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25-003380_Redacted.pdf

Nicholas W Sanders, Petitioner V Township Of Swan Creek, Respondent · 25-003380-TT

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Page 1

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 Applicable

Page 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

Page 3

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. 

93,110

Page 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

Page 5

. 

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

Page 6

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

Page 7

. 

. 

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

Page 8

Michigan State Tax Commission 

y'{ od 

Ny eg 

~ 

5 

Heya” 

ot 

Tterenpenent® 

Disabled Veterans Exemption 

Frequently Asked Questions

Page 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 resubmitted

Page 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]

Page 11

Legacy Ass 

BLO. eo 

Fenton, MI 48430 

| 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, M1 48909

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