Ulmer.pdf

Charles Ulmer, Ashley Ulmer, Petitioners V City Of Saline, Respondent · 24-003629-TT

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RECEIVED 

JUL 05 2024 

MICHIGAN Tax TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

$150 

PROPERTY TAX APPEAL PETITION FORM 

\ 

WU 

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.1. 

Last Name/Company Name 

LI 

HAUXIN 

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

1013 ROCHELLE PARK 

City or Town 

State 

ZIP Code 

ROCHESTER HILLS 

MI 

|48309 

lif: 

Telephone Number 

Fax Number 

(248) 408-2535 

(734) 485-6251 

f 

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

howard 8899@yahoo.com 

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

| 

First Name 

M.I 

Last Name 

WILLIAM 

Cc 

|BABUT 

rer 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

Mi 

48198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

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

WBABUT@BABUTLAW.COM 

Section 3: Subject Property Information 

How many 

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

parcels are you 

| [fl vest 

[] No**

RECEIVED 

JUL 05 2024 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

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 

ow) 

Non-Property tax disputes. 

bi 

A (v4 

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.L 

Last Name/Company Name 

CHARLES & ASHLEY 

ULMER 

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

205 GLENDALE COURT 

City or Town 

State 

ZIP Code 

SALINE 

MI 

48176 

Telephone Number 

Fax Number 

(269) 365-8153 

(734) 485-6251 

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

ulmer.charles@yahoo.com 

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

First Name 

MIL 

Last Name 

WILLIAM 

Cc 

 |BABUT 

rm 

Babut Law Offices, PLLC 

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

700 TOWNER STREET 

City or Town 

State 

ZIP Code 

YPSILANTI 

MI 

148198 

Telephone Number 

Fax Number 

734.485.7000 

734.485.6251 

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

WBABUT@BABUTLAW.COM 

Section 3: Subject Property Information 

How many 

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

parcels areyou | [] vest 

[4 No*

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check 

all that apply) 

[ True Cash and Taxable Value 

[J Poverty Exemption 

4 Taxable Value Only (calculation) 

[1 Disabled Veterans Exemption 

[7 Uncapping of Taxable Value 

[] Etigible Manufacturing Personal Property (ESA) 

[] 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 

The subject properties are over assessed by the City of Saline. The 2024 Taxable 

Value (TV) is $347,500.00 and the assessed value (SEV) is $348,100.00 for a com 

True Case Value (TCV) of $696,200.00 

The property is on an 1.00 acre improved lot 

with a home on it. 

We installed a pool in 2023 which caused our TV to increase by 

$58,500.00 or a TCV increase of $117,000.00. We will submit evidence of comparable 

properties adjusted to support our petition and prove the property is over assessed. 

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 decision: [J] March 

[} suly 

[J December 

If No, check the applicable reason(s): 

[J Not required to attend

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

ORLENE HAWKS 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information *use the muttiple parce form for additional, contiguous parcels, 

Parcel Identification Number: 

18-18-01-335-058 

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 established by the BOR: 

$348,100.00 

Current Taxable Value as established hy the BOR: 

$347,500.00 

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

$ 645,000.00 

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

$322,500.00 

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

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) 

O 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Reat 

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 

ORLENE HAWKS 

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 

O No 

Are you appealing ONLY the denial of a Poverty Exemption? 

O Yes 

[A 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 

$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 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. 

Signature *required 

Petitioner or Attorney/Authorized Representative’s Signature: Po 

) 

v 

Vs 

AF 

Isl 

NIL I~ C. g 

adhe 

[74 

7 

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Mi 

THI 

S 

N 

X BIL 

abl 

Notice 

of Assessment, 

J8 form. 

103. 

perty 

Classificatio 

lasso 

FRO! 

ARCE 

TIFICATIO 

ME] 

33! 

INE, M 

it 

10] 

NTINGTON WOODS OF 

S) 

IRREN 

PRIO 

ENTA 

YEAR: 

348,100 

EQUI, 

IZATION 

TOR: 

94 

17] 

sfer of of 

023 

Reaso 

d, 

2024 

Inf] 

ca! 

allowing. 

