Bowerman.pdf
Josh Bowerman, Michelle Bowerman, Petitioners V Township Of Custer, Respondent · 25-003758-TT
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STATE OF MICHIGAN DEPARTMENT OF LABOR & ECONOMIC GROWTH PROPERTY TAX APPEAL DOCKET NUMBER MICHIGAN TAX TRIBUNAL PETITION FORM SMALL CLAIMS DIVISION Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. If additional space is needed fo provide the information requested, please use a separate sheet, 1. Petifioner(s) Name and Address Jos Wérman 4492 pores iw Bellpdle mi 4965 Petitioner's Daytime Phone Nod b7 « 306 HY 75 bd 2. Agent or Attorney (if any) Name and Address Agent/Attorney Phone No. Ol . (residential, agricultural, personal, commercial, industrial, timber cutover, 3. Classification of property. Hes dent) al personal utility, developmental) 4. Location of Property: i Ye Local Schoo District: . City Ar ¥ rum County Pownshi Pellaire Fl 4 Schools 5. Did Petitioner protest to the Board of Review? ® Yes [4 ) No If no, please check all applicable reasons below and explain in the space provided. [| The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. [] Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. [| Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. [] Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. |. Petitioner is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. 6. Did Petitioner request a Poverty Exemption at the Board of Review? [@) Yes 4) No 7. Check the reason for this appeal and explain in the space provided. Xe property's true cash value and taxable value are incotrect. (SEE Line by Line Instructions.) |] The property's taxable value only is incorrect. Le uncapping of the property's taxable value is improper. Od Petitioner was denied a property tax exemption. [I] Petitioner was denied a poverty exemption. 8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being appealed. Parcel Number Tax Year State Equalized Value or Taxable Value on Roll 0K -0 y - 390 ~-003-08 Assessed Value on Roll 05-04 ~ 390-003 ~co | dOA4 | Klb, 700 Elk, 700 05-04 -390 03-00 | Jars] H74, boo YI, foo
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STATE OF MICHIGAN DEPARTMENT OF LABOR & ECONOMIC GROWTH PROPERTY TAX APPEAL DOCKET NUMBER MICHIGAN TAX TRIBUNAL PETITION FORM SMALL CLAIMS DIVISION Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. If additional space is needed fo provide the information requested, please use a separate sheet. 1. Pefilioner(s) Name and Address 2. Agent or Attorney (if any) Name and Address Josh 4 Whchelle Bowerman HUT porest Trai] Vellpdte Wi AY BIS Petitioner's Daytime Phone No. 4 [84 ‘ 1] [3 : Y1s¥¢ Agent/Attorney Phone No. . . (residential, agricultural, personal, commercial, Industrial, timber cutover, 3. Classification of property He Si cf ent ] al personal utility, developmental) 4. Location of, Property. City He | oY [4 Local School District: Anti n County, Pewnehip Bedlair [4 Fl 4 Shoo lg 5. Did Petitioner protest to the Board of Review? ® Yes [4 p) No If no, please check all applicable reasons below and explain in the space provided. [1] The Assessment Change Notice was not properly sent to Petitioner prior to the March Board of Review. [I] Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. [I] Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. || Petitioner Is appealing within 30 days of issuance of a State Tax Commission Order. | Petitioner Is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. | 6. Did Petitioner request a Poverty Exemption at the Board of Review? [8] Yes [i] No 7. Check the reason for this appeal and explain in the space provided. Jhe property's true cash value and taxable value are incorrect. (SEE Line by Line Instructions.) 