24-004178.pdf
Mark L Supal, Petitioner V Township Of Lexington, Respondent · 24-004178-TT
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Page 1
RECEIVED
JAN 3-0 2025
MICHIGAN TAX TRIBUNAL
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON |. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
PROPERTY TAX APPEAL ANSWER FORM
VALUATION / EXEMPTION / CLASSIFICATION APPEAL
MTT DOCKET NO. 24-004178
Section 1: Respondent’s Contact Information
First Name:
Mt:
Last Name/Company Name/Unit of Government:
Lexington Township
Home Address (No., Street, P.O. Box or Rural Route):
County:
.
7227 Huron Ave, Ste 200
Sanilac
City or Town:
State:
ZIP Code:
Lexington
MI
48450
Telephone Number:
Fax Number:
810 359-5500
E-mail Address {do not enter unless you want MTT to send all correspondence via email):
assessormail@gmail.com
Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information
First Name:
Last Name:
Arthur
Ww
Schlichting
rene Lexington Twp Assessor
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 email):
Section 3: Subject Property Information
Does the subject property have a Principal Residence Exemption of §0% or more?
[| Yes
[0%] No
Are the parcels listed by Petitioner contiguous or adjoining?
if not, list which parcels adjoin one another.
ves
[No
Not ApplicablePage 2
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Section 4: Explain Your Answer to this Appeal
Petitioner has no standing.
The Assessment Change Notice was received timely by petitioner. The copy of the
Notice submitted by petitioner in response to default is the Notice mailed to petitioner on
February 26, 2024.
This format of Notice only exists as mailed by Lexington Township's Mailing
contractor, there are no second copies and the township cannot produce the Notice in
this format. There is no possible way to receive this Notice except by the February 2024
mailing of the Notice as required prior to the 2024 March Board of Review.
The True Cash Value is correct per statute.
Section 5: Jurisdictional Issues
IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES
Did Petitioner protest the assessment at a Board of Review (BOR)? [I] Yes
No
If yes, check which BOR Petitioner attended: 0 March
[I] July
[Ml] December
If no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR?
Yes
0 No
*Submit a copy of the Notice of Assessment with the Answer,
If the July or December BOR revised the assessment(s) at issue, did it have authority? O Yes
M No
If yes, cite the Board's authority.
Was the assessment{(s) at issue established as the result of a clerical error or mutual mistake of fact? 1] Yes
No
if yes, explain
Is Petitioner appealing from a State Tax Commission Order?
J Yes
No
If so, what is the issue date?
IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUEPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
MARLON I. BROWN, DPA
GOVERNOR
LANSING
DIRECTOR
Did Petitioner request a Poverty Exemption at
a BOR? 0 Yes
0 No
If Yes, check which BOR Petitioner attended: [_] March
[J July
[7] December
List the date the BOR denied Petitioner's Poverty Exemption;
IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION
OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRIGULTURAL EXEMPTIONS
Did Petitioner request the exemption at a BOR? [I] Yes
OJ No
If Yes, check which BOR Petitioner attended: |] March
[J July
[7] December
Tax Year(s) denied:
List the date the exemption was denied:
What statutory section did Petitioner request the subject property be exempt?
IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY
What do you believe the classification should be;
Real
Personal
(check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
Section 6: Valuation Info rmation se the multiple parcel form for additional, contiguous parcels.
Parcel identification Number:
150-034-400-100-00
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
industrial
Residential
Timber-Cutover
Developmental
~~ Utility
(check one)
Current Assessed Value {also known as State Y= Value) as established by the BOR:
$99,600
Current Taxable Value as established by the BOR:
$41,155
What do you belleve is the fair market value (also known as True Cash Value)?
$200,000
Multiply the True Cash Value by .5 and enter here. This Is your contention of Assessed Valle.
