T & B Cole.pdf
Taylor Cole, Brandon Cole, Petitioners V City Of Ann Arbor, Respondent · 25-003147-TT
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Page 1
RECEIVED JUN 1.7 2025 MICHIGAN TAX TRIBUNAL STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ToRecion GOVERNOR LANSING rr 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 MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Smalt 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 "XR Last Name/Company Name TAYLOR and BRANDON COLE Mailing Address (No, Street, P.O. Box or Rural Route} 2203 Melrose Avenue City or Town State ZIP Code Ann Arbor Mi 48104 Telephone Number Fax Number (202) 570-4050 (734) 485-6251 E-mail Address (do not enter unless you want MTT to send all correspondence via e-mall) brandon cole@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information i] First Name Mi. Last Name WILLIAM Cc |BABUT mmm Babut Law Offices, PLLC Address (No., Street, P.O. Box or Rural Route) 700 TOWNER STREET City or Town State ZIP Code YPSILANTI MI 48198 Telephone Number Fax Number 734.485.7000 734.485.6251 E-mait Address (do not enter unless you want MTT to send all correspondence via e-mail} whabut@babutlaw.com Section 3: Subject Property Information How many If you are appealing more than one parcel, are they contiguous or adjoining? parcelsareyou | [7] vest [yf] No** appealing? *If yes, use a multiple parcel form for information regarding any contiguous parcels.
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STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
ORLENE HAWKS
GOVERNOR
LANSING
DIRECTOR
Section 4: Issues Being Appealed (check ail that apply)
[A True Cash and Taxable Value
{J Poverty Exemption
[ Taxable Value Only (calculation)
[1 Disabled Veterans Exemption
[J Uncapping of Taxable Value
[J Eligible Manufacturing Personal Property (ESA)
[J Exemption from Taxation (other than the denial of a
[O Classification
Principal Residence or Qualified Agricultural Exemption)
Section 5: Explain the Reason for this Appeal
The subject property is over assessed by the City of Ann Arbor. The 2025 Taxable
Value (TV) is $542,900.00 and the assessed value (SEV) is $542,900.00 for a True
Cash Value (TCV) of $1,085,800.00
The property is a 1476 sq. ft single family home
built in 1941. Attached is comparable data that supports the appeal. We will submit
additional evidence of comparable properties adjusted to support our petition and prove
the property is over assessed.
Section 6: Jurisdictional Issues
Year(s) you are appealing:
2025
Did you protest the assessment at a Board of Review (BOR)? [vi] Yes
[mj] No
If Yes, check which BOR you attended AND attach the BOR decision:
[fl March
[] yuly
[J] December
if No, check the applicable reason(s):
[|
Not required to attend
0 Assessment Change Notice was not received by PetitionerPage 3
STATE OF MICHIGAN
GRETCHEN WHITMER
DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS
ORLENE HAWKS
GOVERNOR
LANSING
DIRECTOR
Section 7: Valuation Information +use the multiple parcel form for additional, contiguous parcels.
Parcel Identification Number: 09-09-34-215-005
Classification of Property:
Real
Personal
(check one)
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one}
Current Assessed Value (also known as State Equalized Value) as established by the BOR:
$542,900.00
Current Taxable Value as established by the BOR:
$542,900.00
What do you believe is the fair market value (also known as True Cash Value)?
$631,122.00
Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value.
$315,561.00
If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.
$315,561.00
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:
Real
Personal
{check one)
0
Agricultural
Commercial
Industrial
Residential
Timber-Cutover
Developmental
Utility
(check one)
What do you believe is the property’s classification?