3 The property's taxable value only is Incorrect. [Je uncapping of the property's taxable value is improper. | Petitioner was denied a property tax exemption. [mj Petitioner was denied a poverty exemption. 8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each tax year being appealed. Parcel Number Tax Year State Equalized Value or Taxable Value on Roll 5-0 g - 39 0 -003-08 Assessed Value on Rolf 05 0% ~390-p03 00 | doa4 | _S1b, 700 5 1b, 700 05-04 -390 003-00 | JR5| HT4, boo $7, fo
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STATE OF MICHIGAN DEPARTMENT OF LABOR & ECONOMIC GROWTH PROPERTY TAX APPEAL DOCKET NUMBER MICHIGAN TAX TRIBUNAL PETITION FORM SMALL CLAIMS DIVISION Failure to complete this form, including signature, and return it by filing deadline will result in dismissal. If additional space is needed fo provide the information re vested, please use a separate sheet. 1. Petifioner(s) nd Address 2. Agent or Attorney (if any) Name and Address dosh & Michelle Bowerman HU97 EOS Tiki] Vellpde Wy ABS Petitioner's Daytime Phone No. q bq [3 0 b- Yyisy¢ Agent/Attorney Phone No. . . (residential, agricultural, personal, commercial, Industrial, timber cufover, 3. Classification of property Fe St d ent al personal utility, developmental) 4. Location of Property: A City 12 Ye Local School District: / coumy_ANTYIM om Bellaire Flic Sthwlg 5. Did Petitioner protest to the Board of Review? ® Yes C ) No If no, please check all applicable reasons below and explaln in the space provided. [I] The Assessment Change Notice was not properly sent fo Petitioner prior to the March Board of Review. [1] Petitioner is appealing within 30 days of issuance of notice of action taken by July or December Board of Review. [WN] Petitioner is appealing a Clerical Error or Mutual Mistake of Fact. O Petitioner is appealing within 30 days of issuance of a State Tax Commission Order. J Petitioner Is appealing within 35 days of receipt of Notice of Taxable Value Uncapping. | 6. Did Petitione request a Poverty Exemption at the Board of Review? [¢ )] Yes ® No 7. Check the reason for this appeal and explain in the space provided. The property's true cash value and taxable value are Incorrect. (SEE Line by Line Instructions.) [ The property's taxable value only is incorrect. Ld the uncapping of the property's taxable value is improper. J Petitioner was denied a property tax exemption. |] Petitioner was dened a poverty exemption. 8. Provide the Board of Review's determination of the state equalized or assessed value and taxable value for each parcel, for each fax year being appealed. Parcel Number Tax Year State Equalized Value or Taxable Value on Roll 05 -0 Y - 390 ~003-08 Assessed Value on Roll 05 —0Y% -390-00% 00 |dpA4 | Kb, 700 Sb, 700 05-08 -390 003-00 [dors] HT4, boo YI, foo
