24-003722.pdf

Roger D Jones, Petitioner V Township Of Lake, Respondent · 24-003722-TT

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RECEIVED 

NOV 15 2024 

STATE OF MICHIGAN 

MICHIGA 

N 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

N WRELSIR UNG, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Roger D Jones 

Petitioner(s) 

, 

MICHIGAN TAX TRIBUNAL 

v 

MTT Docket No. 24-003722 

Township of Lake ~ Lake County MI 

Respondent(s) 

MOTION FOR RECONSIDERATION 

1. 

| wish this Tribunal to reconsider an order of dismissal placed on 10-30-2024 

- 

2. 

Good cause exists to grant reconsideration because: 

Please see attached sheet. 

3. 

| ask this Tribunal to grant my request for reconsideration. 

Reon D Yorn 

Parly/Rgpresentatiye (sign here) 

Roger D Jones 

[Print/type name of person signing] 

I certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

11-12-2024 

xX (01477) D 

Yonea

Tam requesting a motion for reconsideration for a order of dismissal placed upon docket # 24-003722 

TT on Oct 30™ 2024 and for filing an amended 2024 petition. 

The dismissal was ordered with the concept that another case (docket #23-00317 1) was still pending, 

however, a FOJ for #23-003171 was completed and entered by the TT on Oct 18% 2024 so therefore no 

conflicts remain. 

Part of the problems that arose in filing this petition came from the deadlines set by the Tax Tribunal 

for filing a petition. After our 2024 B.O.R. was completed with no resolution I had to file a 2024 

petition PRIOR to receipt of the FOJ from Judge Grinnell for docket #23-003171... which finally 

arrived to my home approx. Aug 21% 2024 (FOJ was entered on Aug. 19" 2024). As I was unaware of 

which issues had been resolved with the 2023 claim when I filled out the 2024 petition it was based on 

that limited knowledge. 

Since filing my 2024 petition some of the 2023 issues have been resolved but new issues have arisen, 

reflecting changes made in my 2024 property taxes... and there are still areas of issues that I raised in 

2023 petition. 

Therefore I am amending my 2024 petition to reflect such and am requesting a reconsideration of the 

order to dismiss.

Amended reasons for 2024 Tax petition (docket # 24-003722 TT) 

Errors within the 2024 property cards. 

Failure of TA to apply 2023 FOJ decisions for pricing “cost new” of cabin on my property card, 

Failure to recognize the “value losses” of my cabin septic system and well due to non-code compliance. 

Corrected land values for ag land not being applied to the 2024 property taxes. 

An attempt by TA to apply “lake” frontage values for our farm pond. These lake frontage values have 

been denied 3 times in the past. Once (in 1982) by the Mi. Tax Tribunal docket # 57429 and twice by 

our local board of review (per BOR decisions of 2000 and 2002), 

Valuation (loss) of deeded access easement across entire center of both properties. (further evidence as 

per Judge Grinnells FOJ of 2023 (ie: “Petitioner did not supply sufficent evidence”) 

I have gathered 

data and evidence to supply such.

GRETCHEN WHITMER 

STATE OF MICHIGAN 

GOVERNOR 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

LANSING 

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. 

submit this document, you may be held in default. 

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 

Section 1: Petitioner's Contact Information 

231-233-8828 

First Name 

M.i 

Last Name/Company Name 

Roger 

D 

Jones 

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

11196 W. Clear Lake Circle 

City or Town 

State 

ZIP Code 

Branch 

Ml 

149402 

Telephone Number 

Fax Number 

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

Section 2: Petitioner's Attorney/Authorized Representative’s Contact Information 

First Name 

Ml. 

Last Name 

Firm Name (if any} 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

parcels are you 

appealing? 

No** 

Yea* 

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

“If yas, use a multiple parcel form for information regarding any contiguous parcels. 

MARLON 1. BROWN, DPA 

DIRECTOR

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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

True Cash and Taxable Value 

{C1 Poverty Exemption 

[2) Taxable Value Only (calculation) 

[J Disabled Veterans Exemption 

[7 uncapping of Taxable Value 

) 

[1] Etigible Manufacturing Personal Property (ESA) 

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

Cl Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Please see attached sheet for amended reasons. 

