Friedman.pdf
Benjamin Friedman Petitioner V Michigan Department Of Treasury Respondent · 26-003899-TT
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RECEIVED AUG 19 2026 Tranlnfo:4606 261457091 OB/18/2%6 MICHIGAN TAX TRIBUNA Chikii: 3060 Amt: $76.00 STATE OF MICHIGAN I DMATANASCES, GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFA ARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR PROPERTY TAX APPEAL PETITION FORM MPTION / QUALIFIED AGRICULTURAL EXEMPTION Pursuant to Tax Tribunal Rule (TTR) 279, you MUST submit a copy of the notice giving rise to the appeal (i.e., Board of Review Decision or other notice) with this petition. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information First Name M.I. Last Name/Company Name Benjamin Friedman Mailing Address (No., Street, P.O. Box or Rural Route) 107 Maggie Point Road City or Town State ZIP Code Crystal Falls Ml 49920 Telephone Number 906 367.2998 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail) btf711@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I Last Name Donn Asanasoft Firm Name (if any) Mailing Address (No., Street, P.O. Box or Rural Route) 170 Sunset Shores Road City or Town State ZIP Code Iron River MI 49935 Telephone Number 906-265-2622 cell 906-367-2861 Email Address (do not enter unless you want MTT to send all correspondence via email) donnatanasoff@gmail.com Section 3: Subject Pro perty Information *use the multiple parcel form for additional, contiguous parcels. How many parcels are you If you are appealing more than one parcel, are they contiguous or adjoining? appealing? ne O Yes O No *If No, you must file separate appeals for each parcel Parcel Identification Number: 00628201500 Classification of Property: Real [J Personal [J (check one) Agricultural [] Commercial (J Industrial (J Residential @ Timber-Cutover [J Developmental [J Utility [] (check one) Property Address (No., Street) Same as above (107 Maggie Point Rd)
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Section 4: Check which of the following you are appealing [Wi] Principal Residence Exemption [| Qualified Agricultural Exemption Section 5: Explain the Reason for this Appeal Department of Treasury (docket 2025-3133) issued two decisions that conflict, First one grants the PRE and second one amends and denies his PRE for years 2022 thru 2025. Decision #1 dated 7/14/26 grants his PRE, and properly uses applicable law and the facts presented, at Treas conf date 1/14/26. #1 is correct and MTT should affirm it. Decision #2 (unsigned and undated) from Treasury a few days later amends decision #1 by order & determination, claiming petitioner claims a similar PRE in IL. This reversal is unsupported by fact or law, and appears to be some kind of manipulation by the dept. His prior IL residence was deeded by him into a irrevocable trust in March 2018. He purchased Maggie Point in 2021, moved into it that year, w/ then wife already a Ml resident. He became a MI resident by end of 2021, and PRE app w/ Twp was made for 2022 forward. The trust owns the IL home & his adult children live in it. Ben is trustee (w/ brother) and not a beneficiary, his kids are. All pertinent facts & docs were presented to treasury. Petitioner requests rejection of #2, AND award of all improper tax, interest, penalty, with award of his interest & actual atty fees for this improper denial / treasury action. Section 6: Jurisdictional Issues Indicate who denied the exemption under appeal: Assessor County Treasurer or Equalization Michigan Dept. of Treasury Board of Review Other 7] If you checked “other” above, explain: According to Pet. the Initail PRE denial was made by a state contractor (?) who reviews PRE's for Ml List the date your Principal Residence Exemption or Qualified Agricultural Exemption was denied: PRE denied for 2022-2026. Mastadon Twp has approved his PRE for 2026 forward. Tax year(s) “et 9022-2025 = 4 years Fee Information A filing fee of $25.00 is required unless the property has a Principal Residence Exemption of at least 50% for all tax years at issue on the date this petition is filed. Signature i para