SALI 

Review,

Michigan Department of Treasury 

618 {Rov. 11-12} 

Petition to Board of Review 

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 {he State Tax Commission unless you first protest to the Board of Review. 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

[Gwners Name (Please Print of Type) 

CHARLES & ASHLEY ULMER 

Petitioner's Name 

(If Other than Qumer. Please Print of Type) 

a 

Township or Cily 

CITY OF SALINE 

County 

WASHTENAW 

agricultural property exemption of the following described property: 

The undersigned protests the assessed value andlor the tentative taxable value andlor the property classification andlor the qualified 

205 Glendale Court, Saline, MI 48176 

Parcel ID: 18-18-01-335-058 

Property ldontifist (Parcel code required. Property addcess & [egal descdption optional) 

Protested tem 

 [¥] Assessed Value 

 [%] Tentative Taxable Value 

[| Classification 

{_] Qualified Agricultural 

1. PROTEST OF ASSESSMENT 

Property Exemption 

{Complete tis seclion for a protest of assessed value and/or tentative taxable value) 

Owner's Estimate of True Cash Value 

$600,000 

si Amount 

$347,500 

Tentative Taxable Value 

Year 

$300,000 

2024 

2, PROTEST OF CLASSIFICATION 

(Gomplete this section for 2 request io change the classification. The Board of Review niust make their decision regarding classification in 

accordance with Section 211.346 of the Michigan Compiled Laws. The Board of Review shall nol be influenced by the effect that a particular 

classification has on that properly's status as a homeowner's principal residence or guatified agrculiural property.) 

Classification of properly on this year's assessment call 

Classification should be (check one of the following): 

[3 agricutturat 

{1 industriat 

{™} commercial 

{I Residential 

{] Timber Cutover 

I Developmental 

1 Utility (Personal Property Only) 

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 focal schoo! operating tax for qualified agricultural 

properly, the ownar 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 agriculturat exemplion geaniad by assessor (Enfer 2 if exemption 

denled) 

Pareanl Goalies agriciiral exemption roquesind by cwnsr (Enter 100 

1 ful 

exemption raquested) 

4. REASON FOR PROTEST 

State reasan(s) for protest 

of assessed value and/or (Re tentative taxable value andlor classification and/or qualified agricultural propetty exemption 

We feel the property Is currently over assessed, Although we built a swimmiing pool, the increase in the taxable vajue 

by the city is highly subjective and historically proven to be not transferable to actual value.

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes. 

Potion 

Nuniber 

a I 

Parcel Code 

1B1809:335:058— 

LAD) 

1. ASSESSED VALUE 

Dispgsition by Board of Review. The Board of Review must state fhrraoson 

for ite 

mction-below.. 

= 

—- 

, 

[A penicd 

[7] Assessed Value Changed From 

{ 

Ho ,108 

fo] 

300,000 

| 

Record of vote - Board of thres mernber comeiige 

of board 

Chaiperson: JE] ves Ine 2S 

Member: 

os {INo ya 

Member: Yes [Ine 

A 

inftials 

Reason for board action 

If you disagree with the decision of the Board of Review regarding tentative assessed valus, you may appeal that decision by fling a petition with the 

Michigan Tax Tribunal at P.O. Box 30232, Lansing, Mi 48808. Commerctal Real, industrial Real, Developmental Real, Commercial Personal, 

Industial Personal and Utility Personal Property may he appealed by May 31. Agricultural Real, Residential Real, Timber-Cutover Real and Agricultura) 

Personal Properly may be appealed by July 31. The petition must be filed on a Michigan Tax Tribunal form or @ form approved by the Michigan Tax 

Tribunal, Michigan Tax Tribunal forms are avaliable af www.michigan.gov/taxtrib. 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review, The Board of Review must stale the reason for its action below. 

