01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.51985247-0cfa-44bd-be39-e08a2ce672ee.pdf
Ann Hoglund Petitioner V Township Of Mt Morris Respondent · 26-000672-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. 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 Filer Type: Individual First Name Ann M.I. Last Name/Company Name Hoglund Mailing Address (No., Street, P.O. Box or Rural Route) 8288 Neff Rd City or Town Mount Morris State Michigan ZIP Code 48458 Telephone Number 512-903-9198 Fax Number E-mail Address ann.hoglund@outlook.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Jeffery M.I. Last Name Donaven Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 8288 Neff Rd City or Town Mount Morris State Michigan ZIP Code 48458 Telephone Number 8509334364 Fax Number E-mail Address jeffthedon2020@gmail.com Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 8288 Neff Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Mount Morris Michigan 48458 Taxing Authority (City or Township) Township of Mt Morris (GENESEE) County Genesee Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal Petitioner challenges the 2026 assessed value of $117,100 (SEV), implying a true cash value of $234,200 that is not supported by market evidence. A professional appraisal by a Michigan Certified Residential Appraiser concluded a market value of $140,000 based on an interior and exterior inspection and three comparable sales within the immediate area. The assessor's valuation is further undermined by the methodology used to derive it. The 2026 ECF study for Neighborhood 0402 applied an Economic Condition Factor of 0.920, inflated by a single anomalous sale with an ECF of 1.528 that does not reflect typical market conditions. Without that outlier, the study's own data produces a 6-sale average ECF of 0.814 — 13.1% below the rate applied. The subject property's own two arm's-length sales within the study period imply ECFs of 0.797 and 0.850, both well below 0.920. Twelve comparable sales in the township from 2023–2025 — including four on the subject's own street — average $107 per square foot, independently corroborating the appraisal. No comparable sale supports a value of $234,200 for this property. Petitioner requests reduction of the SEV to $70,000, reflecting a true cash value of $140,000. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 14-01-100-069 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 117100 Current Taxable Value as established by the BOR: 108348 What do you believe is the fair market value (also known as True Cash Value)? 140000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 70000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 70000 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: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? 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 Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these 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.
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Electronic Signature *Typing your name below will serve as your signature Petitioner or Attorney/Authorized Representative’s Signature: /s/ Ann Hoglund