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03/17/2025 09:57 AM 2025 BOARD OF REVIEW DECISION FROM NICOLE FLEET CUSTER TOWNSHIP ASSESSOR PO BOX 121 MANCELONA MI 49659 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional): 05-04-390-003-00 4492 FOREST TRL BOWERMAN JOSHUA & MICHELLE 429 WALDEN DR OTSEGO MI 49078 UNIT 3 THE LEGEND CONDOMINIUM SEC 5 T29N R7W ‘HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has re siewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 05-04-390-003-00 They have made the following determination based on the information you supplied. Board of Review Comments: UNDER MUL £U2.73713), 10 PETLIIVUNEK MAY IIE DUKUCHN UE FRUUT BY CD ADLIDOANG 111K TRUE LAST VALUE Ur INE FRUPCRIT YY ANDY “THIS BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION” AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE EVIDENCE”.IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED, ADDITIONALLY, THE BOARD NETCOMIMEN TAT TUE MAMED NTN MAT MEET THE DF IONEM NT DEOCH ACTA # 2025 ORIGINAL ASSESSED VALUE 474,600 [2025 "BOARD OF REVIEW" ASSESSED VALUE 474,600 (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 474,600 2025 "BOARD OF REVIEW" TAXABLE VALUE 474,600 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free 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
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03/17/2025 09:57 RM 2025 BOARD OF REVIEW DECISION FROM NICOLE FLEET CUSTER TOWNSHIP ASSESSOR PO BOX 121 MANCELONA MI 49659 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcel Code required. Property address and legal description optional.): 05-04-390-003-00 4492 FOREST TRL BOWERMAN JOSHUA & MICHELLE 429 WALDEN DR OTSEGO MI 49078 UNIT 3 THE LEGEND CONDOMINIUM SEC 5 T20N R7W ‘HIS PROPERTY IS CLASSIFIED AS 401 (RESIDENTIAL-IMPROVED) Thank you for attending this years March Board of Review. The Board has re siewed the information you supplied and the data necessary to compute your assessment and taxable value. The Board has completed their review of parcel number 05-04-390-003-00 They have made the following determination based on the information you supplied. Board of Review Comments: UNDER MUL ZU2.70/(5), ITIE PEILIRJNGK TAD 3 AE DURDEN UF FRUU AV CD PADLIDNAUND I FIE RUE LAD VALUE UE IIT PRUFEKET ANY “THIS BURDEN ENCOMPASSES TWO SEPARATE CONCEPTS: (1) THE BURDEN OF PERSUASION" AS WELL AS (2) “THE BURDEN OF GOING FORWARD WITH THE EVIDENCE".IN THIS PROTEST THE BOARD DETERMINED THAT THE OWNER DID NOT MEET THE BURDEN PROVING THE ASSESSED VALUE OF THE SUBJECT PROPERTY EXCEEDS 50% OF MARKET VALUE, NO EVIDENCE WAS SUPPLIED. ADDITIONALLY, THE BOARD PETEDMINGN THAT TUE AAAIED NTN MAT MECT TLE 01 IDNEM NE DEDCHACTAAL # 2025 ORIGINAL ASSESSED VALUE 474,600 [2025 "BOARD OF REVIEW" ASSESSED VALUE 474,600 (If the above amounts are the same, no revisions have occured) 2025 ORIGINAL TAXABLE VALUE 474,600 2025 "BOARD OF REVIEW" TAXABLE VALUE 474,600 2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 0.0000 Please feel free 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
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Recpt Date: 08/22/2024 2024 Recpt No: 00000803 Offical Summer Tax Receipt CUSTER TOWNSHIP 05-04-~390-003-00 . Received of: UNITED BANK TAXABLE: ) 516,700 SEV: 516,700 SCHL: 05040 LERETA PRE/MBT : 0.0000CLASS: 401 GRAND RAPIDS MI 49546 PREVIOUS PAYMENTS *% CURRENT PAYMENT *%* Date Chk # Amount Date Chk # Amount 08/22/2024 5119101393 17,701.86 Total Recvd: 17,701.86 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 05-04-390-003-00 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE COUNTY TAX 5.1945 2,683.99 2,683.99 0.00 STATE EDUC. TAX 