$100,000
Ifyou believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
Signature srequigd” >Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Mark L Supal, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-004178 Lexington Township, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE PETITIONER'S DEFAULT On December 20, 2024, Petitioner filed a response to the Tribunal's December 18, 2024, Order of Default. The response includes a letter to the Tribunal and the subject property's 2024 Notice of Assessment. The Tribunal has considered the response and the case file and finds that Petitioner was placed in default because they did not submit a copy of the notice giving rise to the appeal. However, the petition indicates that Petitioner did not appeal the assessment to Respondent's March Board of Review (BOR) and also indicates that Petitioner did not receive the assessment notice. Petitioner timely responded to the Order of Default and has now included the subject assessment notice. The Tribunal finds that Petitioner did not appeal the assessment to the March BOR prior to commencing the Tribunal appeal as required by statute.! Petitioner contends they did not receive the notice, and as a result, allowing the case to proceed to hearing to make findings of fact with respect to the Tribunal’s jurisdiction over this case is appropriate.2 As such, the Tribunal finds good cause to grant the motion and set aside the default. Therefore, IT IS ORDERED that Petitioner's Default is SET ASIDE. “7y . i: : ! di Ry (I 4d Le Entered: January 14, 2025 By ~ alicia =) la ~~ bw
Page 5
Hidigan Depart
of Treasury,
THIS
IS NOT
A TAX BILL
L.-4400
Notice of Assessment, Taxable Valuation, and Property Classification
as
This form Is {sued under the authority of PA. 206 of 1am, Sec. 211.24 (¢) and Se0.211.34c, as amended. This is a model assessment notice Lo be used by the local assessar,
.
|
i
FROM,
PARCEL IDENTIFICATION
LEXINGTON TWP ASSESSOR
7227 HURON AVE STE 200
PARCEL NUMBER:
76150-034-400-100-00
LEXINGTON, Mi 48450
PROPERTY ADDRESS:
61308 SHERIDAN LINE
-
2
VINER
:
OWNER'S NAME & ADDRESSIPERSON NAMED ON ASSESSMENT ROLL
PRINCIPAL RESIDENCE EXEMPTION
rar x
AUTO
ALL FOR
ARDC 481
% Exempt As “Homeowners Principal Residente™
00%
»
SUPAL MARK
& MIROSLAWA
% Exempt As “Qualified Agriculiural Propesty™
006%
fi
961
S RENAUD RD
y
.
g
;
i
GROSSE POINTE WOODS,
MI 48236-1735
% Exempt
As "MBT Industial Personal™
00%
:
RUT
PE THE [ER
OH PRT
BUTE
% Exempt As "MBT Commercial Personal;
00%
.
Exetnpt As “Qualified Forest Property":
{ves
[X No
Exempt
As "Development Property™
[J Yes
No
LEGAL DESCRIPTION:
THON R16E SEC 34 THE E 330 FT OF W 1650 FT OF'$ 1/2°0F SE 1/4 10.0000 A.
ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS:
401
(RESIDENTIAL-MPROVED)
PRIOR YEAR'S CLASSIFICATION IF DIFFERENT:
401
(RESIDENTIAL-IMPROVED)
IR pool
TENTATIVE AMOUNT
himbrriic]
!
YEAR:
2024
CURRENT YEAR
1. TAXABLE VALUE:
©
39196
41,155
1,959
2. ASSESSED VALUE:
= ~~"
72,000
99,600
27,600
3. TENTATIVE EQUALIZATION FACTOR:
1.000
:
4. STATE EQUALIZED VALUE (SEV):
72,000
[
99,600
27,600
5. There WAS or WAS NOT a transfer of ownership on this properly in2023
WAS NOT
6. Assessor Change Reason(s):
The 2024 Inflation rate Multiplier is: 1.05
Questions regarding the Notice of Assessment, Taxable Valuation, and
\d Property Classification. may be directed to the Following:
Name:
Phone:
Email Address:
ASSESSOR ARTHUR SCHLICHTING
810-359-5600
ASSESSORMAIL@GMAIL.COM
arch Board of Review Appeal Information. The Board of Review will meet at the following dates and times:
CALL 810 359-5600 FOR AN APPOINTMENT.Page 6
ing Gmail Art Schlichting <assessormail@gmail.com> Your Real Assessment Notices mailing has been delivered to the United States Postal Service. 1 message Tue, Feb 27, 2024 at 7:47 colleenw@kentcommunications.com <colleenw@kentcommunications.com> AM To: assessormail@gmail.com Bs Dear Art Schlichting, On 02/26/2024 Kent Communications delivered your Real Assessment Notices mailing to the Post Office. Postage for this mailing is listed below. If you have any questions about this drop please contact Lauren Peterson at (616) 957-2120. Mail Date: 02/26/2024 KCI Job #: 174895 Drop Name: Default Package Permit #: 657 Entry Discnt Rate Category Quantity Rate Amount Letters 5-Digit 1855 0.507 940.485 Letters AADC 732 0.547 400.404 Letters Mixed AADC 127 0.571 72.517 Totals 2714 1405.264 Thank you for using KCI. If you are not the person responsible for this mailing, please forward this e-mail to the contact person listed above. This e-mail is for notification purposes only. This is not an invoice. An invoice will be sent by mail in the next few days. The mailed invoice may include other miscellaneous postage not covered by this e-mail (for example foreign or straight first class postage).