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= STATE OF MICHIOAN GRETCHEN WHITMER DEPARTMENT OF TREASURY RACHAEL EUBANKS GOVERNOR LANSING STATE TREASURER December 10, 2025 Benjamin T Friedman 107 Maggie Point Rd Crystal Falls, M1 49920 RE: Benjamin T Friedman Docket 2025-3133 Denial of Michigan Principal Residence Exemption Denial Notice Date | Tax Year | % Allowed | Parcel No. 09/26/2025 2022 0.00 % 00628201500 09/26/2025 2023 0.00 % 00628201500 09/26/2025 2024 0.00 % 00628201500 09/26/2025 2025 0.00 % 00628201500 NOTICE OF ASSIGNMENT TO REFEREE AND INFORMAL CONFERENCE An informal conference regarding the above matter will be held as follows: DATE and TIME: January 14, 2026 at 3:30 PM (ET) HEARING REFEREE: Louann Simon PHONE NUMBER: (248) 509-0316 Your informal conference has been assigned to Louann Simon, Hearing Referee, and is scheduled for January 14, 2026 at 3:30 PM (ET). Your informal conference is scheduled for 30 minutes, which will be divided amongst you, the Treasury representative, and the Hearing Referee, as determined by the Hearing Referee. This is a telephone conference. To participate, you must call the Hearings Division at (248) 509-0316 on the date and at the time of the informal conference listed above.
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Docket 2025-3133 Page 2 A request for a change in date or time must be made in writing and received at least 48 hours before the informal conference. Requests will only be granted for reasonable cause. Please notify the Hearings Division in writing before the informal conference if you wish to withdraw your request for a conference. If you do not participate, the conference will proceed in your absence. The informal conference process is governed by the Taxpayer Bill of Rights (1996 AACS, R 205.1008-1011), which is available at www.michigan.gov/treasuryhearings. You will have the opportunity to present the reasons for your appeal, supported with legal authority and evidence. While testimony will not be taken under oath, matters alleged as facts may be presented in affidavits. You are entitled to have an attorney or other person represent you at the informal conference; however, if you wish our office to discuss the matter with anyone outside of your presence you must file a Power of Attorney (Form 151) before your conference. This form and additional Power of Attorney information are available on our website. Individuals needing accommodations for effective participation in the informal conference should call the Hearings Division at (517) 636-4117. Assistance is also available using TTY through the Michigan Relay Center by calling 1-800-649-3777 or 711. Individuals who are deaf or hearing- impaired should call at least ten days in advance to request interpreters, assistive listening devices or other accommodations. Further information can be found at www.michigan.gov/treasuryhearings or by calling (517) 636- 4117. Forms or other materials can be mailed to you if you do not have Internet access. If you call before your conference, do not attempt to present your case during that call. Following the informal conference, the Referee will provide a written recommendation to the Director of the Bureau of Tax Policy who will issue a final Decision and Order of Determination in the matter. ces Quale Williams, PRE Unit Comellia Brooks, PRE Unit CERTIFIED MAIL - RETURN RECEIPT REQUESTED
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Donn Atanasoff Attorney at Law [MI & WI) 170 Sunset Shores Rd. ~ Iron River, Ml 49935 Phone 906-265-2622 or 367-2861c donnatanasoff@gmail.com MI Tax Tribunal August 6, 2026 611 W. Ottawa St. Lansing, MI 48909 PRE Appeal of Benjamin T Friedman 107 Maggie Point Rd. Crystal Falls, MI 49920 (©): 906.367.2998 btf711@gmail.com MTT, After several attempts, the process of e-filing a PRE appeal with MTT online simply did not work. Several reasons why, primary one is not having a Twp BOR decision or date in this case. This appeal is the result of Treasury Dept (improper) activity and there is no apparent way to do an online filing when their action causes the MTT appeal. Much time has been wasted in the effort to file this on line. Enclosed PRE appeal petition for the above and the fee of $25. Please enter this and assign a case number, and provide info to both of us at the above e-mails. I can then download the Treasury Dept decisions, and other file docs. Thankyou: Denn Mtanascff (
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