6.0000 3,100.20 3,100.20 0.00 NON-PRE SCHL~-BEL 18.0000 9,300.60 9,300.60 0.00 SCHOOL PEBT-BELL 1.8500 955.89 955.89 0.00 ISD TAX-NWES 0.1857 95.95 95.85 0.00 ISD VOTE-NWES 2.6901 1,389.87 1,389.97 0.00 Admin Fee 175.26 175.26 0.00 Interest/Pen 0.00 0.00 0.00 Over Payments 0.00 0.00 0.00 TOTALS ~=====mn > 33.,922030 17,701.86 17,701.86 0.00 Property Description: UNIT 3 THE LEGEND CONDOMINIUM SEC 5 T29N R7W CUSTER TOWNSHIP Addr: 4492 FOREST TRL RENEE ELDER, TREASURER P.O. BOX 505 I HEREBY CERTIFY THAT APPLICATION WAS MADE TO PAY ALL TAXES, SPECIAL
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Recpt Date: 08/22/2024 2024 Recpt No: 00000809 Offical Summer Tax Receipt CUSTER TOWNSHIP 05-04-3%0-003-00 . Received of: Co. UNITED BANK TAXABLE : 516,700 SEV: 516,700 SCHL: 05040 LERETA PRE/MBT 0.0000CLASS: 401 GRAND RAPIDS MI 48546 PREVIOUS PAYMENTS *% CURRENT PAYMENT *% Date Chk # Amount Date Chk # Amount 08/22/2024 5119101393 17,701.86 Total Recvd: 17,701.86 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 05-04-390-003-00 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE COUNTY TAX 5.1945 2,683.99 2,683.99 0.00 STATE EDUC. TAX 6.0000 3,100.20 3,100.20 0.00 NON-PRE SCHL-BEL 18.0000 9,300.60 9,300.60 0.00 SCHOCL DEBT-BELL 1.8500 955,89 955.89 G.00 ISD TAX-NWES 0.1857 95,95 95.95 0.00 ISD VOTE-NWES 2.6901 1,389.97 1,389.97 0.00 Admin Fee 175.26 175.26 0.00 Interest/Pen 0.00 0.00 0.00 Over Payments 0.00 0.00 0.00 TOTALS ——m=mm=m > 33.92030 17,701.86 17,701.86 0.00 Property Description: UNIT 3 THE LEGEND CONDOMINIUM SEC 5 T29N R7W CUSTER TOWNSHIP Addr: 4492 FOREST TRL RENEE ELDER, TREASURER conn 3 ADE 0 BAY ALL, TAXES, SPECIAL
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Recpt Date: 12/17/2024 2024 Recpt No: 00000361 Offical Winter Tax Receipt CUSTER TOWNSHIP 05-04-330-003-00 f Received of: . . UNITED BANK TAXABLE : 516,700 SEV: 516,700 SCHL: 05040 GRAND RAPIDS MI 49546 PRE/VBT : 0.0000 CLASS: 401 PREVIOUS PAYMENTS ** CURRENT PAYMENT #** Date Chk # Amount Date Chk # Amount 12/17/2024 5117640750 5,342.75 Total Recvd: 5,342.78 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 05-04-390-003-00 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE CO VOTED-COA 0.3846 198.72 198.72 0.00 CO VOTED-MB 0.9508 491.27 491.27 0,00 CO VOTED-E%11 OP 0.4925 254.47 254.47 0.00 CO VOTED-CON DST 0.0960 49.60 49.60 0.00 CO VOTED-RECYCL 0.1650 85.28 85.25 0.00 AMBULANCE AUTHOR 1.9660 1,015.83 1,015.83 0.00 TOWNSHIP TAX 0.9577 494.84 494.84 0.00 SP ASMT-FIRE 2.5000 1,291.75 1,291.75 0.00 TWP VOTE-ROADS 1.5000 715.05 775.05 0.00 TWP VOTE-TRASH 1.2500 645.87 645.87 0.00 Admin Fee 40.10 40.10 0.00 Interest/Pen 0.00 0.00 0.00 Over Payments 0.00 0.00 0.00 TOTALS -------- > 10.26260 5,342.75 5,342.75 0.00 Property Description: UNIT 3 THE LEGEND CONDOMINIUM SEC 5 T29N RTW CUSTER TOWNSHIP Addr: 4492 FOREST TRL RENEE ELDER, TREASURER P.O. BOX 505 I HEREBY CERTIFY THAT APPLICATION WAS MADE TO PAY ALL TAXES, SPECIAL
