01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.cab7df0a-ee80-4b96-8903-c46195a3eaaf.pdf
Jennifer L Hower, Petitioner V Township Of Perry, Respondent · 25-003443-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 Jennifer M.I. L Last Name/Company Name Hower Mailing Address (No., Street, P.O. Box or Rural Route) 1107 E Lansing Rd City or Town Morrice State Michigan ZIP Code 48857 Telephone Number 5177128732 Fax Number E-mail Address Jenny3220@Yahoo.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name Jennifer M.I. Leigh Last Name Hower Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) 1107 E Lansing Rd City or Town Morrice State Michigan ZIP Code 48857 Telephone Number 517-712-8732 Fax Number E-mail Address Jenny3220@Yahoo.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] 136 Morrice Rd
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Morrice Michigan 48857 Taxing Authority (City or Township) Township Of Perry (SHIAWASSEE) County Shiawassee Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value, Uncapping of Taxable Value Section 5: Explain the Reason for this Appeal I purchased the property on land contract in February 2024 from my grandfather. Before purchasing we had a realtor give an estimate to determine fair market value. Upon receiving the new tax assessment in February 2025, I observed a significant increase in taxable value from $78,403 to $167,200. Subsequently, I visited Perry Township and spoke with Troy Parmalee, Treasurer, who informed me that the transfer tax affidavit had been incorrectly completed, failing to indicate that the transfer was between family members. I was asked to reselect the appropriate box, initial the form, and was assured that the uncapping issue would be resolved accordingly. After receiving no further communication from Perry Township, I presumed the matter had been addressed. However, when I received my tax bill in August 2025, I noted the substantial tax amount remained unchanged. Additionally, I received a new transfer tax affidavit from Mikyla Sweet, County Assessor, indicating that I needed to complete the updated affidavit to reflect the familial nature of the transfer. Upon contacting Ms. Sweet for clarification, I was advised that the State was reviewing whether uncapping is waived for rental properties transferred between family members. Ultimately, I was informed that it is not waived and would be uncapped. I reached out to Ms. Sweet again to inquire why this information was not communicated earlier. Had I been notified in a timely manner, I would have attended the board of review in March. As I was told in February that the situation would be handled, I did not attend. Currently, I am concerned that the assessed taxable value is disproportionately high for a two-unit duplex located in the Village of Morrice. The financial implications require a monthly rent of $1,500 for both units merely to cover taxes, insurance, and loan payments, without accounting for maintenance or improvements. Currently these units rent for $850 a month. This rate is unrealistic given the prevalence of low-income families in Morrice. For context, a nearby six-unit duplex in Perry recently sold for $250,000, with 3x the income generated in similar condition. Whereas the current taxable value of my property suggests a valuation of approximately $300,000. My purchase price under the land contract was $120,000, which reflected fair market value based on realtor feedback at the time. If necessary, I am prepared to obtain an independent appraisal to facilitate reassessment of the property's taxable value. The present assessment creates undue financial hardship, undermining the purpose of acquiring this property as an income-generating investment. I am asking that this review go back to Summer 2025 taxes as well as future taxes. Also asking if review is complete, I would like to be reimbursed the difference that I am paying for summer 2025 taxes. Section 6: Jurisdictional Issues Year(s) you are appealing: 2 Did you protest the assessment at a Board of Review (BOR)? No If Yes, check which BOR you attended AND upload the BOR decision: If No, check the applicable reason(s): Appealing a purported Clerical Error or Mutual Mistake of Fact (if yes, include explanation in Section 5), Appealing within 35 days of receipt of Notice of Uncapping 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:
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 014-68-002-007 Classification of Property: Real Residential Current Assessed Value (also known as State Equalized Value) as established by the BOR: 167200 Current Taxable Value as established by the BOR: 167200 What do you believe is the fair market value (also known as True Cash Value)? 120000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 60000 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. 60000 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? No 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
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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/ Jennifer Hower