Sema.pdf
Sotir Sema, Petitioner V City Of St. Clair Shores, Respondent · 25-002615-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
RECEIVED
JUN 09 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
DIRECTOR
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.
Pursuant to Michigan Tax Tribunal Rule (TTR) 279, 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
| DTI RR
M.1.
EY
Name
Ie yr
EW
treet, P.O. Fa a Rural Route)
(BER
or
NT
et a
M7
“080
Telephone Nymber
[586 )23( £672
E-mail Address (do nofenter unless you want MTT to send all correspondence via e-mail)
Section 2: Petitioner’s Adtorniey{Authorized Representative’s Contact Information
First Name
Last Name
Firm Name (if any)
Mailing Address (No., Street, 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 3: Subject Property Information
How many
If you are appealing more than one parcel, are they contiguous or adjoining?
parcelsareyou
| [] vest
[1] No**
appealing?
*If yes, use a multiple parcel form for information regarding any contiguous parcels.
**If no, you must file separate appeals for each non-contiguous or non-adjolning parcel or you will be defaulted.
Property Address (No., Street, City, ST, ZIP)
[If multiple, list first property's address]Page 2
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Issues Being Appealed (chock all that apply) [J True Cash and Taxable Value pA Poverty Exemption [0 Taxable Value Only (calculation) [J Disabled Veterans Exemption O Uncapping of Taxable Value [O Eligible Manufacturing Personal Property (ESA) [J Exemption from Taxation (other than the denial of a [J Classification Principal Residence or Qualified Agricultural Exemption) Section 5: Explain the Reason for this Appeal We wre depced He + XEMPTION. Section 6: Jurisdictional Issues Year(s) you are appealing: Did you protest the assessment at a Board of Review (BOR)? [] Yes [] No If Yes, check which BOR you attended AND attach the BOR decision: a March O July Oa December If No, check the applicable reason(s): [J Not required to attend 0 Assessment Change Notice was not received by Petitioner O Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5) O Appealing within 35 days of State Tax Commission Order Appealing within 35 days of receipt of Notice of Uncapping
Page 3
a
2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information «use the muitiple parcel form for additional, contiguous parcels.
Parcel dentification Number:
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 hy the BOR:
Current Taxable Value as established by the BOR:
What do you believe Is the fair market value {also known as True Cash Value)?
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value,
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Section 8: Classification Information «ony 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)
a
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property's classification?
Real
Personal
(check one}
Oo
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Ifimproved property, how is the property currently being used?
if improved property, for what use was the property designed?Page 4
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? [vi] Yes [J No Are you appealing ONLY the denlal of a Poverty Exemption or Disabled Veterans Exemption? [4] Yes [J 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 $26.00 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 $126.00 $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: al So Stee a .
Page 5
05/28/2025 09:56 AM 2025 BOARD OF REVIEW DECISION FROM Assessing Department City of St. Clair Shores 27600 Jefferson Circle Drive St. Clair Shores, M1 48081 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.); 5009-14-34-207-010 22620 LIBERTY SEMA, GONE/SOTIR/ CALA, ALKETA 22620 LIBERTY ST CLAIR SHORES MI 48080 FRESARDS LAKE SUBDIVISION (L3, P189) LOT 63 THIS PROPERTY IS CLASSIFIED 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has reviewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 5009-14-34-207-010 They have made the following determination based on the information you supplied. Board of Review Comments 2025 ORIGINAL ASSESSED VALUE 169,800 [2025 "BOARD OF REVIEW" ASSESSED VALUE 169,800 (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 88,622 2025 "BOARD OF REVIEW" TAXABLE VALUE 88,622 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 Please feel fiee to contact the assessor at the address listed above or call if you have any questions. “Effective March 1, 2013, the Tribunal is no longer able to accept Small Claims letter appeals. Rather, you are required to file a petition to initiate a new Small Claims appeal. Petition forms are available on this website.” http://www.michigan.gov/taxtrib/0,4677,7-187-38254---,00.html
Page 6
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