Denled 

! Tentative Taxable Value Changed From 

247 t sod 

to 

202, ov 

Record of vote - Bosrd or three member commiltee of board 

Chairperson: ves 

[7] NEY 

Member: IY Yes [No 

yale 

member: [XTYes [No & A X 

Trnitiale 

{7 

Tritials 

nitials 

Reason for board action 

if you disagree with ihe decision of the Board of Review regarding tentative taxable value, you may appeal that decision by filing a petition with the 

Michigan Tax Tribunal al P.O. Box 30232, Lensing, MI 48909. Commercial Real. industrial Real, Developmental Real, Commercial Personal, 

Industral Personal and Utility Personal Property may be appealed by May 31. Agricultura! Real, Residential Real, Timber-Cutover Real and 

Agricultural Personal Property may be appealed by July 31. The pefition must be filed on a Michigan Tax Tribunal form of a form approved by the 

Michigan Tax Tribunal. Michigan Tax Tribunal forms arg available at www.michigan.govitaxirid. 

3, CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for ifs action below, 

Denied 

|_| Classification Changed From 

to 

Record of vote - Board or ree member committee of board 

Chairperson: |] Yes 

| 

| No 

. 

Reason for board action 

Member: [Yes 

[J No 

Member: 

[ | Yes [ 

No 

Tnitials 

nities 

If you disagree with the decision of the Sioard of Review regarding classification, you may appeal by sending Form 2167 fo the State Tax Commission 

at 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 stale the reason for its action below. 

{_] Exemption Request Denied 

[7] Exemption percent modified from 

% to 

C% 

Record of vote - Beard or three member committee of board 

. 

lan] 

Chairperson: |] Yes 

| 

| No 

Member: [ 

Yes 

[ 

|Nao 

Member: [| Yes [No

Address 

Bed /Bath 

SqFt 

2023 SEV 

2023 Taxable Taxable $/sf 

2024 SEV 

~~ Year Built 

Lot Size 

2023 Taxes 

Last Sold 

205 Glendale Ct 

4/25 

3,208 

294,000 

294,000 

183 

348,100 

2022 

0.29 

14,718 

4/22 - 588,695 

347 Huntington Dr 

4/5 

2,611 

288,700 

256,838 

197 

303,135 

2004 

0.46 

12,857 

8/23 - 679,900 

888 Saline MilanR 

4/2.5 

2,394 

368,900 

350,130 

293 

387,345 

2017 

1.1 

17,528 

12/19 - 500,000 

739 Breconshire D1 

4/2.5 

2,684 

286,900 

189,741 

141 

301,245 

2003 

0.43 

9,499 

2003 - 390,000 

953 Arboretum Dr 

4/4.5 

3,779 

363,400 

345,406 

183 

381,570 

2000 

0.47 

17,360 

4/16 - 569,900 

1095 Arboretum Ci4 / 4(2x.5) 

4,010 

346,500 

295,843 

148 

363,825 

2001 

0.91 

14,900 

- 

601 Woodhill Dr 

3/25 

2,865 

241,500 

241,500 

169 

253,575 

1993 

0.32 

12,090 

2/17 - 445,000 

700 Woodhill Dr 

4/25 

2,132 

253,400 

159,604 

150 

266,070 

1995 

0.49 

8,008 

10/95 - 210,900 

319 N Ann Arbor 

3/3 

2,230 

228,800 

228,800 

205 

240,240 

1880 

0.8 

11,453 

7/22 - 575,000 

474 S Ann Arbor 

3/25 

1,536 

190,300 

190,300 

247 

199,815 

1949 

0.5 

9,526 

6/22 - 465,000 

Thoughts: 

Based on 9 homes in City if Saline with pools. Tax Data from Saline BSA. 

- Average lot size .58acres, 2x more land than us. Our property has the smallest lot size of all comparables. 

- Average home size 2,745 sq ft. We are 15% larger. 

- Average taxable dollar per square foot, $/sf is 192. Our 2024 $/sfis 217, 13% higher 

- Average SEV is 304492. We are 13% higher. 

- Most pools are larger, have several water features (slide, diving board), have storage sheds, mature landscaping, expansive concrete and decking projects 

- Almost all properties have fully finished basements with bathrooms, flooring, drywall, etc. 

We do not. 

- We are only property that backs up to low income apartments. 

- Average taxes paid to city are $12,794. 

Our 2024 taxes projected at 17,375. 35% more than average. 