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Recpt Date: 12/17/2024 2024 Recpt No: 00000361 Offical Winter Tax Receipt CUSTER TOWNSHIP 05-04-330-003-00 Received of: UNITED BANK TAXABLE: 516,700SEV: 516,700 SCHL: 05040 GRAND RAPIDS MI 49546 PRE/MBT: 0.0000CLASS: 401 PREVIOUS PAYMENTS ** CURRENT PAYMENT *% Date Chk # Amount Date Chk # Amount 12/17/2024 5117640750 5,342.75 Total Recvd: 5,342.75 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 05-04-390-003-00 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE CO VOTED-COA 0.3846 198.72 198.72 0.00 CO VOTED-MB 0.9508 491.27 491.27 0.00 CO VOTED-E911 OP 0.4925 254.47 254.47 0.00 CO VOTED-CON DST 0.0360 49.60 48.60 0.00 CO VOTED-RECYCL 0.1650 85.25 85.25 0.00 AMBULANCE AUTHOR 1.9660 1,015.83 1,015.83 0.00 TOWNSHIP TAX 0.9577 494.84 494.84 0.00 SP ASMT-FIRE 2.5000 1,291.75 1,291.75 0.00 TWP VOTE-ROADS 1.5000 775.05 715.05 0.00 TWP VOTE-TRASH 1.2500 645.87 645,87 0.00 Admin Fee 40.10 40.10 0.00 Interest/Pen 0.00 0.00 0.00 Over Payments 0.00 0.00 0.060 TOTALS ~==wm==s > 10.26260 5,342.75 5,342.75 0.00 Property Description: UNIT 3 THE LEGEND CONDOMINIUM SEC & T29N RIW CUSTER TOWNSHIP Addr: 4492 FOREST TRL RENEE ELDER, TREASURER P.O. BOX 505 1 HEREBY CERTIFY THAT APPLICATION WAS MADE TO PAY ALL TAXES, SPECIAL
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Recpt Date: 08/26/2025 2025 Recpt No: 00000883 Offical Summer Tax Receipt CUSTER TOWNSHIP 05-04-390-003-00 . Received of: UNITED BANK TAXABLE : ’ 474,600 SEV: 474,600 SCHL: 05040 GRAND RAPIDS MI 49546 PRE/MBT: 0.0000 CLASS: 401 PREVIQUS PAYMENTS *% CURRENT PAYMENT *%* Date Chk # Amount Date Chk # Amount 08/26/2025 5117641300 16,303.73 Total Recvd: 16,303.73 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 05-~04-390-003-00 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE COUNTY TAX 5.3001 2,515.42 2,515.42 0.00 STATE EDUC. TAX 6.0000 2,847.60 2,847.60 0.00 NON-PRE SCHL-BEL 18.0000 8,542.80 8,542.80 0.060 SCHL DEBT24-BELL 1.8500 278.01 878.01 0.00 ISD TAR-NWES 0.1828 86.75 86.75 0.00 ISD VOTE~NWES 2.6796 1,271.73 1,271.73 0.00 Admin Fee 161.42 161.42 0.00 Interest/Pen 0.00 0.00 0.00 Over Payments 0.00 0.00 0.00 TOTALS ===mmmms > 34.01250 16,303.73 16,303.73 0.00 Property Description: UNIT 3 THE LEGEND CONDOMINIUM SEC 5 T29N R7W CUSTER TOWNSHIP Addr: 4492 FOREST TRL RENEE ELDER, TREASURER P.O. BOX 505 I HEREBY CERTIFY THAT APPLICATION WAS MADE TO PAY ALL TAXES, SPECIAL
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Recpt Date: 08/26/2025 2025 Recpt No: 00000883 Offical Summer Tax Receipt CUSTER TOWNSHIP 05-04-390-003-00 Received of: UNITED BANK TAXABLE: 474,6005EV: 474,600 SCHL: 05040 GRAND RAPIDS MI 49546 PRE/#BT: 0.0000CLASS: 401 PREVIOUS PAYMENTS ** CURRENT PAYMENT #** Date Chk # Amount Date Chk # Amount 08/26/2025 5117641300 16,303.73 Total Recvd: 16,303.73 DETAILED BREAKDOWN OF BILLING/PAYMENTS FOR 05-04-390-003-00 DESCRIPTION MILLAGE Tax Billed Total Paid BALANCE COUNTY TAX 5.3001 2,515.42 2,515.42 0.00 STATE EDUC. TAX 6.0000 2,847.60 2,847.60 0.00 NON-PRE SCHL~BEL 18.0000 8,542.80 8,542.80 0.900 SCHL DEBT24-BELL 1.8500 878.01 878.01 0.00 ISD TAX-NWES 0.1828 86.75 86.75 0.00 ISD VOTE~-NWES 2.6796 1,271.73 1,271.73 0.00 Admin Fee 161.42 161.42 0.00 Interest/Pen 0.00 0.00 0.00 Over Payments 0.00 0.00 0.00 TOTALS -------- > 34.01250 16,303.73 16,303.73 0.00 Property Description: UNIT 3 THE LEGEND CONDOMINIUM SEC 5 T2%N RW CUSTER TOWNSHIP Addr: 4492 FOREST TRL RENEE ELDER, TREASURER P.O. BOX 505 I HEREBY CERTIFY THAT APPLICATION CELONA MI 49659 WAS MADE TO PAY ALL TAXES, SPECIAL
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US POSTAGE PAID Origin: 49078 $10 90 10/16/25 | 2571600182-05 PRIORITY MAIL® 0 Lb 3.40 Oz RDC 03 EXPECTED DELIVERY DAY: 10/18/25 SHIP TO: PO BOX 30232 i LANSING Mi 48909-7732 USPS TRACKING® # LIT 9505 5107 4427 5289 5747 79