}
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Current Assessed Value (also known as a Value) as established by the BOR:
136,900
Current Taxable Value as established by the BOR:
93,110
What do you believe is the fair market value {also known as True Cash Value)?
273,800
Multiply the True Cash Value by .5 and enter hare. This Is your contention of Assessed Value,
136,900
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
93,110Page 4
Michigan Department of Treasury 6055 (11-23) : Notice of Denial of Disabled Veterans Exemption Issued under authority of Pubic Act 208 of 1893, With this notice, you are notified that the Disabled Ve been denied. If you have questions about the denlal, appeal procedures specified below. Type of print in blue or black Ink, terans Exemption on the property identified below has you may contact your local government or follow the Part 1; PROPERTY: INFORM! ION Type or,printlogibly.. Use a separate form for each property number. 1. Property tax dentiioation umber 2. Name of Local Unit (Check Township or City) 26-11-3-29-1013-001 SWAN CREEK TOWNSHIP 3. Cotinfy . T i SAGINAW ounstip a ow 4. Street Address of Properly (Provide a Complete Address) City State Zip 6285 8 GRAHAM RD Sot Uaeles MY [H4TLsS 5." Name of Owner (First, Middls, Last) SANDERS ANN & SANDERS NICHOL A <> 6. Owner's Daytime Telephone Number 7. Owner's Email Address 8. Mailing Address if Different than Property Address City State Zip 9. Your exemption was denied/adjusted for the following reason: a. The owner is neither a disabled veteran who qualifies for the exemption nor the unremarried surviving spouse of a disabled veteran who, immediately before death, was eligible for the exemption, Mo The property claimed Is not the owner's homestead. O ¢. The property has transferred, and the qualifying individual is no longer the owner, 7 d. The person claiming the exemption is not the owner. [Fe over By oddone) quae Ws added So Ve pROERR 203 7a 10. Claim Denied for Calendar Year (s): 035 PART.2: CERTIFICATION 11. Name of the Local Assessor (Print or Type) evn (Noe resend 12, Signature of Sa / ‘ A) . ) 13. 0
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. OOF, YAR \ 3 FAT go egret of Treasury TT State Tax Commission Affidavit for Disabled Veterans Exemption Issued under authority of Public Act 161 of 2013, MCL 211.7b, Filing Is mandatory. Instructions: This form is to be used to apply for an exemption of properly taxes under MCL 211.7b, for real property used and owned as a homestead by a disabled veteran or an unremanied surviving spouss of a disabled veteran who, immediately before death, was eligible for the exemption under this section, OWNER INFORMATION (Enter information for the disabled veteran or unrerarried surviving spouse) Owner's PES Number Hidden Senders CL Ate Owner's Mailing Address Cly 265) (PARAM DDH ST CW ARLR MT | YbesE LEGAL DESIGNEE INFORMATION (Complete if applicable) Legal Designee Name 5 A Daytime Telephone Number. ) Nedplay Senders, 26) Feo “343 Legal Designee Mating Address Clty Stato . | ZtP Code _ G2 5 GEAR Ra) ST CMARLE MI] 486 HOMESTEAD PROPERTY INFORMATION (Enter information for the property in which the exemption is baing claimed) Name of Local Unit (Check Township, Cily or Village) County SNE ws ! Fon ) Name of th Local School District 0 City Township J Village <5 Med L e Dale the Properly was Acquired (MM/DD/YYYY) Parcal Identification Number Qlo-W\ ~3~29 -(0]3~- oo] 03 26 2027. Homestead Property Address clly State ZiP Code — (0265 8 (RA Firma RO ST Carles MT | 456s ACKNOWLEDGEMENT (Check all boxes that apply) = am a disabled veteran, or the legal designee of the disabled veteran. immediately before death, was eligible for the exemption [I] tam an unremarrled surviving spouse of a disabled veteran who, under this section. Sion a Michigan resident, 4 | own the property in which the exemption is being claimed and it is used as m any dwelling with its land and buildings where a family makes its home. AFFIRMATION OF ELIGIBILITY (Check the appropriate box and provide a copy of the required documentation) The disabled veteran has been determined by the United States Department of Veterans Affairs to be permanently and totally disabled as a result of military service and entitfed to vetsrans' benefits at the 100% rate (must attach a copy of the Ietter from the U.S. Depariment of Veterans Affairs). y homestead. Homestead Is generally defined as 0 The disabled veteran is receiving or has received pecuniary assistance due to disabifity for specially adapted housing (must allach a copy of the certificate from the U.S. Department of Veterans Affairs). [J The veteran has been rated by the United States Department of Veterans Affairs as individually unemployable (must attach a copy of the letter from the U.S, Department of Veterans Affairs), CERTIFICATION | hereby certify to the best of my knowledge that the informalion provided in this disabled veteran's exemption from property taxes pursuant to Michigan Compile Printed Name Toe or Legal Daslgnes Affidavit is true and | am eligible to receive the d Law, Section 211.7b. Title of Signatory