Real
Personal
(check one)
a
Agricultural
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?Page 4
STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS ORLENE HAWKS GOVERNOR LANSING DIRECTOR 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? [i] Yes Od No Are you appealing ONLY the denial of a Poverty Exemption? O Yes [4 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 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 the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * 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 *required Petitioner or'Attorney/Apthorized Reprgégntative’s Signatuge: ia a NGL Tn Zar William C. Babut
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2025 BOARD OF REVIEW DECISION FROM 734-794-6530 March 27, 2025 CITY OF ANN ARBOR ASSESSOR'S OFFICE PO BOX 8647 ANN ARBOR, M1 48107 NAME AND ADDRESS OF OWNER OR PERSON NAMED ON ASSESSMENT ROLL: PROPERTY IDENTIFICATION: (Parcet Code required. Property address and legal description optional.): 09-09-34-215-005 2203 MELROSE AV COLE BRANDON S & TAYLOR C 2203 MELROSE AV Ann Arbor MI 48104 LOT 16 ASSESSORS PLAT NO 37 THIS PROPERTY. 1S CLASSIFIED-AS:— 401 (RESIDENTIAL-IMPROVED)~ Tr - TT Thank you for attending the March Board of Review. The Board has completed the review of parcel number 09-09-34-215-005 and made the following determination based on the information provided. . Co Board of Review Comments: No Change/Denied [2025 ORIGINAL ASSESSED VALUE 542,900 ] [2025 "BOARD OF REVIEW" ASSESSED VALUE 542,900 (If the above amounts are the same, no revisions have occurred) 2025 ORIGINAL TAXABLE VALUE 542,900 ] [2025 "BOARD OF REVIEW" TAXABLE VALUE 542,900 . [2025 PRINCIPAL RESIDENCE EXEMPTION/QUALIFIED AG 100.0000 | Contact the Assessor's Office at the address listed above or call (734) 794-6530 if you have any questions. If'you disagree with the decision of the Board of Review regarding the above values, further appeal may be made to the Michigan Tax Tribunal. The appeal deadline for Commercial Real, Industrial Real, Commercial Personal, Industrial Personal and Utility Personal Property is May 31. The appeal deadline for Residential Real Property is July 31. Michigan Tax Tribunal P.O. Box 30232 Lansing, M1 48909 517-335-9760
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Attachment 3 — Comparable Homes All homes are shared for comparative purposes, as illustrated below, there are well over 70 homes identified below of comparable size to our home. All properties are in much nicer condition than the subject property (2203 Melrose Ave). Upon possession of the property, we had to immediately spend ~$135,000 just to bring the home up to a livable standard, many fixes being “code” or safety related fixes. Removal of hazardous lead paint that was chipped and peeling from the home, water damaged hard wood flooring, adding insulation to the bare attic, and most pressing was the removal of knob and tube wiring throughout the home. This expense was most costly but in urgent need of attention, presenting an immediate hazard to our family. None of these fixes added any value to the home, rather simply made it safe, more energy efficient and livable for our family. I've compiled a very short but representative listing of homes sold in our immediate neighborhood for comparative purposes. These are “our neighbors” homes and adequately represent our community. All homes listed are of similar size, but ALL are shown as “move in ready” condition, where our home was not anywhere near that. We feel that our home should be valued at or below the price of all of these subject properties. Home Sales of less than $900,000 within 1 Mile of 2203 Melrose Ave (Blue DOT) . “aig : os OWN H) " J Sunhversity Ave 5 Univer Wiitard $1 9 any ueddey S Division st 15 ne 5 Fd -, “ou aw RY < ( 2 fla &% Ee ta NORTH B % eB Ie J Pe a a d Grange Are 5 - Wo i Eta, 5K, H Pe o i a. 3 / 4 CY sadn iE nt i heed I Ch Je 3 ie ¥ ex he’ 2
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Comp #1: 5 Shipman Circle, $855,000 8 $855,000 4 3 2,924 5 Shipman Cir, Ann Arbor, MI 48104 beds baths sqft Comp #2:2411 Londonderry Road, $860,000
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$834,000 4 3 2,822 2846 Provincial Dr, Ann Arbor, MI 48104 beds baths sqft Comp #4: 2415 Shannondale Road, $772,107
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700 Towner Streak Ypsilanti, MI 48108 (734) 485-7000 Michi aw Tae T Po. Bow 3023 Lonsin , M1