- Homes with same price per square foot have more property, more more beds and baths, more custom projects, larger pools, more features. 

- 2023 home value (SEV) $588,000 

- Home Value change without pool (2023SEVx1.05) 617,400 

My estimated property value: $550,000. 

4% higher, $21,400 higher than Zillow estimated. 

$171/sqft

G 

H 

{ 

J 

K 

L 

Af 

24 SEV 

YearBull 

lotSe 

 2023Taxes 

 lastSold 

 ZilowPrice 

Pool Size Sf& Year Buit Other Notables 

348,100 

2022 

0.29 

14.718 

4/22 - 588,695 

© 

528,600 

~ 

576sf/2023 

-2024 Taxable 347,500. $218sqft. 20: 

303,135 

2004 

0.48 

12,857 

8/23 - 679,800 

709,800 

) 

900sf / 2016 

- Listed as 4,111sqgft. 

~ Full finished Bas 

387,345 

2017 

11 

17.528 

© 

12/19 - 500,000 

661,500 

800sf / 2022 

- Fully finished basement. 

- Large lot si 

301,245 

2003 

0.43 

9,499 

2003 - 390,000 

530,00 

~~ 

B12sf/2003 

- Fully finished (carpet, drywall, plumbir 

381,570 

2000 

0.47 

17,360 

4/16 - 569,900 

807,500 

800sf { 2007 

- Custom pool, multiple water features, 

363,825 

~ 

2001 

0.91 

14,900 

oo 

- 

679.600 

. 

828+ { 2007 

- Custom pool with additional inground 

53575 

1993 

032 

12090 

 2(17-445000 

620,014 

stl 

- Listed 

as 3,000sqft. - Partial finished £ 

266,070 

1995 

0.49 

8,008 

10/95 -210,900 

© 

511,200 

600sf/ 2010 

- Expansive pool decking 

240.240 

) 

1880 

0.8 

N 

1 A453 

oo 7i22 - 575,000 

B 621,200 

) 

B00st/ 

- Historical District. 

- Large carriage ho 

199.815 

1948 

05 

9,526 

6/22 - 465,000 

453,700 

600sf / 

- Mature property with storage - Diving 

parables. 

re landscaping, expansive concrete and decking projects, tree lined lots, gas fire pits. 

not. 

rage. 

ee 

a 

stom projects, larger pools, more features. 

M7Vsqft

Zillow Price 

Pool Size Sf & Year Built 

528,600 

709,800 

661,500 

530,00 

807,500 

679,600 

620,014 

511,200 

621,900 

453,700 

576sf/2023 

900sf/ 2016 

800sf/ 2022 

512sf/ 2003 

800sf / 2007 

828+ /2007 

512sf/ 

600sf/ 2010 

600sf/ 

600sf/ 

, tree lined lots, gas fire pits.

Other Notables 

- 2024 Taxable 347,500. 

$216sqft. 2024 Taxes 17,405. 2024 Estimated Value $696,200 

- Listed as 4,111sqft. 

- Full finished Basement. 

- Landscaping done. 

- Lot 80% bigger. 

- Pool 56% bigger. 

- Decking 87% bigger. 

- Fully finished basement. 

- Large lot size. 

- Larger composite deck and gas firepit features. 

- 

- Fully finished (carpet, drywall, plumbing) basement. 

- Expansive Decking 

- Custom pool, multiple water features, larger landscaped decking. - Fully finished basement - Custom interior projects - On property storage shed 

- Custom pool with additional inground spa, waterslide, diving board. 

- Solar Panels on home. - Finished basement. 

- Listed as 3,000sqft. - Partial finished basement. 

- Expansive pool decking 

- Historical District. 

- Large carriage house. - Extensive home remodel - Mature landscaping. - Waterslide 

- Mature property with storage - Diving Board

Babut Law Offices, PLL C/General Account 

State of Michigan - MTT 

6/27/2024 

008637 

225.00 

General Account 

Hauxin Li (Howard Lee) 

225.00

a 

TOW 

treet” 

Ypsilanti, Mi 4, 

§ 

(734 485-7000 

[

U

Michipn 

Tas

Po. 

Box 

502

Lan smey 

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