Graziano 24-003507 Motion to Dismiss Combined.pdf
Stefan Graziano, Petitioner V City Of Berkley, Respondent · 24-003507-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL STEPHAN GRAZIANO, Petitioner, V MTT Docket No. 24-003507 CITY OF BERKLEY, Respondent. RESPONDENT’S MOTION TO DISMISS It is Respondent’s position that the Tribunal lacks jurisdiction over the tax year appealed as Petitioner did not appeal to the local board of review as required by MCL 205.735a(3) and TTR 271(2). MCL 205.735a(3) states that “Except as otherwise provided in this section or by law, for an assessment dispute as to the valuation or exemption of property, the assessment must be protested before the board of review before the tribunal acquires jurisdiction of the dispute under subsection (6).” These requirements are also restated in TTR 271(2) which states “For an assessment dispute as to the valuation or exemption of property classified as agricultural real or personal, residential, real or timber-cutover real, the property’s assessment shall be protested to the local board of review, unless otherwise excused by law.” As Petitioner failed to protest the tax year at issue to the board of review as required by MCL 205.735a(3) despite proper notice being sent, Respondent requests that the appeal be dismissed. Respondent mailed copies of the Berkley 2024 Assessment Change Notices (ACN) on February 9, 2024. The 2024 ACN was mailed to the mailing address listed as the primary address in the County’s Land and Address Management System (LAMS). Respectfully Submitted, Cindy Baker Representative for Respondent Dated: October 17, 2024 By: Stephan Graziano 22210 W River Rd Grosse Ile, MI 48138 248-497-7144 Oakland County Equalization By: Cindy Baker Representative for Respondent 250 Elizabeth Lake Rd. Ste. 1000 W Pontiac, MI 48341 248-858-0776
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MTT Docket 24-003507 Page 2 of 2 Enc: Berkley 2024 Assessment Change Notice for subject property Affidavit of Mailing Screenshot of Land and Address Management System (LAMS) for subject property cc: Stephan Graziano
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AFFIDAVIT OF MAILING STATE OF MICHIGAN} COUNTY OF OAKLAND} Adam Bailey, being first duly sworn, says that he enclosed in a window envelope, 2024 Real Property Assessment Change Notices, then sealed the envelopes and mai otices to residents in Farmington, Rose Twp, Village of Ke Beles Roche Holly Twp and the Village of Holly. Affiant further states that he delivered said envelope to the Michigan Metroplex Post Office in the City of Pontiac, State of Michigan on the 9® day of February, 2024. Affiant further states that he placed such amount of postage in Oakland County’s Permit #14 account that is required by postal regulations for the mail to go Presorted First Class. ooo Adam Bailey, Oakland County Support Services Supervisor Subscribed and sworn to before me this a day of M Q Cla ,2024. Huts D “Nauplia Public Notary Kimberly b. Hampton Oakland County, Michigan My Corrmission expires A-H-2005
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WAS 6. Assessor Change Reason(s): : The change in taxable value will increase/decrease your tax bill for the year by approximately: (248)858-0776 or (248)858-0773 March Board of Review Appeal Information: The Board of Review will meet at the Berkley City Hall on Tuesday, March 5th for an Organizational Meeting from 1:00 pm until 2:00 pm. Appointments will begin on: Monday, March 11th from 2:15 pm until 5:15 pm and 6:15 pm until 9:15 pm. Wednesday, March 13th from 10:00 am until 1:00 pm and 2:15 until 5:15 pm. To schedule an appointment IN ADVANCE for the Board of Review, please contact Oakland County Equalization Division at (248) 858-0773. The Board of Review will accept written appeals if received by Wednesday, March 13th. NOTE: