Harrington.pdf

Sean Harrington, Jael Harrington, Petitioners V City Of Owosso, Respondent · 25-003377-TT

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RECEIVED 

JUL 1.82025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

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 

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 

M.L 

Last Name/Company Name 

Sean and Jael 

Harrrington 

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

515 N. Washington 

City or Town 

State 

ZIP Code 

Owosso 

Mi. 

48867 

Telephone Rumer 502-819-0133 

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

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

First Name 

Last Name 

Harold 

or 

Hoyt 

" 

Firm Name {if any) 

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

22632 Wildwood 

City or Town 

State 

ZIP Code 

St Clair Shores 

Mi 

48081 

Telephone number £26-805-3790 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

harold.hoyt@gmail.com 

Section 3: Subject Property Information 

How many 

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

parcels are you | [] ves* 

No 

appealing? 

Xf yes, use a multiple parcel form for information regarding any contiguous parcels. 

1 

**f no, you must file separate appeals for each non-contiguous or non-adjoining parcel or you will be defaulted. 

Property Address (No., Street, City, ST, ZIP} 

[if multiple, list first property’s address) 

515 n. Washington

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) 

4 True Cash and Taxable Value 

O Poverty Exemption 

0 Taxable Value Only (calculation) 

{J Disabled Veterans Exemption 

[J Uncapping of Taxable Value 

[1 Eligible Manufacturing Personal Property (ESA) 

[J 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 State Equalized Value and the True Cash Value are inconsistent 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2025 

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

Yes 

[] No 

if Yes, check which BOR you attended AND attach the BOR decision: [rv] March 

0 July 

[m] December 

if No, check the applicable reason(s): 

0 Not required to attend 

Assessment Change Notice was not received by Petitioner 

[I] Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section §) 

[} Appealing within 35 days of State Tax Commission Order 

O Appealing within 36 days of receipt of Notice of Uncapping

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |, BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

78-050-470-033-001-00 

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: 

$160,000.00 

Current Taxable Value as established by the BOR: 

$160,000.00 

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

$250,000.00 

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

$125,000.00 

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 appeat 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 

Tlmber-Cutover 

Developmental 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

{check one} 

m! 

Agricultural 

 Commerclal 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

If Improved property, how is the property currently being used? 

Hf improved property, for what use was the property designed?

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? 

ves 

[J No 

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

[J ves 

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 Attorngy/Authorized 

Repregsenfative’s Signature: 

| 

or CAnll Cor 

Harold Hoyt 

{ 

/ 

1’

2025 BOARD OF REVIEW DECISION 

03/13/2025 02:29 

PM 

FROM 

CITY OF OWOSSO 

MICHAL DOWLER 

301 'W MAIN ST 

OWOSSO, MI 48867 

NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT-ROLL: 

HARRINGTON, 

$ 

518 N WASHINGTON ST 

OWOSSO MI 48867 

PROPERTY IBENTIFICATION: (Yarcel Code required. Properly address 

and legal descriplion optional 

): 

78-050-470-033-001-00 515 N WASHINGTON § 

LOTS 1234 BLK 33 ORIGINAL PLAT 

This year's March Board of Review has reviewed your petition and any information that was supplied. 

The following determination was made: 

Board of Review Comments: 

ADJUST FOR MARKET 

| 2025 

ORIGINAL ASSESSED VALUE 

| 2025 "BOARD OF REVIEW" ASSESSED VALUE 

(If thie above. amounts are the same, no revisions have occurred) 

2025 

ORIGINAL TAXABLE VALUE 

2025 

"BOARD OF REVIEW" TAXABLE VALUE 

166,000 

166,000 

166,000 

0000 

| 

Please feel free to contact the assessor at the address listed above or call 989-725-0530 if you have any questions. 

If you disagree with the decision of the Board of Revievy, you may appeal that decision by filing a petition with the Michigan Tax 

Tribunal. Tax tribunal forms are available at www.michigan, gov/iaxtrib, Commercial Real, Industrial Real, Commercial Personal, and 

Industrial Personal may be appealed by May 31. Residential Realanay be appealed by July 31.

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