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To: 18898657941 Page: 2 of 4 03/03/2025 16:21:51 UTC From: US Veterans Affairs Department of Veterans Affairs 251 North Main St Winston-Salem, NC 27155 WR TR) Wo March 03, 2025 In Reply Refer To: 318/LAS/ADM NICHOLAS W SANDERS CSS XXX 6285S GRAHAM RD Sanders N SAINT CHARLES MI 48655 Dear Nicholas W Sanders, This letter is a summary of benefits you currently receive from the Department of Veterans Affairs (VA). We are providing this letter to disabled Veterans to use in applying for benefits such as state or local property or vehicle tax relief, civil service preference, to obtain housing entitlements, free or reduced state park annual memberships, or any other program or entitlement in which verification of VA benefits is required. Please safeguard this important document. This letter is considered an official record of your VA entitlement, Our records contain the following information: Personal Claim Information Your VA claim number is: XXX XX ININGNGNG You are the Veteran, h Military Information The character(s) of discharge and service date(s) of the veteran include: Honorable, Navy, 01/29/2002-01/28/2007 (There may be additional periods of service not listed above) VA Benefits Information v~Service-connected disability: Yes Your combined service-connected evaluation is: 100% Your current monthly award amount is: $4,186.43 Are you entitled to a higher level of disability due to being unemployable; Yes | Are you considered to be totally and permanently disabled due to your service-connected disabilities: Yes Are you service-connected for Joss of or loss of use of a limb, or are you totally blind in or missing at least one eye: No Have you received a Specially Adapted Housing (SAH) and/or Special Home Adaptation (SHA) grant; No
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. . 2022007715 FOR USE BY MonarchWindowsService ONLY. PAGE 1 OF 1 ' OFFICIAL SEAL, Saginaw County MI Katie A. Kelly Register of Deeds 03/30/2022 01:20:12 PM V oa & QUIT CLAIM DEED 3) 30 7 5, ANN L. SANDERS, of 225 S. Irving Street, St. Charles, MI 48655 (Grantor), for ry of Foo, conveys to ANN SANDERS, of 225 S. Irving Street, St. Charles, MI 48655, and NICHOLASSU=SANDERS, of 6285 S. Graham Road, St. Charles, MI 48655, as joint tenants with full rights of survivorsHip: (Grantees), the premises situated in the Township of Swan Creek, County of Saginaw, State of Michigan, and legally described as follows: N 230.03 FT OF S$ 1175.36 FT OF THAT PART OF NE 1/4 LYING W OF MCRR R/W 4.02 ACRES SEC 29 T11N R3E PIN: 26-11-3-29-1013-001 Commenly Known As: 6285 S GRAHAM s This transfer is exempt from real estate transfer tax under MCL 207.526(a) and MCL 207.505(a). s Grantor grants to Grantee the right to make 0 divisions under Section 108 of the Land Division Act, Act No. 288 of the Public Acts of 1967. « This property may be located within the vicinity of farmland or a farm operation. Generally accepted agricultural and management practices that may generate noise, dust, odors, and other associated conditions may be used and are protected by the Michigan Right To Farm Act. (nah Drcleio— ANN L. SANDERS STATE OF MICHIGAN ) COUNTY OF SAGINAW ) Acknowledged before me in Saginaw County, Michigan on 3) 30 , 2022, by ANN L. SANDERS. / fe ine at lo Ly Drafted by and when recorded return to: MA COPES, Notary Public MARISA R. COPES (P-84741) State of Michigan, County of Shiawassee Attorney at Law My Commission Expires: 05/16/2026 233 W. Broad Street
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Michigan State Tax Commission
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Tterenpenent®
Disabled Veterans Exemption
Frequently Asked QuestionsPage 9
I rent my home but pay property taxes as part of my rent, am
| eligible?
No. MCL 211.7b is specific that the property must be owned by the disabled veteran or
by their unremarried surviving spouse.
| am a disabled veteran who is a lifelong Michigan resident. In addition to my
primary residence,
| also own a summer home “up north”. Are both of my homes
eligible for the exemption?
No. MCL 211.7b is specific that the property must be owned and used as a homestead.
The statute does not provide for receiving more than one Disabled Veterans Exemption.
If | own stock or
a membership in a residential cooperative, does my unit qualify
for the exemption?
No. A membership or stock ownership in a cooperative is the ownership of an interest in
a corporation, not the ownership of real property.
If | have a
life estate, life lease, or “lady bird” life interest in my residence and the
remainder interest is held by others, can my property qualify as my homestead?
Yes. If the other requirements for receiving the exemption are satisfied, then property
occupied under a life estate, life lease, or “lady bird” life interest can qualify as the
disabled veteran's or unremarried surviving spouse's homestead.
If my home is in a joint tenancy or there are other co-owners, am
| eligible for the
exemption?
No. MCL 211.7b{4) defines “own” or “owned” to require legal title fo the property be held
solely by the disabled veteran or jointly by the veteran and their spouse, or solely by the
unremarried surviving spouse.
If
| am disqualified from receiving the exemption because there are other joint
tenants or co-owners, can
| remove the other owners from the deed and reapply
for the exemption in a subsequent year?
Yes. If a disabled veteran or unremarried surviving spouse applied for and was denied
the exemption due to other joint tenants or co-owners, the disabled veteran or
unremarried surviving spouse can execute a new deed that removes the other owners.
However, once the exemption is denied in the current year,
it cannot be resubmittedPage 10
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Nicholas W Sanders , MICHIGAN TAX TRIBUNAL Petitioner(s) v MTT Docket No. 25-003380 Township of Swan Creek , Respondent(s) PROOF OF SERVICE Heather MacDermaid states that on 9/15/2025 he/she [Name of person serving/mailing petition] [date of service] served a copy of the Answer Form relative to the above-captioned matter upon: [Provide name and address of the party/people being served] Nicholas W Sanders 6285 S Graham Rd St Charles, MI 48655 Aoshi Mae Duma d [Signature of person who is serving/mailing copy] Hearne r More Der mand [Print/type name of person serving/mailing copy]
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Legacy Ass BLO. eo Fenton, MI 48430 | Michigan Tax Tribunal PO Box 30232 Lansing, M1 48909