Hanley.pdf

John Hanley, Petitioner V Township Of Leelanau, Respondent · 24-003393-TT

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RECEIVED 

JUN 042024 

2 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. 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) 277(3), you MUS" 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.I 

Last Name/Company Name 

John 

P 

Hanley 

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

226 E 5th St 

City or Town 

State 

ZIP Code 

Northport 

Ml 

49670 

Telephone Number 

Fax Number 

216-233-8374 

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

jphanleyhome@gmail.com 

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

First Name 

M.1. 

Last Name 

Firm Name (if any) 

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

City or Town 

State 

ZIP Code 

Telephone Number 

Fax Number 

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

Section 3: Subject Property Information 

How many 

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

parcelsareyou 

| [[] vest 

[] No**

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON |. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Issues Being Appealed (check all that appty) 

True Cash and Taxable Value 

[J Poverty Exemption 

[] Taxable Value Only (calculation) 

[1] Disabled Veterans Exemption 

[7] uncapping of Taxable Value 

[J Eligible Manufacturing Personal Property (ESA) 

[1 Exemption from Taxation (other than the denial of a 

{J Classification 

Principal Residence or Qualified Agricultural Exemption) 

Section 5: Explain the Reason for this Appeal 

Our property is unfairly assessed. The 2024 proposed assessed value increased by 

33% and the reason given was market adjustment. This is new construction and is in 

the second year post construction. 

In the prior year (2023) there was no substantial 

market adjustment determined by the assessor which seems odd to me as that was at 

the point in time they could assess the home after completion. 

| do not believe the 

surrounding residences, nor the community as a whole were assessed with a 33% 

market adjustment increase. Further, Michigan law requires all property to be assessed 

uniformly. 

| brought this up in the board of review appeal and the Chairman said directly 

to me that is not the case. 

In addition, the assessed value is to be 50% of the true cash 

value. Under my assessed value of 678,400 the true cash value would equal 1,356,800. 

While nice, 

| do not believe the home would sell for close to that amount, 

Lastly the 

only homes near my property which are assessed at elevated levels are new 

construction. This was brought up in my discussion with the review board and 

| was told 

by the Chairman that those other homes have depreciated in value over time. Under 

that theory 

| should see my assessed and taxable values decline over time as my home 

will depreciate. Certainly that will not be the case. 

Section 6: Jurisdictional Issues 

Year(s) you are appealing: 

2024 

Did you protest the assessment ata Board of Review (BOR)? 

Yes 

[0] No 

f Yes, ohack which BOR you attended AND attach the BOR decision: [14 March 

[ suty 

[7 pecember 

If No, check the applicable reason(s): 

O Not required to attend 

[Hl] Assessment Change Notice was not received by Petitioner 

[Hl] Appealing a purported Clerical Error or Mutual Mistake of Fact {if yes, include explanation in Section 5)

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 7: Valuation Information use the multiple parce! form for additional, contiguous parcels. 

Parcel Identification Number: 

042-150-001-01 

Classification of Property: 

Real 

Personal 

{check one) 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

 Utllity 

(check one) 

Current Assessed Value (also known as si Beans Value} as established by the BOR: 

678,400 

Current Taxable Value as established by the BOR: 

535,920 

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

975,000 

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

487,500 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value, 

487,500 

Section 8: Classification Information *Only the Ml Dep't of Treasury may appeal this issue to the Tribunal 

Parcel Identification Number: 

Current Classification of Property as established by Board of Review: 

Real 

Personal 

{check one} 

0 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmentai 

Utility 

(check one) 

What do you believe is the property’s classification? 

Real 

Personal 

(check one) 

O 

Agricuitural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

if improved property, how is the property currently being used? 

If 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 fiting of this petition? 

Yes 

O No 

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

[| Yes 

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 Vaiue or Taxable Vaiue 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 

$260.00 

* 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 spires |, 

sy Pv oii e's Signature: 

Ist 

/

Michigan Department of Treasury 

Form 618, Page 2 

FOR BOARD OF REVIEW USE ONLY 

INSTRUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Review minutes, 

Petition Number 

Parcel Code 

042-150-001-01 

1. ASSESSED VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

Denied 

[H] 

Assessed Value Changed From: 

67 8,400 

To: 

[ 

] 

Record of Vote - Board or three member committee of board 

| 

Chairperson: [ves 

[] vo Ad) 

Member: 

ves 

[J no IL 

Member: 

[5X ves 

[] 

Reason for Board Action: 

New 

conatrvetipn 

consistant wh 

merkel 

valves, 

if you disagree with the decision of ihe Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunal at 

P.O. Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Persona and Utility Personal Property may be 

lappealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed on 

Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal, Michigan Tax Tribunal forms are available at www.michigan.govitaxtrib. 

Initials, 

2. TENTATIVE TAXABLE VALUE 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

x 

Denied 

|] 

Tentative Taxable Value Changed From: 

535,920 

To; 

Chairperson: WK 

ves 

O 

no A 

Member: 

§4 

ves 

[J 

no 

/%4 

Member: 

1% ves 

[7] no nel 

Initials 

Initials 

Initials 

Reason for Board Action: 

If you disagree with the decision of the Board of Review regarding tentative assessed value, you may appeal that decision by filing a petition with the Michigan Tax Tribunat at 

P.O Box 30232, Lansing, Mi. 48809. Commercial Real, Industrial Real, Developmental Real, Commercial Personal, Industrial Personal and Utility Personal Property may be 

lappealed by May 31. Agricultural Real, Residential Real, Timber - Cut Over Real, and Agricultural Personal Property may be appealed by July 31. The petition must be filed 

lon a Michigan Tax Tribunal for or a form approved by the Michigan Tax Tribunal. Michigan Tax Tribunal forms are available at www.michigan.gov/taxtrib, 

3. CLASSIFICATION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

IH] 

Denied 

[I] 

Classification Changed From: 

402 

To: 

Record of Vote - Board or three member committee of board. 

Chairperson: 

YES 

NO m— 

MM 

: 

YES 

NO ——— 

Member: 

YES 

NO. 

hairpe 

tl 

Oo 

Initials 

ember 

UO 

0 

Initials 

tl 

0 

initials 

Reason for Board Action: 

1 you disagree wilh tha decision of the Board of Review regarding ctassification, appeal is made by sanding Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, Mi. 48309 by June 30. 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

M 

Exemption Request Denied 

Il] 

Exemption percent modified from 

% To: 

% 

Record of Vote - Board or three member committee of board. 

Record of Vote - Board or three member committee of board. 

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