Section 6: Jurisdictional Issues 

Year{s) you are appealing: 

2024 

Did you protest the assessment at a Board of Review (BOR)? 

Yes 

[im] No 

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

[J wuy 

[J] December 

if No, check the applicable reason(s): 

Not required to attend 

Assessment Change Notice was not received by Petitioner 

0 Appealing a purported Clerical Ercor or Mutual Mistake of Fact (if yes, include explanation in Section 5) 

Appealing within 35 days of State Tax Commission Order

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON i. BROWN, OPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *Use the multipte parcel form for additional, contiguous parcels, 

Parcel Identification Number: 

13-019-001-70 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Thmher-Cutover 

Developmental 

Utility 

(check one) 

[4 

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

$80,600 

Current Taxable Value as established by the BOR: 

$46,023 

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

$75-85,000 

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

$37,500-42-500 

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

$21,000 

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: 

Reat 

Personal 

(check one} 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Ulifity 

| (check one) 

What do you believe is the property's classification? 

Real 

Personal 

(check one) 

(ml 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Ifimproved property, how is the property currently being used? 

timproved properly, 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? 

Yes 

O No 

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

[I] Yes 

O 

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, pits 

$25.00 will be added for sach 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 Taxabte Value in contention is: 

Fillng Fes is: 

$100,000.00 and under 

$250.00 

* Plus $25.00 for each additional parcel, as indicated above, 

‘ 

if your property is NOT residential propecty and the State Equalized Value or Taxabte Value in contention is $100,000.01 or greater the 

appeal does not qualify for Smal Claims. Therefore, an Entire Tribunal petition must be filed. 

Signature *required 

Petitioner or Attorney/Authorized Representative's Signature: 

w Regen) 

Q

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/Gompany Name 

[XN 

Last Name 

Roger 

D 

Jones 

Valuation Information: 

Parcel Ne 

4 3-018-014-1 6 

Classification of Property: 

Real 

Personal 

{check one} 

[| 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentat 

Utitity 

(check one) 

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review: 

$28,000 

Current Taxable Value as established by the Board of Review: 

$24,150 

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

$25-30,000 

Divide the fair market value by 2 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 

$16,000 

if your contention of Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value here. 

$14,000 

Valuation Information: 

Parcel Nr 3-01 9-001 -70 

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: 

&80,600 

Current Taxable Value as established by the Board of Review: 

$46,023

Re 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Roger D Jones 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.#24- 003 7A 

Township of Lake, Lake County MI 

, 

Respondent(s) 

PROOF OF SERVICE 

Roger D Jones 

states that on 11-12-2024 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the amendeaeiton maim reccnsiter 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Bob Reidel - Lake County Clerk 

15580 Star Lake Drive 

Baldwin Mi 49304 

Roger D Jones 

[Signature of person who is serving/mailing copy] 

Rozen 

0 

one 

[PhintAype name of person serving/mailing copy]

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

AO 

eo DPA 

GOVERNOR 

LANSING 

Roger D Jones 

A 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

MTT Docket No.#24-100:3 7202 

\% 

Township of Lake, Lake County Mi 

, 

Respondent(s) 

PROOF OF SERVICE 

states that on 11-12-2024 

he/she 

[date of service] 

Roger D Jones 

[Name of person serving/mailing petition] 

served a copy of the amended pation 

+ maton to reconsider 

~~ yglative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

Mark Barnett 

- Lake County tax assesser 

1857 W. Fountain Rd. 

Scottville Ml 49454 

Roger D Jones 

[Signature of person who is serving/mailing copy] 

Rea 

[Print{fype namelbf person serving/mailing copy]

RD. Jones 

9b wW Clear Lake Cec 

ORanch ME 4940 Z- 

Dichigrn Tox JRibonnt 

blll, OTTAWA ST: 

LANSivg ML 48933

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