Written appeals MUST be in letter form. Emails will NOT be accepted. Oakland County Equalization equal@oakgov.com Market Adjustment LEGAL DESCRIPTION: 2024 401 (RESIDENTIAL-IMPROVED) Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the following: Exempt As "Qualified Forest Property": Exempt As "Development Property": THIS IS NOT A TAX BILL X No Yes Notice of Assessment, Taxable Valuation, and Property Classification Michigan Department of Treasury, 1019 (Rev, 1-24) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 5. There WAS or WAS NOT a transfer of ownership on this property in The 2024 Inflation Rate Multiplier is: 1.05 1. TAXABLE VALUE: BERKLEY, MI 48072-3162 % Exempt As "Qualified Agricultural Property": PARCEL IDENTIFICATION 9,430 110,310 9,430 PROPERTY ADDRESS: No X Yes PRINCIPAL RESIDENCE EXEMPTION GROSSE ILE MI 48138-1433 OWNER'S NAME & ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PARCEL NUMBER: This form is issued under the authority of P.A. 206 of 1893, Sec. 211.24 (c) and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. L-4400 FROM: CITY OF BERKLEY MICHEAL R. LOHMEIER, ASSESSOR 3338 COOLIDGE HIGHWAY BERKLEY MI 48072-1690 04-25-07-357-006 GRAZIANO, CECILE 3612 THOMAS AVE 22210 W RIVER RD 401 (RESIDENTIAL-IMPROVED) PRIOR YEAR'S CLASSIFICATION: CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 2023 2024 60,250 110,310 50,060 2. ASSESSED VALUE: 110,310 100,880 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 100,880 2023 % Exempt As "Homeowners Principal Residence": .00% % Exempt As "MBT Industrial Personal": .00% .00% % Exempt As "MBT Commercial Personal": .00% $2,813 T1N, R11E, SEC 7 ELLWOOD HEIGHTS LOT 252
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Records per Page: 10 Showing 1-10 of 35 result(s). Page 1 of 4 CVT: City of Berkley PIN: (04) 25-07-357-006 Status: Active Parcel Type: Land Add Date: Delete Date: Parcel PDF: Last Activity: 3/8/2024 9:55:09 AM Audit Type: All Audit Type Previous Value Current Value Update Date Updated By Comments Address Info. Cecile Graziano 3612 Thomas Ave Berkley MI 48072-3162 Stefan Graziano 3612 Thomas Ave Berkley MI 48072-3162 3/8/2024 9:55:08 AM Phyllis Brown Address Info. Cecile Graziano 22210 W River Rd Grosse Ile MI 48138-1433 Stefan Graziano 22210 W River Rd Grosse Ile MI 48138-1433 3/8/2024 9:55:08 AM Phyllis Brown Document Document ID: 876883 Status: Active Restrict View: No Record Card: Yes Structure: Primary View: Front Sort Order: Comments: Document ID: 876883 Status: Inactive Restrict View: No Record Card: No Structure: Primary View: Front Sort Order: Comments: 4/28/2023 11:38:45 AM Dianne Woodside Document Document ID: 1230580 Status: Active Restrict View: No Record Card: No Structure: Primary View: Front Sort Order: Comments: 4/28/2023 11:38:38 AM Dianne Woodside Document Deleted Document Document ID: 1230581 Status: Active Restrict View: No Record Card: No Structure: Primary View: Front Sort Order: Comments: 4/28/2023 11:38:30 AM Dianne Woodside Document Document ID: 1230580 Status: Active Restrict View: No Record Card: No Structure: Primary View: Front Sort Order: Comments: 4/28/2023 11:38:30 AM Dianne Woodside Address Info. Cecile Graziano 10714 Ludlow Ave Huntington Woods MI 48070-1525 Cecile Graziano 22210 W River Rd Grosse Ile MI 48138-1433 7/24/2019 10:01:02 AM Phyllis Brown Address Info. Cecile Graziano 10714 Ludlow Ave Huntington Woods MI 48070-1525 6/11/2019 2:29:36 PM Bryan Bemis Address Info. Cecile Graziano 3612 Thomas Ave Berkley MI 48072-3162 Cecile Graziano 3612 Thomas Ave Berkley MI 48072-3162 6/11/2019 2:29:36 PM Bryan Bemis Address Info. Michael Burke 3612 Thomas Ave Berkley MI 48072-3162 Cecile Graziano 3612 Thomas Ave Berkley MI 48072-3162 1/23/2017 4:19:14 PM Bryan Bemis 10/18/24, 3:04 PM LAMS | Audit Trail https://land.oakgov.com/LAMS/ParcelMaintenance/Audit/ParcelAudit.aspx 1/1