Page 7
01/07/2025 Valuation Report 09:15 AM DB: Lexington Twp 2025 76~150~034-400-100~00 2025 Bst. T.C.V. SUPAL MARK & MIROSLAWA Property Class: 401 6139 SHERIDAN LINE Map #: LEXINGTON TOWNSHIP Land Value Estimates for Land Table TWPMB.TWPMB.TWP RESIDENTIAL * Factoxs * Description Frontage Depth Front Depth Rate $Adj. Reason Value METES AND BOUNDS RES 10.000 Acres 5,503 100 55,029 10.00 Total Acres Total Est. Land Value = 55,028 Cost Est. for Res. Bldg: 1 Single Family 1 STORY Cls C Blt 1995 (11) Heating System: Forced Air w/ Ducts Ground Area = 960 SF Floor Area = 960 SF. Phy/Ab.Phy/Func/Bcon/Comb. $ Good=84/100/100/100/84 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1+ Story Siding Slab 960 Total: 141,256 118,655 Other Additions/Adjustments Plumbing 3 Fixture Bath 1 5,008 4,207 Water/Sewer 1000 Gal Septic 1 5,244 4,408 Water Well, 200 Feet 1 11,581 9,728 Porches CPP 448 7,544 6,337 Deck Treated Wood 448 7,571 6,360 Carports Comp. Shingle 672 11,868 9,969 Totals: 190,072 159,661 Notes: ECF (TWPSW.SOUTHWEST SEC 20,22&23, 26-35) 0.903 => TCV: 144,174 2025 Est. T.C.V. 150-034~400-~100-00 = 199,203 Est. TCV/Total Floor Area = 207.50 2024 Assessed MBOR S.E.V. Base for Cap C.P.I 99,600 99,600 99, 600 41,155 3.10 2025 New Eg. Adjustment Loss Additions Tax Adjustment Losses [3 0 0 0 1,275 0 2025 Assessed MBOR S.E.V. Capped ->Taxable<~ PRE/MBT 929,600 99, 600 99, 600 42,430 42,430 0
Page 8
. Real Estate Summary Sheet **¥Information herein deemed reliable but not guaranteed 01/07/2025 9:15 AM B - " - » Current Class: 401.RESIDENTIAL-IMPROVED Parcel: 150-034-400-100-00 Previous Class: 401,RESIDENTIAL-IMPROVED Owner's Name: SUPAL MARK & MIROSLAWA Taxable Status TAXABLE Praperty Address: 6139 SHERIDAN LINE Prev, Taxable Stat TAXABLE . : Gov. Unit: 150 LEXINGTON TOWNSHIP Liber/Page: 517-38 Created: / / MAP # it ) / iver i Schook: 76080 CROSWELL LEXINGTON COMM SD Split: / Active: Active Neighborhood: TWPSW TWPSW.SOUTHWEST SEC 20,22823, 26-3 Public Impr.: Dirt Road, Electric Topography: Level, Wooded Mailing Address: Description: SUPAL MARK & MIROSLAWA T1ON RI6E SEC 34 THE E 330 FT OF W 1650 FT OF S 1/2 OF SE 1/4 10.0000 A. 961 S RENAUD RD GROSSE POINTE MI 48236-1735 Most Recent Sale Information None Found Most Recent Permit Information Permit 94-94 on 12/22/1994 for $16,000 category New Building. Physical Property Characteristics 2025 S.E.V.: 99,600 2025 Taxable: 42,430 Lot Dimensions: 2024 S.E.V.: 99,600 2024 Taxable: 41,155 Acreage: 10.00 Zoning: R1-LOW DEN Land Value: 55,029 Frontage: 0.0 PRE: 0.000 Land Impr. Value: 0 Average Depth: 0.0 Improvement Data # of Residential Buildings; 1 Year Built: 1995 Occupancy: Single Family Class: C Style: 1 STORY Exterior: Alum., Vinyl % Good (Physical): 84 Heating System: Forced Air w/ Ducts Electric - Amps Service: 0 # of Bedrooms: 3 ’ Full Baths: 2 Half Baths: 0 Floor Area: 960 Ground Area: 960 Garage Area: 0 Basement Area: 0 Basement Walls:
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